Employee Trust Act Formerly Known as Tabung Amanah Pekerja Act · 2026 Revised Edition · Part · General
38. Regulations and rules
Official textFrom Attorney General's Chambers, unchanged
The Minister may, after consultation with the Board and with the approval of His Majesty the Sultan and Yang Di-Pertuan, make regulations —
to provide for the manner of payment and collections of contributions and any matter incidental thereto, including by electronics or other means;
to provide for the disposal of amounts which are unclaimed, unpaid or otherwise remain in the Trust;
to provide for the classification of any employment, not being employment under a contract of service or apprenticeship, as an employment in respect of which contributions are payable under the provisions of this Act;
to provide that where an employee is employed in a specified employment, a person specified as the principal employer is deemed to be his employer for the purposes of this Act notwithstanding that the principal employer is not the immediate employer of the employee;
to require such person as His Majesty the Sultan and Yang
Di-Pertuan may specify who derives income from any trade, business, profession or vocation, or from any other source or sources as His Majesty the Sultan and Yang Di-Pertuan may prescribe, to contribute to the Trust in respect of such income in such a manner and at such rate as may be prescribed by His Majesty the Sultan and
Yang Di-Pertuan;
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to provide for member to apply, assign or withdraw all or part of the contributions and dividend standing to their credit in the
Trust for the purchase of immovable property or to repay any loan taken to finance or re-finance the purchase of immovable property including the payment of costs, fees or other incidental expenses incurred for the purchase of an immovable property or for obtaining any loan to finance or re-finance such purchase or in connection with withdrawals of any money from the Trust;
to prescribe rates of contributions for the purposes of this
Act;
generally for giving effect to the objects and purposes of this Act and for the due administration thereof.
The Board may, in addition to the other duties imposed and powers conferred upon it under this Act, make rules —
Board
“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act;
to provide for —
the return of contributions under this Act, or any part of such contributions, paid in error; and
the payment of contributions under this Act, or of any part of such contributions, omitted to be paid in error;
to provide for the keeping of books, accounts or records by employers;
to provide for the registration with the Board of employers and employees;
to provide for the appointment of medical boards for the purpose of determining whether a member is physically or mentally incapacitated;
to prescribe the procedure for the withdrawal of amounts from the Trust;
to prescribe the evidence to be produced and the person, officer or authority to whom the evidence is to be produced for the purposes of section 17;
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to prescribe the procedure to be followed when contributions are paid into the Trust;
to provide, in case where an employee is employed concurrently by two or more employers, the extent of the obligation of those employers as to payment of contributions under this Act;
to prescribe the form and period of any notice to be given by an employee to his employer under section 7;
to prescribe the procedure to be followed when any voluntary contribution is paid to the Trust;
to prescribe the returns to be made and the forms and registers to be used in the carrying out of the provisions of this Act;
(ja)
to prescribe fees;
to prescribe anything which under this Act may be prescribed by the Board; and
generally for giving effect to the objects and purposes of this Act and for the due administration thereof.
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;
contract
Defined · s 2“contract” means any contract, whether written or oral, and whether expressed or implied;
employee
Defined · s 2“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
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;
member
Defined · s 2“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;