Letter of Consent (LOC) Singapore: How DP and LTVP Holders Can Work Legally in 2026

Short answer: If you hold a Long-Term Visit Pass (LTVP) or LTVP+ issued by ICA because you are married to a Singapore Citizen or Permanent Resident, you do not need a separate work pass to take up a job. Your employer applies for a Letter of Consent (LOC) instead. The LOC is a Ministry of Manpower (MOM) authorisation that lets you work for that employer. It is free and usually processed in about a week. Dependant’s Pass (DP) holders are different: they need their own work pass to be employed, although a separate LOC is available to DP holders who own and run a business.

Raffles Corporate Services works with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice. This article is general information only and is not legal advice.

This guide explains how the LOC works in 2026, who is eligible, the application steps, employer obligations, common pitfalls, and the work pass routes for people the LOC does not cover. It is written for LTVP and DP holders, employers hiring them, and HR teams supporting cross-border families.

Last reviewed on 28 October 2026 against MOM and IRAS guidance.

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 that allows the holder of certain passes to work in Singapore for a named employer. It is not itself a work pass. The underlying pass remains the LTVP or LTVP+, and the LOC is the authority to take up employment with that employer.

Who can apply for an LOC?

MOM’s Letter of Consent for ICA-issued LTVP holders covers:

• LTVP or LTVP+ holders married to a Singapore Citizen or Permanent Resident.
• Unmarried children under 21 of a Singapore Citizen or Permanent Resident who hold an LTVP.

The LTVP or LTVP+ must be valid for at least three months, and the candidate must have a job offer from a Singapore employer. MOM does not grant an LOC for objectionable occupations. ICA-issued LTVP holders may also be able to obtain a pre-approved LOC together with their LTVP application or renewal. Family members of work pass holders who hold an LTVP issued by MOM follow separate rules, so check with MOM before assuming an LOC is available.

Dependant’s Pass holders: Since 1 May 2021, DP holders (the spouses and children of Employment Pass or S Pass holders) cannot use an LOC to be employed. To work for an employer they need their own Employment Pass, S Pass or DP-Work Permit, which the employer applies for. The exception is a DP holder who owns a business: MOM offers a separate LOC for DP business owners. To qualify, the DP holder must be a sole proprietor, a partner, or a company director with at least 30% of the shares (or a member of a company limited by guarantee) in an ACRA-registered business.

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, it is usually simpler than a fresh work pass application:

• No COMPASS assessment. COMPASS, MOM’s points-based framework, applies to Employment Pass candidates, not to LOC applications.
• No Fair Consideration Framework job advertising obligation. The 14-day MyCareersFuture advertising requirement for Employment Pass and S Pass hires does not apply.
• No minimum salary. LOC eligibility is not tied to a qualifying salary, unlike the Employment Pass (from S$5,600 a month) or the S Pass (from S$3,300 a month).
• No fee and a quick turnaround. The application is free, and MOM says it is usually processed in about one week, although some cases take longer.
• No foreign worker levy. Unlike the S Pass and Work Permit, no monthly levy is payable for an LOC holder.

For employers, this means an LTVP+ spouse of a Singaporean can join the team quickly, with less paperwork, and at any salary level. That is particularly useful for early-stage companies that may not yet meet work pass salary thresholds.

Application Process: Step by Step

The employer, or an employment agent it appoints, applies online through EP eService on the myMOM Portal. The pass holder does not apply directly.

Step 1: Confirm the candidate is eligible

Check the candidate’s pass: it should be an ICA-issued LTVP or LTVP+ held on the basis of marriage to a Singapore Citizen or PR (or as an unmarried child under 21 of one), and it must be valid for at least three months.

Step 2: Prepare the information

• The candidate’s written consent to the application.
• The candidate’s pass and passport details.
• The job details, such as job title, salary and start date.
• Additional documents if the job is in a profession for which MOM requires them.

Step 3: Submit through EP eService

The employer logs in to EP eService on the myMOM Portal, completes the LOC application and submits it. There is no application fee. MOM says most applications are processed in about one week, though some take longer.

Step 4: Approval

Once approved, MOM issues the LOC to the employer. The candidate can only start work after the employer has received the LOC.

Step 5: Keep it up to date, and cancel it when employment ends

The LOC is tied to the specific employer. A job change needs a new LOC application by the new employer. If the employee stops working for the company, the LOC is no longer valid and the employer must cancel it.

