Source-cited draft: payroll & social contributions for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide 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/
Who must contribute
Brunei citizens and permanent residents in employment; foreign workers are generally excludedTabung 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 EconomyTabung Amanah Pekerja Act (Cap. 167) — https://www.tap.com.bn/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Brunei computations in the OpenAccountants Tax Library.