When MOM can assist
A Change of Business Entity (COBE) request can move work-pass holders during qualifying restructuring. Both companies must have no adverse MOM record at transfer. The following criteria determine whether the request is available and which holders can move.
| Scenario | Evidence and eligibility | Permitted transfer |
|---|---|---|
| Change entity type, e.g. sole proprietor to company/partnership or reverse | At least one ACRA-registered director, partner or sole proprietor from the old entity must move to the new entity; latest ACRA profiles for both | All work-pass holders |
| Merger/acquisition, amalgamation, spin-off, centralisation/decentralisation (including outlet/subsidiary closure), or same-UEN same-sector CPF consolidation | Proof of buyer/seller relationship and legal documents; both latest ACRA profiles; restructuring evidence such as sale/purchase agreement, amalgamation certificate or press release | All holders, or only EP holders, their dependants and LOC holders. For S Pass/WP holders affected by a partial transfer, the new company must apply for passes. |
| Renew registration under a different ACRA number while retaining the business name after a sole proprietorship expires | Former sole proprietor must become a director or partner in the new entity; both latest ACRA profiles | All work-pass holders |
Transfers that do not use COBE
For a different-sector company, apply for fresh EP, S Pass or Work Permit passes. Moving only some holders to a related same-sector company also requires new applications and the applicable S Pass/WP requirements. PEP, PLOC and ONE Pass holders instead notify MOM of their employer change. A Training Employment Pass requires a new application by the new company.
Costs, levy and expected timing
Most requests take up to two months. Pay all outstanding levies for both companies; normal levy and quota rules continue during transfer. Buy new security bonds during the process for non-Malaysian WP holders, and new medical insurance for all WP and S Pass holders after completion.
Preparation and submission sequence
Submit the online request 1.5–2 months before the intended transfer. Responsibilities and documents are set out below.
| Step | Responsible party | Action |
|---|---|---|
| Declare activity | New company | Declare business activity in the same sector as the previous company |
| Renew soon-expiring passes | Previous company | Renew passes expiring in less than two months |
| Resolve pending transactions | Previous company | Ensure no pending applications or renewals for holders being transferred |
| Print IPAs | Previous company | Print IPA letters for all approved applications/renewals |
| Prepare documents | Either company | Undertaking letter; Excel list of holders; both latest ACRA profiles; restructuring documents |
| Submit request | Either company | Use the online form 1.5–2 months before transfer |
During and after the transfer
The previous company should continue local CPF contributions during processing. A drop in local headcount may increase the levy, and MOM will not adjust the higher bill. After success, the requester receives email confirmation; the new company appears in MOM records and SGWorkPass scans. The new company starts CPF contributions for transferred locals, helps pass holders access updated digital passes and arranges GIRO levy payment and updated medical insurance for WP/S Pass holders.
Official source
Written independently from official MOM source material.

