Supplemental Contributory Pensions Trust Act · 2026 Revised Edition · Part · Contributions to Trust
10. Payment of contributions
Official textFrom Attorney General's Chambers, unchanged
Except where otherwise provided in this Act, the employer shall, in the first instance, be liable to pay both the contributions payable by himself and also, on behalf of and to the exclusion of the employee, the contributions payable by that employee; and for the purposes of this Act, contributions paid by an employer on behalf of an employee are deemed to be contributions by 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 who is 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 as may 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 the Government in good faith;
Contributions payable by the employer for himself and on behalf of the employee under subsection (1) shall be paid in respect of the first and subsequent month’s wages.
employee
“employee” means any person between the ages of 18 and 60 being a citizen of Brunei Darussalam or a permanent resident of who — (a) is employed under a contract of service or apprenticeship or other agreement to work for an employer; and (b) had not received any payment under section 20(1): 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 persons not to be an employee for purposes of this Act;
Notwithstanding section 12, where an employer fails to pay any contribution due within such period as may be prescribed, the employer shall in addition to such contribution be liable to pay the rate of dividend which would have accrued on such contribution if such contribution had been paid
Supplemental Contributory
Pensions Trust at the rate and in accordance with any manner and calculation determined by the Board.
Board
“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act;
Where the annual dividend for a particular year has not been declared by the Board, the annual dividend declared for the year preceding that year shall apply for the purpose of calculating annual dividend for that year.
annual dividend
“annual dividend” means the rate of dividend on SCP account balance of members declared annually by the Board under section 7(6);
Terms defined in s 2
annual dividend
Defined · s 2“annual dividend” means the rate of dividend on SCP account balance of members declared annually by the Board under section 7(6);
Board
Defined · s 2“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act;
employee
Defined · s 2“employee” means any person between the ages of 18 and 60 being a citizen of Brunei Darussalam or a permanent resident of who — (a) is employed under a contract of service or apprenticeship or other agreement to work for an employer; and (b) had not received any payment under section 20(1): 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 persons not to be an employee for 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 who is 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 as may 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 the 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; Supplemental Contributory Pensions Trust 10 (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.
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