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MOM · WEB

Business Restructuring: Transferring Work Pass Holders through COBE

Eligible restructuring scenarios, excluded transfers, preparation and post-transfer duties.

Source reviewed:

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.

ScenarioEvidence and eligibilityPermitted transfer
Change entity type, e.g. sole proprietor to company/partnership or reverseAt least one ACRA-registered director, partner or sole proprietor from the old entity must move to the new entity; latest ACRA profiles for bothAll work-pass holders
Merger/acquisition, amalgamation, spin-off, centralisation/decentralisation (including outlet/subsidiary closure), or same-UEN same-sector CPF consolidationProof of buyer/seller relationship and legal documents; both latest ACRA profiles; restructuring evidence such as sale/purchase agreement, amalgamation certificate or press releaseAll 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 expiresFormer sole proprietor must become a director or partner in the new entity; both latest ACRA profilesAll 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.

StepResponsible partyAction
Declare activityNew companyDeclare business activity in the same sector as the previous company
Renew soon-expiring passesPrevious companyRenew passes expiring in less than two months
Resolve pending transactionsPrevious companyEnsure no pending applications or renewals for holders being transferred
Print IPAsPrevious companyPrint IPA letters for all approved applications/renewals
Prepare documentsEither companyUndertaking letter; Excel list of holders; both latest ACRA profiles; restructuring documents
Submit requestEither companyUse 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.

MOM official source ↗

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