National Retirement Scheme Act · 2024 Revised Edition · Part · Preliminary
6. Power to assess contributions based on information available
Official textFrom Attorney General's Chambers, unchanged
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
National Retirement Scheme
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.
Board
“Board” means the Tabung Amanah Pekerja Board established by section 3 of the Tabung Amanah Pekerja Board Act;
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;
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;
Part 2
Part
Withdrawal of Contributions
Part
Contributions by Permanent Residents Holding Foreign Citizenship
Part
Administrator Nominees
Part
Offences, Penalties and Proceedings
Part