Employment Cost Calculator for Brunei Darussalam
Calculate your complete hiring costs for Brunei Darussalam employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Werkgevers Belastingbijdragen
| Belastingtype | Tarief | Basis |
|---|---|---|
| Employees' Trust Fund (TAP) | 5% | Bruto salaris van de werknemer |
| Aanvullende Bijdragende Pensioenregeling (SCP) | 3,5% | Bruto salaris van de werknemer (min. BND 17,50, max. BND 98) |
| Vennootschapsbelasting | 18,5% | Netto winst uit Brunei |
Indienen & Naleving
- Betaal TAP- en SCP-bijdragen maandelijks vóór de 15e van de volgende maand via het platform van TAP.
- Registreer bij het Registry of Companies and Business Names (ROCBN).
- Meld werknemers aan voor TAP- en SCP-regelingen bij indiensttreding.
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.
