Supplemental Contributory Pensions Trust Act · 2026 Revised Edition · Part · General
39. Regulations and rules
Official textFrom Attorney General's Chambers, unchanged
The Minister may, after consultation with the Board and with the approval of His Majesty the Sultan and Yang Di-Pertuan, make regulations which are necessary or expedient for giving effect to or for carrying out the provisions of this Act and for the due administration thereof.
Supplemental Contributory
Pensions Trust 32
Without prejudice to the generality of subsection (1), the
Minister may make regulations —
to provide for the disposal of amounts which are unclaimed, unpaid or otherwise remaining in the Trust;
to specify and periodically revise the class of self-employed persons for the purposes of section 9;
to provide for rates, amounts and time period for contributions specified under this Act;
to determine annually the average wage applicable for the following financial year;
(Deleted by S 13/2024);
to refine the terms and operation of the SCP benefit and survivorship benefit;
[S 13/2024]
to prescribe anything required to be or which may be prescribed under this Act.
The Board may, in addition to the other duties imposed and powers conferred upon it by this Act, make rules —
Board
“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act;
to provide for the manner of payment and collection of contributions and any matters incidental thereto, including by electronic or other means;
to provide for —
the return of contributions under this Act or any part of such contributions paid in error; and
the payment of contributions under this Act, or of any part of such contributions omitted to be paid in error;
to provide for the keeping of books, accounts or records by employers;
Supplemental Contributory
Pensions Trust
to provide for the procedure for payments from the Trust;
to provide for the evidence to be produced and the person, officer or authority to whom the evidence is to be produced for the purposes of section 33;
to provide for the procedure to be followed when contributions are paid into the Trust;
to provide, in case where an employee is employed concurrently by two or more employers, the extent of the obligation of those employers as to payment of contributions under this Act;
to provide for the form and period of any notice to be given by an employee to his employer under section 8;
to provide for the returns to be made and the forms and registers to be used in the carrying out of the provisions of this Act;
to provide for the registration with the Board of employers, employees and self-employed persons;
to prescribe fees;
to prescribe any other thing required to be or which may be prescribed;
generally for giving effect to the objects and purposes of this Act and for the due administration thereof.
Supplemental Contributory
Pensions Trust 34
SCHEDULE [S 14/2024]
(section 8)
RATES OF CONTRIBUTIONS
Terms defined in s 2
average wage
Defined · s 2“average wage” means the average of wages applicable to an employee, as computed pursuant to the regulations made under section 39;
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;
SCP benefit
Defined · s 2“SCP benefit” means the monthly SCP benefit payable to a member under section 21; (Deleted);
survivorship benefit
Defined · s 2“survivorship benefit” means the monthly survivorship benefit payable to a person under section 22;