Employee Trust Act Formerly Known as Tabung Amanah Pekerja Act · 2026 Revised Edition · Part · Contributions to Trust
10. Payment of service charge on contributions in arrears
Official textFrom Attorney General's Chambers, unchanged
Where the amount of the contributions which an employer is liable to pay under this Act in respect of any month is not paid within such period as may be prescribed, the employer is liable to pay service charge on such amount for every day such amount remains unpaid commencing from the 16th day of the month succeeding the month in respect of which the amount is payable and the service charge shall be calculated at such rate as may be determined by the Board.
employer
“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;
The Board may in any case in which it thinks fit waive the payment of the whole or part of, or remit in whole or in part, any service charge due or paid under subsection (1).
Board
“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act;
Refund of contributions paid in error [S 10/2024]
Terms defined in s 2
Board
Defined · s 2“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act;
employer
Defined · s 2“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;
Part
Withdrawal of Contributions
Part
Offences, Penalties and Proceedings
Part