diff --git a/llvm/include/llvm/SYCLLowerIR/LowerESIMD.h b/llvm/include/llvm/SYCLLowerIR/LowerESIMD.h
index e265dcbe366c3..c2400d5a096b9 100644
--- a/llvm/include/llvm/SYCLLowerIR/LowerESIMD.h
+++ b/llvm/include/llvm/SYCLLowerIR/LowerESIMD.h
@@ -28,12 +28,15 @@ namespace llvm {
 class SYCLLowerESIMDPass : public PassInfoMixin<SYCLLowerESIMDPass> {
 public:
   PreservedAnalyses run(Module &M, ModuleAnalysisManager &);
+  SYCLLowerESIMDPass();
+  SYCLLowerESIMDPass(bool OptLevelO0);
 
 private:
   size_t runOnFunction(Function &F, SmallPtrSet<Type *, 4> &);
+  const bool OptLevelO0;
 };
 
-ModulePass *createSYCLLowerESIMDPass();
+ModulePass *createSYCLLowerESIMDPass(bool OptLevelO0 = false);
 void initializeSYCLLowerESIMDLegacyPassPass(PassRegistry &);
 
 class ESIMDLowerLoadStorePass : public PassInfoMixin<ESIMDLowerLoadStorePass> {
diff --git a/llvm/lib/SYCLLowerIR/LowerESIMD.cpp b/llvm/lib/SYCLLowerIR/LowerESIMD.cpp
index 3a8b6e4c1dcfc..6e8bb25b5a7ac 100644
--- a/llvm/lib/SYCLLowerIR/LowerESIMD.cpp
+++ b/llvm/lib/SYCLLowerIR/LowerESIMD.cpp
@@ -29,6 +29,7 @@
 #include "llvm/IR/IntrinsicInst.h"
 #include "llvm/IR/Module.h"
 #include "llvm/Pass.h"
+#include "llvm/Support/CommandLine.h"
 #include "llvm/Support/raw_ostream.h"
 
 #include <cctype>
@@ -42,6 +43,13 @@ namespace id = itanium_demangle;
 
 #define SLM_BTI 254
 
+// This option is only for testing. TODO: remove this option
+// with the refactoring of LowerESIMD pass (ModulePass -> FunctionPass)
+static cl::opt<bool> LowerEsimdOptLevelO0(
+    "lower-esimd-opt-level-O0", llvm::cl::Optional, llvm::cl::Hidden,
+    llvm::cl::desc("Force no optimizations for LowerESIMD pass"),
+    llvm::cl::init(false));
+
 namespace {
 SmallPtrSet<Type *, 4> collectGenXVolatileTypes(Module &);
 void generateKernelMetadata(Module &);
@@ -49,7 +57,10 @@ void generateKernelMetadata(Module &);
 class SYCLLowerESIMDLegacyPass : public ModulePass {
 public:
   static char ID; // Pass identification, replacement for typeid
-  SYCLLowerESIMDLegacyPass() : ModulePass(ID) {
+  SYCLLowerESIMDLegacyPass() : ModulePass(ID), Impl(/*OptLevelO0*/ false) {
+    initializeSYCLLowerESIMDLegacyPassPass(*PassRegistry::getPassRegistry());
+  }
+  SYCLLowerESIMDLegacyPass(bool OptLevelO0) : ModulePass(ID), Impl(OptLevelO0) {
     initializeSYCLLowerESIMDLegacyPassPass(*PassRegistry::getPassRegistry());
   }
 
@@ -70,10 +81,14 @@ INITIALIZE_PASS(SYCLLowerESIMDLegacyPass, "LowerESIMD",
                 "Lower constructs specific to Close To Metal", false, false)
 
 // Public interface to the SYCLLowerESIMDPass.
-ModulePass *llvm::createSYCLLowerESIMDPass() {
-  return new SYCLLowerESIMDLegacyPass();
+ModulePass *llvm::createSYCLLowerESIMDPass(bool OptLevelO0) {
+  return new SYCLLowerESIMDLegacyPass(OptLevelO0);
 }
 
