diff --git a/llvm/lib/Target/AMDGPU/AMDGPUResourceUsageAnalysis.cpp b/llvm/lib/Target/AMDGPU/AMDGPUResourceUsageAnalysis.cpp
--- a/llvm/lib/Target/AMDGPU/AMDGPUResourceUsageAnalysis.cpp
+++ b/llvm/lib/Target/AMDGPU/AMDGPUResourceUsageAnalysis.cpp
@@ -104,19 +104,22 @@
 
   MachineModuleInfo &MMI = getAnalysis<MachineModuleInfoWrapperPass>().getMMI();
   const TargetMachine &TM = TPC->getTM<TargetMachine>();
+  const MCSubtargetInfo &STI = *TM.getMCSubtargetInfo();
   bool HasIndirectCall = false;
 
   CallGraph CG = CallGraph(M);
   auto End = po_end(&CG);
 
-  // By default, for code object v5 and later, track only the minimum scratch
-  // size
-  if (AMDGPU::getCodeObjectVersion(M) >= AMDGPU::AMDHSA_COV5) {
-    if (!AssumedStackSizeForDynamicSizeObjects.getNumOccurrences())
-      AssumedStackSizeForDynamicSizeObjects = 0;
-    if (!AssumedStackSizeForExternalCall.getNumOccurrences())
+  // By default, for code object v5 and later and PAL code object, track only
+  // the minimum scratch size
+  if ((STI.getTargetTriple().getOS() == Triple::AMDPAL ||
+       AMDGPU::getCodeObjectVersion(M) >= AMDGPU::AMDHSA_COV5) &&
+      !AssumedStackSizeForExternalCall.getNumOccurrences())
       AssumedStackSizeForExternalCall = 0;
-  }
+
+  if (AMDGPU::getCodeObjectVersion(M) >= AMDGPU::AMDHSA_COV5 &&
+      !AssumedStackSizeForDynamicSizeObjects.getNumOccurrences())
+      AssumedStackSizeForDynamicSizeObjects = 0;
 
   for (auto IT = po_begin(&CG); IT != End; ++IT) {
     Function *F = IT->getFunction();
diff --git a/llvm/test/CodeGen/AMDGPU/resource-usage-pal.ll b/llvm/test/CodeGen/AMDGPU/resource-usage-pal.ll
new file mode 100644
--- /dev/null
+++ b/llvm/test/CodeGen/AMDGPU/resource-usage-pal.ll
@@ -0,0 +1,12 @@
+; RUN llc -mtriple=amdgcn-amd-amdpal -mcpu=gfx1100 -verify-machineinstrs < %s | FileCheck %s
+
+; CHECK: ScratchSize: 0
+define amdgpu_vs void @test() {
+.entry:
+  %0 = call i64 @llvm.amdgcn.s.getpc()
+  %1 = inttoptr i64 %0 to ptr
+  call amdgpu_gfx void %1()
+  ret void
+}
+
+declare i64 @llvm.amdgcn.s.getpc()