新加坡私营有限公司(Pte. Ltd.):注册条件、费用与合规指南(2026)
新加坡私营有限公司(Pte. Ltd.)一文读懂:法律特征、常驻董事与秘书要求、ACRA官方费用、年度申报期限与17%企业所得税规则。
Published: 3 July 2026 · Last reviewed: 5 October 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)
Is the Letter of Consent being removed in 2026?
No. The LOC scheme continues. The 1 July 2026 change is an increase in the Local Qualifying Salary from S$1,600 to S$1,800 a month, which tightens the conditions behind LOC renewals and foreign-worker quotas.
What is the new Local Qualifying Salary in Singapore?
From 1 July 2026 the full-time Local Qualifying Salary is S$1,800 per month, up from S$1,600 (Budget 2026). The part-time requirement is at least S$10.50 an hour gross.
Will my LOC renewal be rejected if my local employee earns less than S$1,800?
If you submit the renewal on or after 1 July 2026 and your local employee is paid below S$1,800, the application can be refused. Raise the salary, update the contract, and ensure at least three consecutive months of CPF contributions before you apply.
Can a Dependant’s Pass holder still work in Singapore on an LOC?
Only if they own and run a registered Singapore business — a director with at least 30% shareholding, a sole proprietor, or a partner. DP holders who are ordinary employees have not been eligible for an LOC since May 2021 and need their own work pass.
What if I can’t meet the local-hire requirement?
Consider switching to an Employment Pass through your company (minimum salary rising to S$6,000 for new applications from 1 January 2027), the ONE Pass if you earn S$30,000+ a month, or an EntrePass for an innovative or venture-backed business. You can also step back and let a local or EP-holding director run operations.
Does the LQS change affect Employment Pass or ONE Pass holders?
No. The Employment Pass and the Overseas Networks & Expertise (ONE) Pass are assessed against their own salary criteria, not the Local Qualifying Salary.
新加坡私营有限公司(Pte. Ltd.)一文读懂:法律特征、常驻董事与秘书要求、ACRA官方费用、年度申报期限与17%企业所得税规则。
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