Payroll Social in Brunei

Payroll & social contributions for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Brunei · tax year 2025 · changed 25 Jun 2026

Not yet approved

Built from the law

Use this skill in your AI.

Free in Claude, Cursor and Slack. Your AI follows it, with sources.

Add to your AI View on GitHub

Key figures: Brunei, 2025

Every figure is drawn from this skill and cited to its source.

PAYE income tax withholding

None — no payroll income tax is withheld because Brunei has no personal income taxIncome Tax Act (Cap. 35)

TAP (Tabung Amanah Pekerja) employer contribution

5% of the employee's gross wagesTabung Amanah Pekerja Act (Cap. 167) — https://tapcombn.odoo.com/faq-employers-contribution

TAP employee contribution

5% of the employee's gross wagesTabung Amanah Pekerja Act (Cap. 167) — https://www.agc.gov.bn/AGC%20Images/LOB/pdf/Chp.167.pdf

SCP (Supplemental Contributory Pension) employer contribution

3.5% of wagesSupplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure

SCP employee contribution

3.5% of wagesSupplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure

SCP minimum monthly contribution

BND 17.50Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure

SCP maximum monthly contribution per side

BND 98.00Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure

SCP contributory wage ceiling

BND 2,800 monthly wage cap used to calculate SCP (approx — confirm)Supplemental Contributory Pensions Order — https://flyzal.xyz/tap-scp-calculator-brunei-darussalam/

The full skill

TAP and SCP social-fund contributions

PAYE income tax withholding — None — no payroll income tax is withheld because Brunei has no personal income tax (Income Tax Act (Cap. 35))
TAP (Tabung Amanah Pekerja) employer contribution — 5% of the employee's gross wages % (Tabung Amanah Pekerja Act (Cap. 167) — https://tapcombn.odoo.com/faq-employers-contribution)
TAP employee contribution — 5% of the employee's gross wages % (Tabung Amanah Pekerja Act (Cap. 167) — https://www.agc.gov.bn/AGC%20Images/LOB/pdf/Chp.167.pdf)
SCP (Supplemental Contributory Pension) employer contribution — 3.5% of wages % (Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure)
SCP employee contribution — 3.5% of wages % (Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure)
SCP minimum monthly contribution — BND 17.50 BND (Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure)
SCP maximum monthly contribution per side — BND 98.00 BND (Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure)
SCP contributory wage ceiling — BND 2,800 monthly wage cap used to calculate SCP (approx — confirm) BND (Supplemental Contributory Pensions Order — https://flyzal.xyz/tap-scp-calculator-brunei-darussalam/)
Who must contribute — Brunei citizens and permanent residents in employment; foreign workers are generally excluded (Tabung Amanah Pekerja Act (Cap. 167) — https://www.agc.gov.bn/AGC%20Images/LOB/pdf/Chp.167.pdf)
TAP/SCP remittance deadline — Contributions remitted monthly to the Employees Trust Fund Board, by the deadline set by TAP (commonly by month-end / mid following month) (approx — confirm exact day) (Tabung Amanah Pekerja Act (Cap. 167) — https://www.tap.com.bn/)
Administering body — Employees Trust Fund Board (Lembaga Tabung Amanah Pekerja / TAP), under the Ministry of Finance and Economy (Tabung Amanah Pekerja Act (Cap. 167) — https://www.tap.com.bn/)

Work with us

Approval history

Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.

No historical approval records.

Issue history

No issues recorded.

More Brunei skills

Brunei Tax Income Tax in Brunei Company Formation in Brunei Tax Overview in Brunei

See all Brunei skills →

General reference, not advice on your facts. Check with a professional before you file or pay.

TAP and SCP social-fund contributions

PAYE income tax withholding — None — no payroll income tax is withheld because Brunei has no personal income tax (Income Tax Act (Cap. 35))

TAP (Tabung Amanah Pekerja) employer contribution — 5% of the employee's gross wages % (Tabung Amanah Pekerja Act (Cap. 167) — https://tapcombn.odoo.com/faq-employers-contribution)

TAP employee contribution — 5% of the employee's gross wages % (Tabung Amanah Pekerja Act (Cap. 167) — https://www.agc.gov.bn/AGC%20Images/LOB/pdf/Chp.167.pdf)

SCP (Supplemental Contributory Pension) employer contribution — 3.5% of wages % (Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure)

SCP employee contribution — 3.5% of wages % (Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure)

SCP minimum monthly contribution — BND 17.50 BND (Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure)

SCP maximum monthly contribution per side — BND 98.00 BND (Supplemental Contributory Pensions Order — https://tapcombn.odoo.com/spk-contribution-structure)

SCP contributory wage ceiling — BND 2,800 monthly wage cap used to calculate SCP (approx — confirm) BND (Supplemental Contributory Pensions Order — https://flyzal.xyz/tap-scp-calculator-brunei-darussalam/)

Who must contribute — Brunei citizens and permanent residents in employment; foreign workers are generally excluded (Tabung Amanah Pekerja Act (Cap. 167) — https://www.agc.gov.bn/AGC%20Images/LOB/pdf/Chp.167.pdf)

TAP/SCP remittance deadline — Contributions remitted monthly to the Employees Trust Fund Board, by the deadline set by TAP (commonly by month-end / mid following month) (approx — confirm exact day) (Tabung Amanah Pekerja Act (Cap. 167) — https://www.tap.com.bn/)

Administering body — Employees Trust Fund Board (Lembaga Tabung Amanah Pekerja / TAP), under the Ministry of Finance and Economy (Tabung Amanah Pekerja Act (Cap. 167) — https://www.tap.com.bn/)