The number of S Pass holders an employer can employ is capped to 15% of its workforce for the service sector and 20% for the other sectors. The employer must purchase and maintain similar medical insurance for S Pass holders as for the Work Permit holders and are also required to pay a Foreign Worker Levy of $315 for the S Pass quota up to 10% of the company’s total workforce. The next 10% to 20% of the S Pass quota will be levied at $550. The rates will be increased to $330 and $650 respectively from 1 July 2016.
Click here to find out more about Singapore's Immigration Requirements.