VisaSingapore Personalised Employment Pass holders should prepare salary records for January
The next annual notification runs in January 2027. Fixed pay, the applicable salary threshold and employment gaps need separate checks.
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Prepare for the January 2027 salary notification
Singapore Personalised Employment Pass holders should prepare fixed-salary records for the next annual notification exercise, from 1 to 31 January 2027. MOM says passes issued from 1 January 2025 first enter the exercise in 2027. This guide concerns existing holders preparing to report; submission is not yet open.
Use the pass issue date and the calendar year being reported to identify the required notification. MOM's example says a holder issued the pass in September 2025 declares salary earned in 2026 by 31 January 2027. The page calculates fixed annual salary by multiplying fixed monthly salary by the months worked and adding the totals across employers. Keep separate records for a salary change or employment gap; an annualised contract figure does not necessarily show the fixed pay actually earned.
Separate fixed pay from bonuses and reimbursements
MOM's salary-definition page says fixed monthly salary consists of basic monthly salary plus fixed monthly allowances. Basic salary does not vary with individual or company performance or because the employee takes medical or personal leave. A fixed monthly food or housing allowance can be included where it does not vary from month to month. Check the payroll components, rather than use the total amount credited to the bank account without analysis.
The definition excludes variable allowances, overtime, bonuses, commission and annual wage supplements. It also excludes board fees, share options, dividends, payments in kind, expense reimbursements, productivity incentives, employer pension or provident-fund contributions and termination gratuities. Illustratively, a guaranteed monthly housing allowance and a one-off performance bonus are different components: the first can fit the fixed-allowance definition, while the second is specifically excluded. This example explains classification only and does not establish that any particular holder meets the annual salary requirement.
Check the applicable retention threshold and keep verification records
The PEP eligibility page says holders must earn a fixed salary of at least SGD270,000 per calendar year regardless of how many months they work. It separately lists SGD144,000 for those who applied before 1 September 2023. Use the application date for that distinction, not the date of a later employer change. The same page requires cancellation after more than six months of unemployment. A job change therefore needs consideration of both the annual earnings total and the length of any employment gap. The eligibility page excludes freelancers and prohibits entrepreneurial activity on a PEP. It also excludes a sole proprietor, a partner, or a company director who is also a shareholder. A holder changing from employment to independent business should check the appropriate business or other work-pass route instead of treating revenue as PEP salary.
MOM's supporting-document answer says records do not normally need to accompany the annual notification, but the Ministry may request payslips, bank statements or an IRAS Notice of Assessment separately to verify the declaration. Retain those records and reconcile any difference before submitting. The annual exercise is not a route for converting bonuses into fixed salary or waiving the retention conditions. Ask MOM which historical threshold applies if the original application date or transition position cannot be established from the holder's records. The absence of an attachment requirement is not an exemption from verification. Keep the payslips and assessment for the year reported accessible after filing, so that any later request can be answered against the same declared figures.
If conditions cannot be met, plan cancellation and lawful stay
The cancellation service says a PEP need not be cancelled merely because the holder changes employers, but it must be cancelled after more than six months without employment or within one week of permanent departure from Singapore. Cancellation through the EP eService is immediate and cannot be reversed. Related family passes are also cancelled and cannot be reinstated. Review the family's documents before using that transaction; cancellation is different from updating employment details.
For someone still in Singapore, the service allows a request for a Short-Term Visit Pass through the electronic service for valid stay of up to ninety days from application. Check that it is issued. The emailed visit pass and valid passport are required on departure. The employer also needs to seek tax clearance at least one month before the employee leaves the job. The reviewed pages publish no separate annual-notification fee or guaranteed outcome for a holder who falls short.
