Act · 2024 Revised Edition · 7 parts
National Retirement Scheme Act
The retirement scheme and payments to employeesIn plain English
Not legal adviceThe National Retirement Scheme Act deals with retirement and sets up a national retirement scheme for employees. The Act applies to all employees and to members who hold an ordinary account or an SCP account. Part of the Act applies to every member who is a permanent resident holding a foreign citizenship. The Sultan may, by order, exempt any person or group of people from any or all of the Act.
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 National Retirement Scheme Act.
s 2Interpretation
In this Act, unless the context otherwise requires —
“administrator nominee” means any person who is of sound mind and above the age of 18 years and includes —
the member’s father, mother, spouse, children or siblings; or
a certified lawyer;
“Board” means the Tabung Amanah Pekerja Board established by section 3 of the Tabung Amanah Pekerja Board Act (Chapter 246);
“contract” means any contract, whether written or oral and whether it is expressed or implied;
“employee” means any person below the minimum retirement age being —
a citizen of Brunei Darussalam; or
a permanent resident, who is employed under a contract of service or apprenticeship or other agreement to work for an employer and includes the Minister,
Deputy Minister, Ambassador, High Commissioner, Consul-General,
Consul or such other person as His Majesty the Sultan and Yang
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Di-Pertuan may, by order published in the Gazette, prescribe but does not include any person or class of persons —
specified in Schedule 1; or
declared by the Minister, with the consent of
His Majesty the Sultan and Yang Di-Pertuan, by order published in the Gazette, not to be an employee for the purposes of this Act;
“employer” means the person with whom an employee has entered into a contract of service or apprenticeship and includes —
any person, company, association or body of persons, whether or not statutory or incorporated by whom an employee is employed;
the owners of any vessel on which an employee is employed;
any manager, agent or person responsible for the payment of wages to an employee on behalf of an employer;
any foreign mission in Brunei Darussalam;
the Government in respect of such categories, classes or descriptions of officers or employees of the Government as the
Minister may, with the consent of His Majesty the Sultan and Yang
Di-Pertuan, by order published in the Gazette, declare 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 the
Government in good faith;
“Fund” means the Tabung Amanah Pekerja Fund established by section 11 of the Tabung Amanah Pekerja Board Act (Chapter 246);
“inspector” means an inspector appointed under section 4;
“Managing Director” means the Managing Director appointed under section 5(3) of the Tabung Amanah Pekerja Board Act (Chapter 246);
“member” means any person who has contributed to the member account to whose credit any amount is standing in the account and includes —
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a self-employed person who has contributed voluntarily under section 15;
a self-employed person who has transferred his member account to the retirement account under section 17; and
any person who is or was a member in a SCP account;
“member account” means an account maintained under section 16(3);
“minimum retirement age” means the retirement age provided in section 4 of the Retirement Age Act (Chapter 270);
“Minister” means the Minister of Finance and Economy;
“ordinary account” means an account maintained under section 15 of the Employee Trust Act (Chapter 167);
“productivity” means the cumulative months of contributions in the retirement account;
“retirement account”
means an account maintained under section 16(4);
“Scheme” means the National Retirement Scheme established and maintained under section 8;
“SCP account” means an account maintained under section 17(1) of the Supplemental
Contributory
Pensions Trust Order, 2009
(S 58/2009);
“self-employed person” means any person below the minimum retirement age who, being a citizen of Brunei Darussalam or permanent resident and not being employed under a contract of service or apprenticeship, engages in any trade, vocation, profession or other activity in Brunei Darussalam for the purpose of gain;
“wages” means the remuneration in money due to an employee for work done in respect of his employment whether agreed to be paid monthly, weekly, daily or otherwise payable by the employer under his contract of service, apprenticeship or agreement or otherwise, but does not include —
the value of any house accommodation or the supply of any food, fuel, light or water or medical attendance, or of any amenity or service;
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any contribution paid by the employer on his own account to any pension fund or provident fund;
any travelling allowance or the value of any travelling concession;
any sum payable to the employee to defray special expenses entailed on him by the nature of his employment;
any gratuity payable on discharge or retirement;
service charge;
overtime benefit;
retrenchment, lay-off or termination benefits; or
such other remuneration or payment as the Minister may, by notification published in the Gazette, specify.
s 3Application
This Act applies to all employees and members in an ordinary account or a SCP account.
The Board may, with the consent 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.
In the course of an inspection, an inspector may at any reasonable time —
enter any premises or place where he has reasonable cause to believe that a person is employed therein;
examine, either alone or in the presence of any other person with respect to any matter 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;
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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;
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;
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
make copies of any book, document or other records required to be produced under paragraph (d) or (e) and take possession of such book, document or records when in his opinion —
the copying thereof cannot reasonably be performed without taking possession;
the book, document or records may be tampered with unless possession is taken; or
the book, document or records may be required as evidence in any proceedings for an offence under this
Act or in any proceedings for the recovery of any money due to the Scheme.
If any person —
wilfully delays an inspector in the exercise of any power under this section;
fails to —
comply with the requisition of an inspector in pursuance of this section; or
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produce any record, certificate, notice or document which he is required by or in pursuance of this section to produce; or
wilfully —
withholds any information as to who are the employees of any employer or as to who is the employer of any employee; or
conceals or prevents or attempts to conceal or prevent a person from appearing before or being examined by an inspector, that person is deemed to obstruct an inspector in the execution of his duties under this Act.
Any person who obstructs an inspector is guilty of an offence.
Without prejudice to section 4(2), an inspector may, in the course of an inspection, 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.
Such person shall be legally bound to answer the questions truthfully relating to such case put to him by the inspector, but may refuse to answer any question the answers to which would have a tendency to expose him to a criminal charge or to a penalty or forfeiture.
A statement made by any person under this section shall be read over to him and shall, after correction if necessary, be signed by him.
Any person who obstructs an inspector is guilty of an offence.
An inspector may assess any contribution which is due by any employer based on any information available if the employer —
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
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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.
The assessment made under subsection (1) shall be sufficient proof of the Board’s claim for the summary recovery of any contribution under section 41.
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 —
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;
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
to furnish the information or particulars in accordance with paragraph (a) and also to attend in accordance with paragraph (b).
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.
Whenever it appears to any court, in written information on oath, and after any enquiry it may think necessary, that there are reasonable grounds for suspecting that there are in 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 —
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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
to take possession of, or secure against interference, any book, account, record or other document that appears to be the book, account, record or other document the production of which was so required.
Any person who —
fails to comply with subsection (1); or
obstructs the Managing Director or any person named therein referred to in subsection (3), is guilty of an offence.
Part 2
Part
Withdrawal of Contributions
Part
Contributions by Permanent Residents Holding Foreign Citizenship
Part
Administrator Nominees
Part
Offences, Penalties and Proceedings
Part