The Personalised Employment Pass (PEP) is the most flexible work pass Singapore offers to high-earning foreign professionals. Unlike a standard Employment Pass, the PEP is not tied to a single employer — its holder can change jobs without filing a new pass application, and can spend up to six continuous months in Singapore between jobs while looking for the next role.
The price of that flexibility is a high salary bar and tight ongoing compliance. PEP holders must earn at least S$270,000 per calendar year, file an annual salary notification with the Ministry of Manpower (MOM), and respect the rule that the pass cannot be renewed once its three-year term ends.
This 2026 guide explains the eligibility criteria, the application process, the annual maintenance obligations, and how the PEP compares with the Overseas Networks & Expertise Pass (ONE Pass) and a standard Employment Pass.
Who Qualifies for the PEP in 2026?
Per the MOM eligibility criteria, two pathways exist:
Pathway A: Existing Employment Pass holders in Singapore
- Currently holding a valid Employment Pass in Singapore.
- Earning a fixed monthly salary of at least S$22,500 at the time of application.
Pathway B: Overseas foreign professionals
- Last drawn fixed monthly salary overseas of at least S$22,500 in the six months immediately preceding the PEP application.
- The overseas employment must have ended no more than six months before the PEP application date.
Several categories of professionals are not eligible regardless of salary, including journalists, editors, sub-editors and producers, freelancers, sole proprietors and partners in a Singapore-registered business, and persons applying as company directors of a Singapore-incorporated company.
For a comparison with other work-pass options, see our Employment Pass vs ONE Pass vs PEP comparison.
What the PEP Lets You Do
The flexibility of the PEP is its key selling point. Specifically:
- Not tied to an employer. The pass is issued in the holder’s name; there is no need to file a new pass application when changing jobs.
- Six-month grace period between jobs. A PEP holder may remain in Singapore for up to six continuous months without active employment, while searching for the next role.
- Concurrent employment is permitted in some circumstances, subject to MOM approval.
- Three-year, non-renewable validity. The pass is issued for a fixed three-year period and cannot be renewed.
- Family pass eligibility. Spouse, unmarried children under 21, and parents (subject to salary thresholds) can apply for Dependant’s Pass or Long Term Visit Pass.
For LTVP and DP nuances, see our guide on the Dependant’s Pass and on the Letter of Consent.
The Annual S$270,000 Income Test
The salary requirement that catches most PEP holders by surprise is the annual fixed salary requirement of at least S$270,000 per calendar year, irrespective of the number of months actually worked. This means that a PEP holder who is between jobs for several months in a calendar year must still meet the S$270,000 threshold across that entire year — months without salary still count toward the calendar year, but contribute zero to the income total.
PEP holders must submit an annual salary notification to MOM each year, declaring their fixed annual salary for the preceding calendar year. Failure to meet the S$270,000 threshold or to file the notification on time can result in cancellation of the pass.
PEP vs Employment Pass vs ONE Pass — Quick Comparison
| Feature | Employment Pass (EP) | Personalised EP (PEP) | ONE Pass |
|---|---|---|---|
| Salary threshold | From S$5,600/month (2026) | S$22,500/month + S$270,000/year | S$30,000/month |
| Tied to employer? | Yes | No | No (multiple employers allowed) |
| Validity | Up to 2 years (3 for renewal) | 3 years, non-renewable | 5 years, renewable |
| Grace period between jobs | Limited | 6 months | Yes (long flexibility) |
| COMPASS framework | Yes | No | No |
| Best for | Standard professional hires | Senior professionals between roles or open to flexibility | Top global talent |
Step-by-Step PEP Application Process
Step 1 — Self-assessment. Confirm fixed monthly salary of at least S$22,500 (in Singapore for current EP holders, or overseas for new applicants). Confirm you don’t fall within an excluded profession.
Step 2 — Document gathering. Typical supporting documents:
- Passport personal-particulars page
- Educational qualifications (degree certificates and transcripts)
- Current Employment Pass (if applying from an existing EP) or last six months’ overseas payslips
- Curriculum vitae
- Tax statements (if applicable)
Step 3 — Online submission. Submit the application online via MOM’s EP Online portal. The processing fee is S$225, payable at submission. Most applications are processed within three weeks.
Step 4 — In-Principle Approval (IPA) Letter. If approved, MOM issues an IPA Letter, valid for six months. The applicant must enter Singapore (or, if already in Singapore, transition from the existing EP) within the IPA validity.
Step 5 — Pass issuance and biometrics. After arriving in Singapore (or after the EP-to-PEP transition), the applicant registers fingerprints and photographs at the MOM Services Centre and pays the issuance fee of S$330. The PEP is issued thereafter.
Step 6 — Notify MOM of any extended absence from Singapore. If the holder is away from Singapore for more than six months at a stretch, MOM must be notified, and the pass may be cancelled.
Common Reasons PEP Applications Fail
- Misunderstanding fixed vs total salary. Bonuses, allowances and equity are not “fixed monthly salary.” MOM looks only at the contractual fixed component.
- Gap exceeding six months. Overseas applicants who have been out of work for more than six months at the time of application are typically rejected.
- Excluded profession. Sole proprietors, partners, and freelance journalists or editors are categorically ineligible.
- Insufficient educational qualifications. Although there is no fixed degree requirement, MOM applies a holistic assessment that effectively expects a recognised tertiary qualification.
- Annual income shortfall during PEP tenure. A PEP holder who fails to hit S$270,000 in a calendar year risks pass cancellation, even if the monthly salary remains above S$22,500.
What Happens at the End of the Three-Year Term?
The PEP is non-renewable. At the end of the three-year validity:
- If the holder is in employment with a Singapore-registered employer, the employer can sponsor a standard Employment Pass.
- If the holder qualifies for the ONE Pass (S$30,000/month), an application for the ONE Pass is the natural progression.
- If the holder has met Singapore Permanent Residency criteria, this is a common point at which to apply for PR.
- If none of the above, the holder must leave Singapore on expiry.
For a deeper look at PR pathways from a work-pass position, see our companion piece on Singapore PR application requirements.
Tax Treatment of PEP Holders
From an IRAS perspective, PEP holders are typically Singapore tax residents because they are physically present in Singapore for at least 183 days in a calendar year. Tax residents are taxed on Singapore-sourced income at progressive rates up to 24% (from YA 2024) and on foreign-sourced income only when remitted to Singapore.
The annual tax filing deadline is 18 April (e-filing). Holders of multiple concurrent employments must file a single tax return aggregating all sources of Singapore-sourced income.
How Raffles Corporate Services Can Help
Through our associated company holding a Ministry of Manpower employment-agency licence, we routinely help senior professionals apply for the Personalised Employment Pass, transition between EP and PEP, file the annual salary notification, and plan the next-step pass strategy when the three-year PEP term ends.
If you’re considering a PEP — whether you’re already on an EP in Singapore or applying from overseas — talk to Raffles Corporate Services. We will assess eligibility honestly, prepare the supporting documentation, and project-manage the application end-to-end.
— The Editorial Team, Raffles Corporate Services