Skip to content
bruneilawsby aturio
In force2026 Revised Edition
Contents

Act

Employee Trust Act Formerly Known as Tabung Amanah Pekerja Act

Setting up a trust for employees

In plain English

Not legal advice

This Act sets up an employee trust. It also deals with matters connected with the trust.

Summary · Drafted with AI, checked against the official text on 30 Sep 2026.

Part

Preliminary

Official textFrom Attorney General's Chambers, unchanged

s 1Citation

This Act may be cited as the Employee Trust Act.

s 2Interpretation

In this Act, unless the context otherwise requires —

“approved scheme” means a scheme established or approved by the

Minister under section 15B;

“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act (Chapter 246);

“cash grant” means a cash grant made by the Government under any approved scheme for the purpose of section 16;

“contract” means any contract, whether written or oral, and whether expressed or implied;

“employee” means any person being a citizen or permanent resident of Brunei Darussalam, who is employed under a contract of service or apprenticeship or other agreement to work for an employer:

Provided that the Minister may, with the approval of

His Majesty the Sultan and Yang Di-Pertuan, by an order signified in the Gazette, declare any person or class of person not to be an employee for the purposes of this Act;

Employee Trust 8

“employer” means the person with whom an employee has entered into a contract of service or apprenticeship, and includes —

(a)

any person, company, association or body of persons, whether or not statutory or incorporated by whom an employee is employed;

(b)

the owners of any vessel on which an employee is employed;

(c)

any manager, agent or person responsible for the payment of wages to an employee on behalf of an employer;

(d)

any foreign mission in Brunei Darussalam;

(e)

the Government in respect of such categories, classes or descriptions of officers or employees of such Government as may from time to time be declared by the Minister, with the approval of

His Majesty the Sultan and Yang Di-Pertuan, by notification published in the Gazette, to be employees for the purposes of this

Act:

Provided that no such officer or employee employed by or on behalf of the Government shall be personally liable for anything done or omitted to be done by him as an officer or employee of such Government in good faith;

“Fund” means the Tabung Amanah Pekerja Fund established under section 11 of the Tabung Amanah Pekerja Board Act (Chapter 246);

“inspector” means an inspector appointed under section 5(1);

“interest in land” means any interest in land recognised as such by law, and includes an estate in land;

“land” includes land, freehold or leasehold, or of whatever tenure, whether or not held apart from the surface, and buildings or parts thereof (whether completed or otherwise and whether divided horizontally, vertically or in any other manner), and tenements and hereditaments, corporeal or incorporeal;

“local authority” includes a Municipal Board appointed under section 3(2) of the Municipal Boards Act (Chapter 57);

Employee Trust

“member” means a member of the Trust to whose credit any amount is standing in the Trust, or for whom any account in the Trust is maintained for any purposes of this Act;

“Minister” means the Minister responsible for finance;

“ordinary account” means an ordinary account maintained under section 15;

“Trust” means the Employee Trust established under section 6(1);

“wages” means the remuneration in money payable to an employee for work done in respect of his employment whether agreed to be paid monthly, weekly, daily or otherwise by the employer under his contract of service, apprenticeship or agreement or otherwise, but does not include —

(a)

the value of any house accommodation or the supply of any food, fuel, light or water or medical attendance, or of any amenity or services;

(b)

any contribution paid by the employer on his own account to any pension fund or provident fund;

(c)

any travelling allowance or the value of any travelling concession;

(d)

any sum payable to the employee to defray special expenses entailed on him by the nature of his employment;

(e)

any gratuity payable on discharge or retirement;

(f)

service charge;

(g)

overtime benefit;

(h)

retrenchment, lay-off or termination benefits; or

(i)

such other remuneration or payment as the Minister may, by notification published in the Gazette, specify.

s 3

(Repealed).

s 3A

(Repealed).

s 4Employee Trust 10

(Repealed).

s 5Appointment of inspectors

(1)

The Board may, with the approval of His Majesty the Sultan and

Yang Di-Pertuan, appoint such number of inspectors as it may consider necessary for carrying this Act into effect.

(2)

The Commissioner of Labour and Deputy Commissioners of Labour, Assistant Commissioners of Labour under the Employment Act

(Chapter 278) may exercise all or any of the powers of an inspector for the purposes of this Act.

