If you are a Dependant’s Pass (DP) holder or a Long-Term Visit Pass (LTVP/LTVP+) holder in Singapore and want to take up paid employment, you generally do not need a separate work pass — but you do need a Letter of Consent (LOC). The LOC is a Ministry of Manpower (MOM) authorisation issued to a sponsoring employer that allows the named pass holder to work in Singapore for that employer. It is a smaller, faster, and less expensive route than a fresh Employment Pass or S Pass application, but the rules have tightened in recent years and many applicants are unaware of the categories that no longer qualify.
This guide explains how the LOC works in 2026, who is eligible, the application steps, the employer obligations, and the practical pitfalls that arise when DP holders join early-stage companies, change jobs, or are caught by the post-2024 LOC eligibility narrowing. It is written for DP and LTVP holders, employers hiring such pass holders, and HR teams supporting cross-border families.
What Is a Letter of Consent?
A Letter of Consent (LOC) is a permission letter issued by MOM under the Employment of Foreign Manpower Act 1990, allowing a holder of a specific dependant or long-term pass to work in Singapore for a named employer. It is not itself a work pass — the underlying pass remains the DP or LTVP — but the LOC is the legal authority to take up employment.
Who can apply for an LOC?
As of 2026, the following pass holders can apply for an LOC:
- LTVP+ holders — spouses of Singapore Citizens or Permanent Residents who have been issued an LTVP+ (the “plus” variant introduced for spouses of Singaporeans/PRs).
- LTVP holders who are family members of EP/S Pass holders meeting MOM’s eligibility criteria.
- Pre-school children, parents-in-law and certain other LTVP categories — eligibility varies by the principal pass holder’s salary and the relationship.
Important update: Since 1 May 2021, DP holders (spouses and children of Employment Pass / S Pass holders) can no longer get an LOC; they must instead apply for their own EP, S Pass or Work Permit if they wish to work. Existing LOCs issued before that date were grandfathered, and many remain in force on renewal subject to MOM conditions. If you are a DP holder hired post-2021, you and your employer must go through the standard work pass route — the LOC route is closed.
For an overview of the broader work-pass landscape see our companion guide on Employment Pass vs ONE Pass vs PEP: Which Singapore Work Visa Do You Need?.
LOC vs Standard Work Pass: When Does It Make Sense?
Where the LOC route is available (i.e., for LTVP/LTVP+ holders), it is almost always preferable to a fresh work pass for several reasons:
- No COMPASS framework requirement. LOCs are not subject to the COMPASS points-based assessment that EP applicants must satisfy.
- No Fair Consideration Framework (FCF) job advertising obligation. The 14-day MyCareersFuture posting requirement does not apply.
- No salary threshold. LOC eligibility is not pegged to a minimum monthly salary (unlike EP’s S$5,600+ threshold).
- Fast turnaround. Online LOC applications are typically processed in 1–2 weeks vs 3–6 weeks for EP.
- No quota / no foreign worker levy. Unlike S Pass and Work Permit, an LOC holder does not count against the company’s dependency ratio ceiling and no monthly levy is payable.
For employers, this means an LTVP+ spouse hire can join the team faster, with less paperwork, and at any salary level — particularly attractive for early-stage companies that may not yet meet EP salary thresholds.
Application Process: Step by Step
The LOC application is filed online by the prospective employer (not the pass holder) via MOM’s WP Online platform.
Step 1: Confirm pass holder eligibility
The employer obtains a copy of the prospective employee’s pass card (front and back), confirms the pass type (LTVP / LTVP+ / DP — for grandfathered DP only), the principal pass holder, and the validity period. The pass must remain valid for the duration of the proposed employment.
Step 2: Prepare the documents
For the LOC application, the employer typically needs:
- Pass holder’s NRIC/FIN, passport bio-page, and current pass card.
- Employer’s ACRA business profile (BizFile+ extract).
- Job description and offer letter or employment contract.
- Pass holder’s educational qualifications (transcripts, certificates).
- Latest payslip from any prior employer (if applicable).
Step 3: Submit application via WP Online
The employer logs in to MOM’s online portal, completes the LOC e-form, attaches supporting documents and submits. The application fee is currently S$35 (non-refundable). MOM’s standard processing time is 1–3 weeks.
Step 4: Approval and issuance
Once approved, MOM issues the LOC electronically. The employer prints and provides a copy to the employee. The LOC must be carried (or accessible electronically) when the employee is at work.
Step 5: Notify changes to MOM
Any change in the LOC holder’s job title, salary, or termination of employment must be notified to MOM. The LOC is tied to the specific employer; a job change requires a new LOC application by the new employer.
Employer Obligations
An employer hiring under an LOC has the same statutory obligations as for any other foreign employee, including:
- Itemised payslips in compliance with the Employment Act.
