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Must S Pass holder pay the costs of SHN?
| Type of employee | Purpose of travel | Who is responsible for the costs? |
| Existing work pass holders returning from overseas | Left Singapore for work | Employers must bear the costs in full and are not allowed to pass on any cost to the employees. |
| Existing work pass holders returning from overseas | Left Singapore for personal reasons | Employers and employees should come to a mutual agreement on who bears the costs or how to share them. This also applies to employees coming in under the Periodic Commuting Arrangement (PCA) scheme. |
| New Work Permit (WP) holders on in-principle approvals (IPA) | Plan to enter Singapore for employment | For Work Permit (WP) holders, employers must bear the costs in full and are not allowed to pass on any cost to the employees. |
| New work pass holders except Work Permit on in-principle approvals (IPA) | Plan to enter Singapore for employment | For other work passes excluding Work Permit (WP) holders, employers and employees should come to a mutual agreement on who bears the costs or how to share them. |
