Supplemental Contributory Pensions Trust Act · 2026 Revised Edition · Part · Contributions to Trust
8. Rate of contributions by employers, employees and Government
Official textFrom Attorney General's Chambers, unchanged
Subject to any regulations under section 39, and except as otherwise provided in this section, every employer of an employee shall pay to the Trust monthly in respect of each employee contributions at the rates set out in the Schedule.
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;
The Board may, in its discretion and on such terms and conditions, authorise an employer or a class of employers or member of the
Board
“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act;
Trust to pay the contributions under subsection (1) at other intervals not exceeding 6 months.
With respect to contributions under subsection (1) in respect of an employer, irrespective of an employee’s wage, the minimum monthly contribution from the employer shall be $57.50 of which $5 shall be paid to the survivorship protection fund.
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 any written law or any contract to the contrary, an employer shall be entitled to recover from the monthly wages of an employee the amount recoverable from the employee.
contract
“contract” means any contract, whether written or oral and whether expressed or implied; Supplemental Contributory Pensions Trust 8
Where any employer who has recovered any amount from the monthly wages of an employee in accordance with subsection (4) fails to pay the contributions to the Trust within such time as may be prescribed by the
wages
“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.
Board, he is guilty of an offence and liable on conviction to a fine not exceeding $10,000, imprisonment for a term not exceeding 5 years or both.
Every employee shall pay to the Trust monthly, in respect of himself, contributions at the rates set out in the Schedule.
The Board may, on such terms, authorise an employee or a class of employees to pay the contributions under subsection (6) at other intervals not exceeding 6 months.
Supplemental Contributory
Pensions Trust
Without prejudice to subsections (1) to (7) —
an employer may at any time pay to the Trust voluntary contributions in respect of his employees at a rate in excess of the contribution rate under subsection (1);
an employee may at any time contribute voluntarily to the
Trust a sum additional to the contribution under subsection (1);
an employee who desires to have the excess monthly contributions under paragraph (b) deducted from his monthly wages by his employer may give to his employer written notice to that effect, and thereafter, so long as he is employed by that employer, the employer shall make the deductions from his wages for each month until such time, not being less than 6 months from the giving of the previous notice, as he gives further written notice to his employer of his desire to cease to have the excess monthly contributions deducted from his wages, and the employer shall pay the amount of the excess deductions to the Trust in addition to the contributions under subsection (1).
Where wages are payable at intervals of less than one month, the employer may deduct from that employee’s wages at the time of each payment.
All voluntary contributions paid by or for any employee under subsection (8) shall be credited to the SCP account of the employee.
In the event of the death of an employee, no contributions shall be due under this section by or on behalf of the employee in respect of the month during which his death occurs.
Where any contribution referred to in subsection (11) has been received, it shall be carried to the Trust in accordance with section 16.
Terms defined in s 2
Board
Defined · s 2“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act;
contract
Defined · s 2“contract” means any contract, whether written or oral and whether expressed or implied; Supplemental Contributory Pensions Trust 8
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;
member
Defined · s 2“member” means a member of the Trust to whose credit any amount is standing in the Trust, and includes a self-employed person who contributes to the Trust voluntarily under section 9;
survivorship protection fund
Defined · s 2“survivorship protection fund” means the survivorship protection fund referred to in section 7(4);
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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Payments from Trust
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