Local employees who are:


Citizens and permanent residents of Brunei Darussalam, aged below 55 years (for TAP scheme) and 60 years (for SCP scheme) including; Directors receiving salary, permanent employees, part-time employees, contract employees, temporary employees and employees on probation.




Section 7(1)


Employers must pay the contributions of all employees according to the prescribed rates.                   


Section 8(1)


Employers are responsible to pay both the contributions liable to the employers and of the employees.


Section 8(3), Section 10(1) of employee trust act & rule 14 of employee trust rules and regulations


Employers are liable to pay the loss of dividends, service charge and automatic penalty charges resulting from late payments.


Section 23


It is an offence for employers who:


-  Provide false documentation, statements and declaration

- Fail to pay TAP contributions on the due date

- Obstruct TAP officers in the discharge of their functions

- Fail to comply with the Employee Trust Act and Employee Trust Rules and Regulations, 1999

- Fail to pay any outstanding dues to TAP



Section 26


If found guilty, employers will be liable to a fine not exceeding B$3,000.00 for the first offence, and not more than B$10,000.00 for the second and subsequent offences.


Section 7(3)


Any employer who has deducted its employees' contributions, but fails to pay to TAP, will be liable to a fine not exceeding B$10,000.00 or to imprisonment for a term not exceeding five years, or both.


Section 31(a)


All contributions payable under this Act may be recoverable summarily as a civil debt





Contribution rate


The prescribed contribution rate at the moment is 8.5% (wages of employee) and (8.5%) from the employer.

Note: 5% for TAP and 3.5% for SCP.

The total contribution from employees and employer must be rounded up to the next dollar.

Voluntary Contributions


Every employee or employer may, on top of the contribution opt to contribute more than the rate prescribed on voluntary basis. This is called excess contribution payment.


Contribution payment


Contribution must be paid monthly, and not later than the 15th day of the following month in which the payment was made by using the electronic TAP02/SCP02 form. 


Payment can be made using Internet Banking, Bank Transfer, Mobile Banking and Cheque Deposit Machine (payment by cheque must be crossed and made payable to 'Tabung Amanah Pekerja').


Employers shall be liable for charges incurred resulting from late payments, which will be calculated daily, monthly as well as yearly from the due date.