National Retirement Scheme Act · 2024 Revised Edition · Part 2
12. Recovery by employer of employee’s contributions
Official textFrom Attorney General's Chambers, unchanged
Subject to this section, the employer shall be entitled to recover from the employee the amount of any contribution payable on behalf of the employee.
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 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;
The amount of any contribution payable by the employer on behalf of the employee shall, notwithstanding any written law or any contract to the contrary, be so recoverable by means of deductions from the wages of the employee due from the employer to the employee and not otherwise.
employee
“employee” means any person below the minimum retirement age being — (a) a citizen of Brunei Darussalam; or (b) 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 Di-Pertuan may, by order published in the Gazette, prescribe but does not include any person or class of persons — (i) specified in Schedule 1; or (ii) 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;
No deductions of any contribution shall be made —
except at the time wages are paid to the employee; and
other than the contribution in respect of the wages which are then being paid.
Subject to such conditions as may be prescribed by the Board, where an employer has, by error not occasioned by the employer’s negligence omitted to deduct any contribution or part of any contribution payable by him on behalf of the employee, such contribution or part thereof may be deducted from the wages payable by such employee not later than 6 months from the date of payment of the wages in respect of which contribution or part thereof was omitted to be deducted.
Board
“Board” means the Tabung Amanah Pekerja Board established by section 3 of the Tabung Amanah Pekerja Board Act;
National Retirement Scheme
Scheme
“Scheme” means the National Retirement Scheme established and maintained under section 8;
Any employer who contravenes subsection (2) or (3) is guilty of an offence.
Terms defined in s 2
Board
Defined · s 2“Board” means the Tabung Amanah Pekerja Board established by section 3 of the Tabung Amanah Pekerja Board Act;
contract
Defined · s 2“contract” means any contract, whether written or oral and whether it is expressed or implied;
employee
Defined · s 2“employee” means any person below the minimum retirement age being — (a) a citizen of Brunei Darussalam; or (b) 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 Di-Pertuan may, by order published in the Gazette, prescribe but does not include any person or class of persons — (i) specified in Schedule 1; or (ii) 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
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 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;
Scheme
Defined · s 2“Scheme” means the National Retirement Scheme established and maintained under section 8;
wages
Defined · s 2“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 — (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 service; (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
Contributions by Permanent Residents Holding Foreign Citizenship
Part
Administrator Nominees
Part
Offences, Penalties and Proceedings
Part