---
name: bn-payroll-social
description: "Source-cited draft: payroll & social contributions for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bn-payroll-social"
  jurisdiction: "BN"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Brunei Payroll & Social Contributions

## 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/)_

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> **General reference only.** This document does not constitute tax, legal, or
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> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bn-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bn-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.