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Singapore announces annual notification requirement for ONE Pass holders
In early October 2024, Singapore’s Ministry of Manpower (MOM) provided details regarding the annual notification requirement for Overseas Networks & Expertise (ONE) Pass holders. The MOM will select certain ONE Pass holders to complete an annual notification requirement. These individuals will receive instructions on their email ID registered with the Employment Pass eService regarding how to complete the notification. They must complete the process regardless of their current employment status and as long as their ONE Pass remains valid. Those who do not receive an email and those whose passes are no longer valid will not be required to make an annual notification.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.