Employer Obligations

An employer hiring an LOC holder has the usual statutory obligations to an employee, including:

• Itemised payslips in compliance with the Employment Act.
• Key Employment Terms (KET) in writing within 14 days of the start of employment.
• CPF contributions are not payable for LTVP or LTVP+ holders, because CPF applies to Singapore Citizens and PRs. Some employers offer equivalent retirement benefits voluntarily.
• Skills Development Levy (SDL) at 0.25% of monthly wages, capped at S$11.25 per employee, payable to the Skills and Workforce Development Agency (SWDA), usually through CPF Board with the monthly CPF submission.
• Work injury compensation insurance if the employee earns S$2,600 a month or less, or does manual work.
• Annual income reporting on Form IR8A.

For broader employer-side compliance see our piece on Singapore Payroll & CPF Guide 2026.

When Does an LOC End?

An LOC lasts until the earlier of the end date the employer gives in the application and the expiry date of the LTVP or LTVP+. It stops being valid if the LTVP or LTVP+ is cancelled or expires, or if the holder is no longer employed by the company.

Because an ICA-issued LTVP depends on the holder’s relationship with the Singapore Citizen or PR sponsor, a change in that relationship, such as a divorce, can end the LTVP and the LOC with it. An LOC-based hire should understand that the right to work depends on the underlying pass, and employers should plan for that in the employment contract.

Common Pitfalls and Practical Tips

1. Applying for an LOC for a DP holder. A frequent cause of rejection. Unless the DP holder qualifies as a business owner, they need an Employment Pass, S Pass or DP-Work Permit instead. Confirm the pass type first.
2. Changing jobs without a new LOC. An LOC is employer-specific and cannot be transferred. The new employer must apply afresh.
3. Starting work before the LOC is issued. The employee cannot start work until the employer has received the LOC. Pre-start onboarding, such as signing documents, is fine; paid productive work is not.
4. Taking on a second job. Each LOC covers one employer. A second employer needs its own LOC.
5. Forgetting to cancel. When the employee leaves, the employer must still cancel the LOC.
6. LTVP expiry. An LOC cannot outlast the LTVP. Before the LTVP expires, plan for its renewal and a fresh LOC, or a pre-approved LOC with the renewal. Set calendar reminders for both dates.

What If an LOC Is Not Available? Alternative Routes

For DP holders and others the LOC does not cover, the main routes are:

• Employment Pass: for professionals earning at least S$5,600 a month (higher for older candidates and in financial services), and subject to COMPASS.
• S Pass: for mid-skilled staff earning at least S$3,300 a month (S$3,800 in financial services), rising with age. Higher minimums apply to new applications from 1 January 2027. Subject to quota and levy.
• DP-Work Permit: for DP holders in Work Permit-level jobs. The employer applies, and there is no minimum qualifying salary.
• LOC for DP business owners: for DP holders who own and run an ACRA-registered business and meet MOM’s ownership conditions.
• EntrePass: for eligible foreign entrepreneurs starting an innovative business in Singapore.
• ONE Pass: for top talent earning at least S$30,000 a month or with outstanding achievements.

A DP holder who wants to run their own business can apply for the LOC for DP business owners if they meet MOM’s conditions. Renewing that LOC requires the business to employ at least one Singapore Citizen or PR earning at least the Local Qualifying Salary, with CPF contributions for at least three consecutive months. For a deep-dive on the founder route see our piece on The EntrePass in Singapore.

Tax Considerations for LOC Holders

An LOC holder is taxed in Singapore on employment income. If they are in Singapore for fewer than 183 days in a calendar year, non-resident rates apply: employment income is taxed at the higher of 15% or the resident rates. If they qualify as a tax resident, the progressive resident rates (up to 24%) apply. Most LOC holders meet the 183-day test because they live in Singapore on their LTVP.

The employer must report the employee’s income on Form IR8A each year. When an LOC holder stops working for the company, tax clearance usually applies, because IRAS’s rules cover non-Singapore Citizen employees who cease employment. The employer generally files Form IR21 at least one month before the last day of work, unless an IRAS exemption applies, and withholds money due to the employee until clearance is given. See IRAS guidance on tax clearance. For broader tax considerations see Singapore Corporate Tax Residency: A Practical Guide.

Conclusion

The Letter of Consent is the simplest way for ICA-issued LTVP and LTVP+ holders married to Singaporeans or PRs to take up employment: it is free, quick, and has no salary threshold, quota or levy. DP holders cannot use it to be employed and need an Employment Pass, S Pass or DP-Work Permit, unless they qualify for the separate LOC for DP business owners. Employers should confirm the pass type, apply before the start date, cancel the LOC when employment ends, and keep track of the LTVP expiry.

If your company is hiring an LTVP+ spouse, planning an LOC renewal, or moving a DP-holder employee onto a work pass, our team at Raffles Corporate Services can advise on the right route. Work pass applications are handled by our associated licensed employment agency, Singapore Employment Agency.

The Editorial Team, Raffles Corporate Services