+SYCLLowerESIMDPass::SYCLLowerESIMDPass() : OptLevelO0(LowerEsimdOptLevelO0) {}
+SYCLLowerESIMDPass::SYCLLowerESIMDPass(bool OptLevelO0)
+    : OptLevelO0(LowerEsimdOptLevelO0 ? true : OptLevelO0) {}
+
 namespace {
 // The regexp for ESIMD intrinsics:
 // /^_Z(\d+)__esimd_\w+/
@@ -1262,7 +1277,7 @@ size_t SYCLLowerESIMDPass::runOnFunction(Function &F,
   // functions to be inlined into the kernel itself. To overcome this
   // limitation, mark every function called from ESIMD kernel with
   // 'alwaysinline' attribute.
-  if ((F.getCallingConv() != CallingConv::SPIR_KERNEL) &&
+  if (!OptLevelO0 && (F.getCallingConv() != CallingConv::SPIR_KERNEL) &&
       !F.hasFnAttribute(Attribute::AlwaysInline))
     F.addFnAttr(Attribute::AlwaysInline);
 
diff --git a/llvm/test/SYCLLowerIR/esimd_lower_inline_hint.ll b/llvm/test/SYCLLowerIR/esimd_lower_inline_hint.ll
index 836d3010fd549..52c4124066bb2 100644
--- a/llvm/test/SYCLLowerIR/esimd_lower_inline_hint.ll
+++ b/llvm/test/SYCLLowerIR/esimd_lower_inline_hint.ll
@@ -1,4 +1,5 @@
-; RUN: opt -LowerESIMD -S < %s | FileCheck %s
+; RUN: opt -LowerESIMD -S < %s | FileCheck -check-prefixes=CHECK,CHECK-ATTR %s
+; RUN: opt -LowerESIMD -lower-esimd-opt-level-O0 -S < %s | FileCheck -check-prefixes=CHECK,CHECK-NO-ATTR %s
 
 ; This test checks that LowerESIMD pass sets the 'alwaysinline'
 ; attribute for all non-kernel functions.
@@ -20,20 +21,25 @@ define spir_kernel void @EsimdKernel2() {
 }
 
 define spir_func void @foo() {
-; CHECK: @foo() #[[ATTR:[0-9]+]]
+; CHECK-ATTR: @foo() #[[ATTR:[0-9]+]] {
+; CHECK-NO-ATTR @foo() {
   ret void
 }
 
 define spir_func void @bar() {
-; CHECK: @bar() #[[ATTR]]
-; CHECK-NEXT:    call void @foobar
+; CHECK-ATTR: @bar() #[[ATTR]] {
+; CHECK-ATTR-NEXT:    call void @foobar
+; CHECK-NO-ATTR: @bar() {
+; CHECK-NO-ATTR-NEXT:    call void @foobar
   call void @foobar()
   ret void
 }
 
 define spir_func void @foobar() {
-; CHECK: @foobar() #[[ATTR]]
+; CHECK-ATTR: @foobar() #[[ATTR]] {
+; CHECK-NO-ATTR: @foobar() {
   ret void
 }
 
-; CHECK: attributes #[[ATTR]] = { alwaysinline }
+; CHECK-ATTR: attributes #[[ATTR]] = { alwaysinline }
+; CHECK-NO-ATTR-NOT: attributes {{.*}} alwaysinline
diff --git a/llvm/tools/sycl-post-link/sycl-post-link.cpp b/llvm/tools/sycl-post-link/sycl-post-link.cpp
index 9bb3a4739ef11..5afea33f135bc 100644
--- a/llvm/tools/sycl-post-link/sycl-post-link.cpp
+++ b/llvm/tools/sycl-post-link/sycl-post-link.cpp
@@ -491,7 +491,7 @@ static string_vector saveResultSymbolsLists(string_vector &ResSymbolsLists,
 // TODO: support options like -debug-pass, -print-[before|after], and others
 static void LowerEsimdConstructs(Module &M) {
   legacy::PassManager MPM;
-  MPM.add(createSYCLLowerESIMDPass());
+  MPM.add(createSYCLLowerESIMDPass(OptLevelO0));
   if (!OptLevelO0) {
     // Force-inline all functions marked 'alwaysinline' by the LowerESIMD pass.
     MPM.add(createAlwaysInlinerLegacyPass());
diff --git a/sycl/test/esimd/vadd.cpp b/sycl/test/esimd/vadd.cpp
index 68208337d2eb2..db9429e2b4a11 100644
--- a/sycl/test/esimd/vadd.cpp
+++ b/sycl/test/esimd/vadd.cpp
@@ -2,6 +2,10 @@
 // RUN: %clangxx -I %sycl_include %s -o %t.out -lsycl
 // RUN: %RUN_ON_HOST %t.out
 
+// Check that the code compiles with -O0 and -g
+// RUN: %clangxx -I %sycl_include %s -o %t.out -fsycl -fsycl-explicit-simd -O0
+// RUN: %clangxx -I %sycl_include %s -o %t.out -fsycl -fsycl-explicit-simd -O0 -g
+
 #include <CL/sycl.hpp>
 #include <CL/sycl/INTEL/esimd.hpp>
 #include <iostream>