Olympus E-M10 has a
16.0MP Four Thirds (17.3 x 13 mm ) sized CMOS sensor and features TruePic VII processor. On the other hand, Olympus E-PL1s has a
12.0MP Four Thirds (17.3 x 13 mm ) sized CMOS sensor and features Truepic V processor.
Below you can see the E-M10 and E-PL1s sensor size comparison.
Olympus E-M10 and Olympus E-PL1s have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Olympus E-PL1s has 30% larger pixel area (18.45µm2 vs 14.12µm2) compared to Olympus E-M10, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.