Singapore’s Ministry of Manpower (MOM) has published updated sector-specific salary benchmarks under the Complementarity Assessment Framework (COMPASS). The new benchmarks will take effect for new Employment Pass (EP) applications submitted from 1 January 2027 and for renewals of EPs expiring from 1 July 2027.
The MOM’s annual update is intended to keep the C1 salary benchmarks aligned with prevailing local salary levels.1,2,3
Employers could review existing EP holders and planned hires whose fixed monthly salaries are close to the revised C1 salary benchmarks. As the updated benchmarks will apply to new EP applications from 1 January 2027 and renewal applications for EPs expiring from 1 July 2027, employers may wish to identify potentially affected individuals early and factor this into hiring, compensation, and renewal planning.
The benchmark adjustments are not uniform across sectors, age groups and salary levels. In some cases, the salary benchmark required to obtain 10 points may move differently from the benchmark required to obtain 20 points. Employers could therefore assess affected employees and candidates against the applicable sector and age specific benchmark rather than applying a standard percentage increase across the workforce.
If an employee or a candidate’s salary no longer meets the revised benchmark, employers could assess whether the individual can continue to meet the minimum 40 points through other assessment criteria, whether any salary adjustment may be required, or whether an alternative work pass option could be considered.
From a workforce planning perspective, employers may wish to prioritise reviews of employees approaching EP renewal or candidates under consideration for future hires, particularly in sectors where the increases are more pronounced. Early assessment might help employers better manage hiring and remuneration budgets while reducing the risk of unexpected eligibility challenges during the application or renewal process.
Under the C1 salary criterion, an employee’s or a candidate’s salary is benchmarked against the salaries of local PMETs (Professionals, Managers, Executives and Technicians), in the relevant sector and age group.
The updated C1 salary benchmarks will apply to:
The benchmarks are reviewed annually to keep the C1 salary criterion aligned with prevailing local PMET salary levels. As the revised benchmark movements vary by sector and age, employers could assess the applicable benchmark for each employee or candidate against the applicable benchmark rather than relying on an overall general average movement.
COMPASS is a points-based system for assessing EP applications. To qualify for an EP, candidates are first required to meet the applicable EP qualifying salary and, unless exempted, obtain at least 40 points under COMPASS.
EP eligibility involves a two-stage assessment:
The C1 salary criterion is only one component of the overall COMPASS assessment. A candidate who does not obtain the desired points under C1 may still qualify for an EP if sufficient points are obtained under the other COMPASS criteria.
KPMG in Singapore states:
Note: The average benchmark increase is calculated on an unweighted basis. This means the 2026 C1 salary benchmark was compared against the 2025 benchmark for each matching sector and age row, and a simple average was then taken across all matched rows. Each sector-age benchmark is given equal weight. The 65th percentile refers to the C1 salary benchmark for 10 points, and the 90th percentile refers to the C1 salary benchmark for 20 points.
Note: The age-related percentages are calculated on an unweighted basis by averaging the benchmark movements across all sectors for the relevant age.
Note: The sector ranking is based on the simple average of the 10-point and 20-point benchmark movements across all published age rows within each sector.
Steps to consider
For further guidance, employers are encouraged to speak with their usual immigration adviser or contact a member of the KPMG Singapore Immigration team listed in the Contacts section.
1 Singapore Ministry of Manpower, “COMPASS C1. Salary benchmarks.”
2 Singapore Ministry of Manpower, “C1 Salary benchmarks by Sector.”
3 For additional information, see Singapore Ministry of Manpower webpage, “Eligibility for Employment Pass."
Please note that unless otherwise stated, all monetary amounts are expressed in Singapore dollars (SGD).
Head of Personal Tax & Global Mobility Services, Regional Lead, Global Mobility Services, ASPAC
KPMG in Singapore
* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.
The information contained in this newsletter was submitted by the KPMG International member firm in Singapore.
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