Letter of Consent for Dependant Pass Holder (Singapore)

A Letter of Consent for Dependant Pass Holder in Singapore sets out the writer's position and the response or action requested from the recipient. The LOC system was introduced by MOM to allow DP holders to work in Singapore without requiring the employer to apply for a separate EP or S Pass, reducing the administrative burden on employers while maintaining regulatory oversight. Under MOM's current framework, an LOC application must be submitted by the prospective employer through MOM's EP Online portal, and MOM assesses the application based on the employer's eligibility, the DP holder's qualifications, and the nature of the proposed employment. Effective from 1 May 2021, MOM requires new LOC applications to meet a minimum fixed monthly salary threshold, aligning with MOM's broader foreign workforce management policies. The legal framework governing LOCs intersects with several pieces of Singapore legislation. The Employment Act 1968 (Cap. 91), administered by MOM, governs the employment terms and conditions for LOC holders whose employment falls within the Act's scope. The Central Provident Fund Act (Cap. 36) determines whether CPF contributions are payable -- Singapore citizens and permanent residents working on DPs are subject to CPF obligations, while foreign DP holders are not. The Income Tax Act 1947 (Cap. 134) requires LOC holders to pay Singapore income tax on employment income earned in Singapore, administered by the Inland Revenue Authority of Singapore (IRAS). LOC holders' work authorisation is tied to the validity of the main pass holder's Employment Pass, S Pass, or EntrePass. When the main pass holder's pass is cancelled, transferred to a new employer, or expires, the DP and the associated LOC automatically cease to be valid. MOM's Work Pass Division processes LOC cancellations and requires the employer to cancel the LOC within one week of the DP holder's last day of employment. The Immigration and Checkpoints Authority (ICA) issues the Dependant Pass itself, which is the immigration pass allowing the DP holder to reside in Singapore. The LOC is a separate authorisation layered on top of the DP, and the employer must verify that the DP holder's Dependant Pass remains valid throughout the period of employment. The Fair Consideration Framework (FCF), administered by MOM and Workforce Singapore (WSG), requires employers to fairly consider Singaporean candidates for positions before hiring foreign employees. For LOC applications, the FCF applies where the position meets the job advertising requirements -- typically positions with a monthly salary of S$5,000 or above. Employers must advertise the position on MyCareersFuture.gov.sg for at least 14 days before submitting the LOC application. Employers on the FCF Watch List are subject to enhanced scrutiny for all work pass applications, including LOCs, and may face restrictions on their ability to hire foreign employees.

A Letter of Consent for Dependant Pass holders is needed in Singapore whenever a DP holder wishes to take up paid employment and the prospective employer needs to obtain work authorisation from MOM.

Employers hiring the spouse of an EP holder for part-time or full-time employment must apply for an LOC through MOM's EP Online portal. The LOC application is employer-initiated -- the DP holder cannot apply independently -- and MOM requires the employer to specify the job title, monthly salary, and nature of employment. Employers who engage DP holders without a valid LOC commit an offence under Section 5 of the Employment of Foreign Manpower Act (Cap. 91A), punishable by a fine of up to S$30,000 and imprisonment of up to 12 months.

DP holders who wish to start their own business in Singapore may apply for an EntrePass through the Accounting and Corporate Regulatory Authority (ACRA) and MOM, rather than an LOC. The EntrePass is designed for foreign entrepreneurs who wish to start and operate a business in Singapore, and ACRA registration of the company is a prerequisite for the EntrePass application.

Employers engaging DP holders for freelance or project-based work should verify whether the engagement constitutes employment under the Employment Act 1968 -- if the DP holder is performing work under a contract of service (as opposed to a contract for services), an LOC is required. MOM has issued guidelines distinguishing between employees and independent contractors, and employers who misclassify employees as contractors to avoid LOC requirements may face penalties.

Companies with Personalised Employment Pass (PEP) holders' dependants seeking employment should note that the PEP framework has different LOC eligibility criteria compared to the standard EP framework. MOM assesses PEP-linked LOC applications under the same EP Online system but applies PEP-specific salary thresholds and eligibility conditions.

Employers should note that LOC holders are counted in the company's foreign workforce quota, and the employer must comply with the Fair Consideration Framework (FCF) -- including advertising the position on the MyCareersFuture.gov.sg portal administered by Workforce Singapore (WSG) for at least 14 days before submitting the LOC application -- where the FCF requirements apply. Employers may also need to prepare an Employment Pass Application or S Pass Application if the role requires a more substantive work pass.

A Singapore Letter of Consent application and the associated employer support letter must contain specific information required by MOM's EP Online system and the Employment of Foreign Manpower Act (Cap. 91A).

Employer details require the company name, UEN number registered with ACRA, registered address, industry classification, contact person, and the company's current foreign workforce composition (number of local and foreign employees). MOM uses this information to assess the employer's eligibility to hire a DP holder on an LOC and to verify compliance with the Fair Consideration Framework.

DP holder details must include the full name as shown on the Dependant Pass, FIN number, passport number and nationality, date of birth, educational qualifications, and the DP expiry date. The main pass holder's details -- including the EP/S Pass/EntrePass number, the main pass holder's employer name and UEN, and the relationship between the DP holder and the main pass holder -- must also be specified to allow MOM to verify the DP holder's eligibility.

Employment terms in the LOC support letter should state the job title, department, monthly fixed salary, working hours, employment start date, and whether the position is full-time or part-time. Under the Employment Act 1968 (Cap. 91), LOC holders employed under a contract of service are entitled to statutory protections including paid annual leave, sick leave, and public holiday entitlements. The salary offered must meet MOM's minimum salary threshold for LOC applications.

The forms-legal.com Letter of Consent for Dependant Pass Holder template includes 7 sections covering letter details, employer identification, DP holder identification, main pass holder details, employment terms, subject line, and letter body -- aligned with MOM's EP Online application requirements.

Subject line and letter body must follow MOM's recommended format, clearly stating the purpose of the letter (to support the LOC application), confirming the employer's offer of employment, and declaring that the employer will comply with all relevant employment legislation including the Employment Act 1968, the Employment of Foreign Manpower Act (Cap. 91A), and the Central Provident Fund Act (Cap. 36) where applicable.

Statutory declarations and undertakings require the employer to confirm that the position has been advertised on MyCareersFuture.gov.sg (where FCF applies), that the employer has considered Singaporean candidates fairly, and that the employer will cancel the LOC within one week of the DP holder's last day of employment. MOM may request additional documentation including the DP holder's educational certificates, professional qualifications, and prior employment references.

Related work pass considerations should be noted -- employers who require the DP holder to work in a role that exceeds the LOC's scope may need to apply for a Personalised Employment Pass or an S Pass instead. Employees transitioning from LOC to EP or S Pass status must have the new pass approved before the LOC is cancelled to avoid any gap in work authorisation.

Cancellation and compliance obligations require the employer to cancel the LOC within one week of the DP holder's last day of employment by submitting the cancellation through MOM's EP Online portal. Failure to cancel the LOC promptly may result in the employer being held responsible for the DP holder's continued stay and employment in Singapore. The employer must also comply with tax clearance requirements under the Income Tax Act 1947 -- filing Form IR21 with IRAS at least one month before the DP holder's cessation of employment to withhold any monies due until IRAS issues a tax clearance letter.