Employment Cost Calculator for Brunei Darussalam
Calculate the total cost of employing someone in Brunei Darussalam, including taxes, benefits, and our management fee.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Employees' Trust Fund (TAP) | 5% | Employee's gross salary |
| Supplemental Contributory Pension (SCP) | 3.5% | Employee's gross salary (min BND 17.50, max BND 98) |
| Corporate Income Tax | 18.5% | Net profits derived from Brunei |
Filing & Compliance
- Remit TAP and SCP contributions monthly by the 15th of the following month via TAP's platform.
- Register with the Registry of Companies and Business Names (ROCBN).
- Enroll employees in TAP and SCP schemes upon hiring.
In Brunei Darussalam, employee tax deductions primarily revolve around contributions to social security and retirement funds, rather than direct income tax.
Employee Contributions
- Tabung Amanah Pekerja (TAP): Employees contribute a minimum of 5% of their basic salary to this mandatory retirement savings fund. Employers match this contribution.
- Supplemental Contributory Pension (SCP): Employees contribute 3.5% of their basic salary to this additional pension scheme. Employers also match this contribution.
Employer Contributions
- TAP: Employers contribute 5% of the employee's basic salary, matching the employee's contribution.
- SCP: Employers contribute 3.5% of the employee's basic salary, matching the employee's contribution.
No Personal Income Tax
Brunei Darussalam does not levy personal income tax on residents or non-residents. Therefore, there are no income tax deductions in the traditional sense. The focus is on social security contributions (TAP and SCP).
Other Deductions from Salary
Employers can also make other deductions from an employee's salary for items such as:
- Absence from work
- Damage to or loss of company property
- Meals provided by employer at employee's request
- Housing accommodation
- Amenities and services
- Loan repayments
- Overpayment adjustments
Additional Considerations for Foreign Workers
Expatriate workers should confirm their specific TAP and SCP obligations with the relevant authorities, as regulations may vary.
Corporate Income Tax (CIT)
While not an employee deduction, it's important to be aware of the corporate income tax rate, which is 18.5% in Brunei. The first BND 100,000 of assessable income is taxed at 18.5%, and the next BND 150,000 is taxed at half this rate (9.25%).
It's recommended to consult official government resources or a qualified tax advisor for the latest information, as regulations can change. The information provided here is current as of February 5, 2025.
