Section 2
Interpretation
of Employee Trust Act ( Formerly Known as Tabung Amanah Pekerja Act )
In this Act, unless the context otherwise requires —
“approved scheme” means a scheme established or approved by the
Minister under section 15B;
“Board” means the Tabung Amanah Pekerja Board established under section 3 of the Tabung Amanah Pekerja Board Act (Chapter 246);
“cash grant” means a cash grant made by the Government under any approved scheme for the purpose of section 16;
“contract” means any contract, whether written or oral, and whether expressed or implied;
“employee” means any person being a citizen or permanent resident of Brunei Darussalam, who is employed under a contract of service or apprenticeship or other agreement to work for an employer:
Provided that the Minister may, with the approval of
His Majesty the Sultan and Yang Di-Pertuan, by an order signified in the Gazette, declare any person or class of person not to be an employee for the purposes of this Act;
Employee Trust 8
“employer” means the person with whom an employee has entered into a contract of service or apprenticeship, and includes —
(a)
any person, company, association or body of persons, whether or not statutory or incorporated by whom an employee is employed;
(b)
the owners of any vessel on which an employee is employed;
(c)
any manager, agent or person responsible for the payment of wages to an employee on behalf of an employer;
(d)
any foreign mission in Brunei Darussalam;
(e)
the Government in respect of such categories, classes or descriptions of officers or employees of such Government as may from time to time be declared by the Minister, with the approval of
His Majesty the Sultan and Yang Di-Pertuan, by notification published in the Gazette, to be employees for the purposes of this
Act:
Provided that no such officer or employee employed by or on behalf of the Government shall be personally liable for anything done or omitted to be done by him as an officer or employee of such Government in good faith;
“Fund” means the Tabung Amanah Pekerja Fund established under section 11 of the Tabung Amanah Pekerja Board Act (Chapter 246);
“inspector” means an inspector appointed under section 5(1);
“interest in land” means any interest in land recognised as such by law, and includes an estate in land;
“land” includes land, freehold or leasehold, or of whatever tenure, whether or not held apart from the surface, and buildings or parts thereof (whether completed or otherwise and whether divided horizontally, vertically or in any other manner), and tenements and hereditaments, corporeal or incorporeal;
“local authority” includes a Municipal Board appointed under section 3(2) of the Municipal Boards Act (Chapter 57);
Employee Trust
B.L.R.O. 1/2026 9
“member” means a member of the Trust to whose credit any amount is standing in the Trust, or for whom any account in the Trust is maintained for any purposes of this Act;
“Minister” means the Minister responsible for finance;
“ordinary account” means an ordinary account maintained under section 15;
“Trust” means the Employee Trust established under section 6(1);
“wages” means the remuneration in money payable to an employee for work done in respect of his employment whether agreed to be paid monthly, weekly, daily or otherwise by the employer under his contract of service, apprenticeship or agreement or otherwise, but does not include —
(a)
the value of any house accommodation or the supply of any food, fuel, light or water or medical attendance, or of any amenity or services;
(b)
any contribution paid by the employer on his own account to any pension fund or provident fund;
(c)
any travelling allowance or the value of any travelling concession;
(d)
any sum payable to the employee to defray special expenses entailed on him by the nature of his employment;
(e)
any gratuity payable on discharge or retirement;
(f)
service charge;
(g)
overtime benefit;
(h)
retrenchment, lay-off or termination benefits; or
(i)
such other remuneration or payment as the Minister may, by notification published in the Gazette, specify.