- Key Employment Terms (KET) in writing within 14 days of commencement.
- CPF contributions — not applicable to LTVP/LTVP+ holders, who are foreigners. CPF only applies to Singapore Citizens and PRs. (However, some companies offer equivalent retirement benefits voluntarily.)
- Skills Development Levy (SDL) at 0.25% of monthly wages, capped at S$11.25, payable to SkillsFuture Singapore.
- Workplace injury compensation insurance if the employee earns less than S$2,600/month or is a manual worker.
- Annual income tax reporting via Form IR8A.
For broader employer-side compliance see our piece on Singapore Payroll & CPF Guide 2026.
What Happens When the Principal Pass Holder Leaves Singapore?
An LOC’s validity is contingent on the underlying LTVP/LTVP+ pass remaining valid. The LTVP is itself dependent on the principal pass holder maintaining their EP/S Pass or, in the case of LTVP+, on the marriage to the Singapore Citizen/PR continuing.
If the principal EP holder loses their job and cannot find another within 30 days, the LTVP is cancelled, and the LOC falls away. The LTVP+ spouse of a Citizen/PR has more flexibility — the LTVP+ can continue independent of any specific employment situation of the spouse, and the LOC can therefore continue uninterrupted.
Plan for this contingency in your employment contract: an LOC-based hire should understand that the LOC is a derivative right, and the company’s ability to retain the employee depends on the principal pass status.
Common Pitfalls and Practical Tips
- DP holders applying post-2021. The most frequent rejection. DP holders must apply for an EP/S Pass/Work Permit, not an LOC. Confirm the pass type carefully.
- Job change without new LOC. An LOC is employer-specific. Some employees mistakenly believe they can “transfer” the LOC. They cannot. The new employer must apply afresh.
- Working while LOC is pending. The employee cannot start work until the LOC is approved and issued. Pre-start onboarding (training, signing documents) is fine; paid productive work is not.
- Multiple jobs. An LOC is for a single employer. A DP/LTVP holder cannot hold multiple LOCs simultaneously without specific MOM approval.
- Failure to update salary changes. A material salary change should be notified to MOM. Employers sometimes neglect this when giving annual increases.
- LTVP/LOC renewal misalignment. The LOC’s validity must be aligned with the LTVP’s validity. When the LTVP is renewed, the LOC must be renewed too. Set calendar reminders for both expiries.
What If LOC Is Not Available? Alternative Routes
If the LOC route is closed (e.g., post-2021 DP holders), the alternative pathways are:
- Employment Pass — for professionals earning at least S$5,600/month (higher for older candidates and certain sectors). Subject to COMPASS framework.
- S Pass — for mid-skilled workers earning at least S$3,150/month. Subject to quota and levy.
- Work Permit — for unskilled workers in approved sectors. Subject to quota, levy and source-country restrictions.
- EntrePass — for foreign entrepreneurs starting a venture-backed Singapore company.
- ONE Pass — for top talent earning at least S$30,000/month or with exceptional achievements.
For a DP-holder spouse who wants to start a business rather than be employed, the EntrePass route is a viable alternative. For a deep-dive on EntrePass eligibility see our existing piece on The EntrePass in Singapore.
Tax Considerations for LOC Holders
An LOC holder is taxed in Singapore on Singapore-sourced employment income at non-resident rates if they spend less than 183 days in a calendar year in Singapore, or at resident rates (progressive scale up to 24%) if they qualify as tax-resident. Non-resident employment income is taxed at the higher of 15% flat or the resident rate. Most LOC holders meet the 183-day test fairly quickly because their LTVP residence in Singapore is continuous.
The employer must file Form IR8A annually for each LOC employee. There is no separate tax clearance obligation when the LOC is cancelled (unlike for departing EP holders), but the employer should still issue the IR8A and notify IRAS appropriately. For broader tax considerations see Singapore Corporate Tax Residency: A Practical Guide.
Conclusion
The Letter of Consent remains the most efficient pathway for LTVP/LTVP+ holders to take up employment in Singapore — faster, cheaper, and less restrictive than a fresh work pass application. For DP holders, the LOC route was closed in 2021, and a standard EP, S Pass or Work Permit application is now required. Employers should confirm pass type carefully, file the LOC application before the start date, and align the LOC’s validity with the underlying LTVP.
If your company is hiring an LTVP+ spouse, navigating an LOC renewal, or weighing whether to move a DP-holder employee to a fresh EP application, our team at Raffles Corporate Services can advise on the optimal route and prepare the application end-to-end. We work closely with employers on Singapore work-pass strategy alongside our wider corporate-secretarial offering. For specialised work-pass support, see our sister site Singapore Employment Agency.
— The Editorial Team, Raffles Corporate Services