Employee Trust Act Formerly Known as Tabung Amanah Pekerja Act · 2026 Revised Edition · Part · Contributions to Trust
7. Rate of contributions
Official textFrom Attorney General's Chambers, unchanged
Subject to any regulations made under section 38, every employer of an employee shall pay to the Trust monthly in respect of each employee contributions at the appropriate rates as shall be prescribed by the regulations under section 38, except that the Board may, in its discretion and on such terms and conditions as it may impose, authorise an employer or a class or classes of employers to pay those contributions at other intervals not exceeding 6 months.
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;
Notwithstanding the provisions of any written law or any contract to the contrary, an employer shall be entitled to recover from the monthly wages of an employee the amount recoverable from the employee.
contract
“contract” means any contract, whether written or oral, and whether expressed or implied;
Where any employer who has recovered any amount from the monthly wages of an employee in accordance with subsection (2) fails to pay the contributions to the Trust within such time as may be prescribed, he is guilty of an offence and liable on conviction to a fine not exceeding $10,000, imprisonment for a term not exceeding 5 years or both.
wages
“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.
Without prejudice to subsections (1) and (2) —
an employee may at any time contribute voluntarily to the
Trust a sum additional to that prescribed by regulations under section 38(1) as payable by the employee;
an employee may pay contributions in excess of the appropriate rate by —
deduction by his employer from his monthly wages by giving to his employer written notice to that effect, and if he desires to cease to have such excess monthly contributions deducted from his wages he shall give written notice to his employer to that effect; or
paying directly to the Trust in such manner as may be approved by the Board; or
an employer may at any time pay to the Trust contributions in respect of any of his employees at a rate in excess of the appropriate rate prescribed by regulations under section 38(1).
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Notwithstanding any contract to the contrary, an employer shall not be entitled to recover in any way from an employee in respect of contributions payable under this Act any sum in excess of that permitted to be recovered under subsection (2) together with any sum contributed voluntarily by the employee under subsection (4) and any employer who recovers or attempts to recover any greater sum is guilty of an offence.
employee
“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
The portion of any contribution recoverable from the wages of any employee in accordance with subsections (2) and (4) shall be recovered by the employer from the wages in respect of which the contribution is payable at the time of payment of those wages and not otherwise:
Provided that, subject to such conditions as may be prescribed by the
Board, where an employer has by error not occasioned by that employer’s negligence, omitted to recover from the wages paid to an employee any amount or part of any amount that he would otherwise have been entitled to recover at the time of payment of the wages, the amount or part thereof may be recovered from the wages payable by the employer to the employee not later than 6 months from the date of the payment of the wages in respect of which the amount or part thereof was omitted to be recovered.
Board
“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act;
Notwithstanding subsection (6), where wages are payable at intervals of less than one month, the employer may deduct from that employee’s wages at the time of each payment.
In the event of the death of an employee, no contributions shall be due under this section by or on behalf of such employee in respect of the month during which such death occurs:
Provided that where any such contribution has been received it shall be carried to the Trust in accordance with section 14.
All employees and every employer of such employees are liable to pay monthly contributions at the rates respectively prescribed by regulations under section 38(1).
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;
wages
Defined · s 2“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.
Part
Withdrawal of Contributions
Part
Offences, Penalties and Proceedings
Part