Olympus E-PL1s has a
12.0MP Four Thirds (17.3 x 13 mm ) sized CMOS sensor and features Truepic V processor. On the other hand, Olympus E-M10 II has a
16.0MP Four Thirds (17.3 x 13 mm ) sized CMOS sensor and features TruePic VII processor.
Below you can see the E-PL1s and E-M10 II sensor size comparison.
Olympus E-PL1s and Olympus E-M10 II 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 compared to Olympus E-M10 II, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.