International groups rarely have one tidy type of worker in Singapore. There is the regional head who relocated, the engineer who flies in for two weeks, the team that works for the Singapore company but has never set foot here. Each is treated differently by the Ministry of Manpower (MOM), and each has its own tax and CPF position.
Here are the six situations we are asked about most.
1. Your Singapore company employs people who work entirely overseas
No Singapore pass is needed. A pass is permission to work in Singapore, and these people do not. Their employment income is generally not taxable here because the work is done outside Singapore, and CPF does not apply to foreigners.
The risk sits in the other country: local employment law, payroll taxes and whether your staff there create a taxable presence for the Singapore company.
2. An overseas colleague visits for meetings
Company meetings, meetings with business partners, attending a conference, workshop or training course as a participant, and visiting an exhibition as a trade visitor need no pass and no notification. The visitor relies on their short-term visit pass, and some nationalities need an entry visa first. The visit must not involve a contract of service with a Singapore employer.
3. An overseas colleague comes to run a workshop or install equipment
Some short-term work is “work pass exempt”, but only if MOM is notified before the work starts. The list includes speaking at or running a seminar or workshop, exhibiting at a trade show, and installing, commissioning or auditing equipment where the expertise is not readily available here. The limit is 90 days in total in a calendar year.
4. An overseas colleague comes to work on a project
Hands-on work for the Singapore business, including on-the-job training, is outside the exempt list however short the stay. It needs a pass. This is the scenario that catches groups out, because a three-week “visit” to help the local team deliver a project looks like a business trip but is treated as work.
5. Your Singapore company hires or relocates a foreign professional
For professionals, managers and executives the usual route is the Employment Pass. In outline:
- Salary: at least S$5,600 a month, rising with age to S$10,700 at 45 and above. Financial services roles start at S$6,200. For new applications from 1 January 2027 the starting figure rises to S$6,000.
- COMPASS: a points test covering the candidate and the employer. The pass mark is 40 points. Candidates earning at least S$22,500 a month and intra-corporate transferees are exempt.
- Senior and specialist hires may have better options. See our guide to the ONE Pass AI & Tech track.
On payroll, the employee is taxed at resident rates once they are here 183 days in a year. No CPF is due for foreigners, the Skills Development Levy is payable for every employee, and tax clearance is needed when they leave. Our employer’s guide to hiring on an Employment Pass covers the full cycle.
6. Your group has no Singapore entity but wants someone based here
A Singapore citizen or permanent resident needs no MOM approval to work for an overseas company. The employer is still responsible for CPF contributions, and the employee is taxed here.
A foreigner needs a pass, and a pass needs a Singapore-registered employer to sponsor it. In practice that means setting up a local entity first. See subsidiary, branch or representative office for the options.
In both cases, a person in Singapore who concludes contracts or runs the business from here can give the overseas company a taxable presence. Take advice before the first hire, not after.
Two tax points that apply across scenarios
- Short stays: employees who work here for 60 days or less in a calendar year are generally exempt from Singapore tax on that income. The exemption does not cover directors’ fees.
- Recharges: if the Singapore company pays an overseas group company for seconded staff, the charge needs an agreement and an arm’s length basis, and may raise withholding tax questions. See our guide to withholding tax and treaty relief.
Moving a founder or senior hire to Singapore?
Futurebooks works with founders and senior executives on Employment Pass and ONE Pass applications. As accountants, we check the pay package, including equity, against the criteria before anything is filed, and we set up the entity and payroll behind it. Tell us who is moving and when.
This article is general information, not immigration, legal or tax advice. Based on Ministry of Manpower and IRAS guidance as at November 2026. Pass criteria change regularly, so check the current rules before you act.