Section 2

is employed under a contract of service or apprenticeship or other agreement to work for an employer; and

had not received any payment under section 20(1):

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 persons not to be an employee for purposes of this Act;

“employer” means the person with whom an employee has entered into a contract of service or apprenticeship, and includes —

any person, company, association or body of persons, whether or not statutory or incorporated, by whom an employee is employed;

the owners of any vessel on which an employee is employed;

any manager, agent or person who is responsible for the payment of wages to an employee on behalf of an employer;

any foreign mission in Brunei Darussalam;

the Government in respect of such categories, classes or descriptions of officers or employees as may 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 the Government in good faith;

“Fund” means the Tabung Amanah Pekerja Fund established under section 11 of the Tabung Amanah Pekerja Board Act

(Chapter 246);

Supplemental Contributory

Pensions Trust

B.L.R.O. 1/2026 9

“Hukum Syara’ ” means the laws of Islam according to the Shafi’ee, Hanafi, Maliki or Hanbali sect of Ahlis Sunnah

Waljamaah;

“inspector” means an inspector appointed under section 6(1);

“member” means a member of the Trust to whose credit any amount is standing in the Trust, and includes a self-employed person who contributes to the Trust voluntarily under section 9;

“Minister” means the Minister of Finance and Economy;

“SCP account” means an SCP account maintained under section 17(1);

“SCP account balance” means the sum of money standing to the credit in the SCP account of a member;

“SCP benefit” means the monthly SCP benefit payable to a member under section 21;

(Deleted);

“self-employed person” means any person between the ages of 18 and 60 years who, being a citizen of Brunei Darussalam or permanent resident and not being employed under a contract of service or apprenticeship, engages in any trade, vocation, profession or other activity in Brunei Darussalam for the purpose of gain;

“survivorship benefit” means the monthly survivorship benefit payable to a person under section 22;

“survivorship protection fund”

means the survivorship protection fund referred to in section 7(4);

“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 —

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;

Supplemental Contributory

Pensions Trust 10

any contribution paid by the employer on his own account to any pension fund or provident fund;

any travelling allowance or the value of any travelling concession;

any sum payable to the employee to defray special expenses entailed on him by the nature of his employment;

any gratuity payable on discharge or retirement;

service charge;

overtime benefit;

retrenchment, lay-off or termination benefits; or

such other remuneration or payment as the Minister may, by notification published in the Gazette, specify.

is 2 months or less in the aggregate for one year, such amount of bonus shall be disregarded in the computation of the wages of the employee;

exceeds 2 months in the aggregate for one year, only such amount of bonus as is in excess of 2 months shall be included in the computation of the wages of the employee.