新加坡账簿保存期限:5年规则、起算点与管理账(2026)
新加坡公司账簿至少保存5年,但《公司法》与IRAS起算点不同。本文说明保存清单、停业与注销后的责任、电子化要求及管理账报表的作用。
Published: 19 October 2026 · Reviewed by Ray Tay, Co-Founder & Managing Director, VIVOS PTE. LTD. (ACRA Filing Agent FA20240323 · MOM EA Licence 24S2425)
Written by the VIVOS team (MOM Employment Agency Licence 24S2425) and reviewed by Ray Tay. Figures checked against the Ministry of Manpower (MOM) and the Economic Development Board (EDB) on 16 October 2026.
| Question | Answer |
|---|---|
| Is there an official “special talent visa”? | No. MOM’s list of work passes has no pass with that name. |
| What people usually mean | The ONE Pass, Singapore’s top-tier personal work pass |
| ONE Pass salary test | At least S$30,000 a month in fixed salary, or outstanding achievements in arts and culture, sports, science and technology, or research and academia |
| ONE Pass length | Up to 5 years, renewable for 5 years at a time |
| Tied to one employer? | No. You can work for several companies and start or run your own. |
| MOM fees | S$105 to apply, S$225 when the pass is issued |
| Processing time | Within 4 weeks for most applications |
| New in 2027 | A ONE Pass (AI & Tech) track opens on 28 January 2027. Tech.Pass stops taking new and renewal applications on the same date. |
The phrase comes from news coverage. When Singapore announced the ONE Pass in 2022, international reports described it as a special visa to attract top talent, and the wording stuck. Other countries add to the confusion: the United Kingdom has an official Global Talent visa, so people assume Singapore must have one with the same name.
Singapore’s work passes have their own names. If you search MOM’s site for a “talent visa” you won’t find one. What you will find is a ladder of passes, and the top rung for individuals is the ONE Pass. For most founders and senior executives asking about a talent visa, the real question is which rung of that ladder they qualify for.
The Overseas Networks & Expertise Pass is a personal pass. It belongs to you, not to an employer, which is the main difference from an Employment Pass. There are two ways to qualify:
The pass lasts up to 5 years. MOM’s application fee is S$105 and the issuance fee is S$225, with S$30 for each Multiple Journey Visa if one is needed. Most applications are processed within 4 weeks.
Three things make the ONE Pass attractive to founders:
The ONE Pass also sits outside COMPASS, the points test that applies to Employment Pass applications. When the pass comes up for renewal, MOM sets a separate test: an average fixed salary of at least S$30,000 a month over the 5 years, or a Singapore company you run that employs at least 5 local professionals, each paid at least the Employment Pass qualifying salary.
Two changes take effect on the same day:
If you are planning a move in early 2027, check which date applies to you. A Tech.Pass application that is not filed before 28 January 2027 can’t be filed at all.
Most founders and executives moving to Singapore don’t need the ONE Pass. The usual alternatives are:
| Pass | Who it suits | Key test (October 2026) | Length |
|---|---|---|---|
| Employment Pass | Professionals and founders employed by a Singapore company, including their own | S$5,600 a month (S$6,200 in financial services), rising with age to S$10,700 (S$11,800) at 45 and over; 40 COMPASS points unless paid at least S$22,500 a month | Up to 2 years, then 3-year renewals |
| EntrePass | Founders of an innovative start-up | A Singapore private limited company in which you hold at least 30%, plus at least one of MOM’s innovation criteria, for example at least S$100,000 raised in a single funding round | 1 year, renewed for 1 year, then 2-year renewals |
| Personalised Employment Pass | High earners who want a pass not tied to one employer, without the ONE Pass salary | Fixed salary of at least S$22,500 a month | Up to 3 years, issued once only |
The Employment Pass qualifying salary rises on 1 January 2027: to S$6,000 a month (S$6,600 in financial services), and to S$11,500 (S$12,700) at the top of the age scale. Our Employment Pass guide explains COMPASS scoring in detail, and our EP vs EntrePass vs ONE Pass comparison sets the three side by side. If you are a founder weighing the EntrePass, the EntrePass eligibility checker takes about two minutes.
Start from your salary and your plans, not from the name of the pass:
If you are comparing Singapore with Hong Kong, the Hong Kong side works differently: its schemes include a Top Talent Pass with its own tests. Our group’s guide to Hong Kong work visa options covers them.
VIVOS is a licensed employment agency (MOM EA Licence 24S2425) and an ACRA registered filing agent. We prepare ONE Pass, Employment Pass and EntrePass applications, and set up the Singapore company behind them when one is needed. See our ONE Pass application service, or read our step-by-step guide on how to apply for the ONE Pass. To talk it through, WhatsApp us on +65 8827 7870 or email contact@vivos.com.sg.
No. Singapore has no pass with either name. The pass people usually mean is the Overseas Networks & Expertise (ONE) Pass, a personal work pass of up to 5 years for people earning at least S$30,000 a month in fixed salary or with outstanding achievements in their field.
A fixed monthly salary of at least S$30,000. Overseas applicants need to show that salary over the previous 12 months with one employer. Applicants with outstanding achievements in arts and culture, sports, science and technology, or research and academia can qualify without the salary test.
Yes, until 28 January 2027. From that date EDB stops taking new and renewal Tech.Pass applications. Current holders keep their pass until it expires, and a new ONE Pass (AI & Tech) track opens on the same day.
Yes. A ONE Pass holder can start and run one or more Singapore companies and work for several companies at the same time, without a separate pass for each.
Look at the Employment Pass, which needs S$5,600 a month or more (S$6,000 from 1 January 2027) plus 40 COMPASS points, or the EntrePass if you are building an innovative start-up and own at least 30% of it. The Personalised Employment Pass needs a fixed salary of at least S$22,500 a month.
Last reviewed: 19 October 2026 by Ray Tay.
新加坡公司账簿至少保存5年,但《公司法》与IRAS起算点不同。本文说明保存清单、停业与注销后的责任、电子化要求及管理账报表的作用。
Singapore's part time rules put the line below 35 weekly hours and cover pro rated leave, CPF eligibility, and 1.5x overtime for foreign founders.