(3)

In the course of an inspection, an inspector or any of the officers referred to in subsection (2) may at any reasonable time —

(a)

enter any premises or place where he has reasonable cause to believe that a person is employed therein;

(b)

examine, either alone or in the presence of any other person with respect to any matters under this Act or which he may reasonably require information, any person whom he has reasonable cause to believe to be or to have been an employee or an employer, and require every such person to be examined, and for the purposes of such examination may summon any such person to attend at the place and time specified in such summons;

(c)

put questions concerning employees to their employers or to any person who may be in charge of them, or to the employees themselves, or to any other person whom he may consider desirable to question and the employers or employees or other person shall be legally bound to answer the questions truthfully to the best of his ability;

(d)

require any employer to produce before him all or any of the employees employed by him together with any contract of service, book of account of salary, register and other document concerning employees of their employment and to answer such questions relating thereto as he may think proper to ask;

Employee Trust

(e)

require any employer to produce for his inspection the audited statements of accounts of his undertaking and other records relating to the accounts and to answer such questions relating thereto as he may think proper to ask; and

(f)

make copies of any book, document or paper required to be produced under paragraph (d) or (e) and take possession of such book, document or paper when in his opinion —

(i)

the copying thereof cannot reasonably be performed without taking possession;

(ii)

the book, document or paper may be tampered with unless possession is taken; or

(iii)

the book, document or paper may be required as evidence in any proceedings for an offence under this

Act or in any proceedings for the recovery of any monies due to the Trust.

(4)

If any person —

(a)

wilfully delays an inspector or any of the officers referred to in subsection (2) in the exercise of any power under this section;

(b)

fails to —

(i)

comply with the requisition of an inspector or any such officer in pursuance of this section; or

(ii)

produce any records, certificate, notice or document which he is required by or in pursuance of this section to produce; or

(c)

wilfully —

(i)

withholds any information as to who are the employees of any employer or as to who is the employer of any employee; or

(ii)

conceals or prevents or attempts to conceal or prevent a person from appearing before of being examined by an inspector or such officer,

Employee Trust 12

that person is deemed to obstruct an inspector or that officer in the execution of his duties under this Act.

(5)

Any person who obstructs an inspector or any of the officers referred to in subsection (2) is guilty of an offence.

s 5A

(Repealed).

s 5BPower to examine persons

(1)

Without prejudice to section 5(3), an inspector or any of the officers referred to in section 5(2), in the course of an inspection under section 5(3), may examine orally any person supposed to be acquainted with the facts and circumstances of the case and shall reduce into writing any statement made by the person so examined.

(2)

Such person shall be legally bound to answer the questions truthfully relating to such case put to him by the inspector or any of the officers referred to in section 5(2), but may refuse to answer any questions the answers to which would have a tendency to expose him to a criminal charge or to a penalty or forfeiture.

(3)

A statement made by any person under the provisions of this section shall be read over to him and shall, after correction if necessary, be signed by him.

(4)

Any person who obstructs an inspector or any of the officers referred to in this section is guilty of an offence.

s 5CPower to assess contributions based on information available

(1)

An inspector may assess any contributions which is due by any employer based on any information available if the employer —

(a)

fails to keep or maintain any statement, particulars, register book or any record pertaining to each employee as required to be performed by him under this Act; or

(b)

fails or refuse to submit any statement, particulars, register book or record pertaining to each employee as required to be submitted by him under this Act.

Employee Trust

(2)

The assessment made under subsection (1) shall be sufficient proof of the Board’s claim for the summary recovery of any contributions under section 31A.

s 5DPowers of Managing Director to require information and application for search warrant

(1)

For the purposes of obtaining full information for ascertaining whether any person is liable to pay contributions under this Act, the

Managing Director may, by notice in writing, require any person —

(a)

to furnish the Managing Director within a time specified in the notice, not being less than 30 days from the date of such notice, any information or particulars specified in the notice;

(b)

to attend personally before the Managing Director or any person authorised in that behalf by the Managing Director and produce for examination all books, accounts, records and other documents which the Managing Director or authorised officer deems necessary; or

(c)

to furnish the information or particulars in accordance with paragraph (a) and also to attend in accordance with paragraph (b).

(2)

Where a person is found guilty of an offence under subsection (4)(a), the court before which the person is found guilty shall order such person to comply with the notice of the Managing Director under subsection (1) within 21 days from the date of the order of the court.

(3)

Whenever it appears to any court, upon written information on oath, and after any enquiry it may think necessary, that there are reasonable grounds for suspecting that there are on particular premises any book, account, record or other document the production of which has been required pursuant to subsection (1) and which has not been produced in compliance with that requirement, such court may issue a warrant authorising the Managing Director or any person named therein with or without assistance —

(a)

to search the premises and to break open and search any cupboard, drawer, chest, trunk, box, package or other receptacle, whether a fixture or not, in the premises; and

Employee Trust 14

(b)

to take possession of, or secure against interference, any book, account, record or other document that appear to be the book, account, record or other document the production of which was so required.

(4)

Any person who —

(a)

fails to comply with subsection (1); or

(b)

obstructs the Managing Director or any person named therein referred to in subsection (3), is guilty of an offence.

Part

Contributions to Trust

Read on from Part

Part

Withdrawal of Contributions

Read on from Part

Part

Offences, Penalties and Proceedings

Read on from Part

Part

General

Read on from Part