Hire in BruneiEmploy in Brunei with ease.
Currency
Brunei Dollar (BND)
Languages
Brunei Malay
Payroll Frequency
Monthly
GDP per Capita
$42,939
Employer Tax
8.5%
Labor Law
Employment in Brunei
Employment is highly concentrated in the service industry, mainly wholesale and retail trade.
Employee Contract
In Brunei, employment contracts are mandatory and written in English.
Probation
Typical trial periods in Brunei range from 1 to 90 days.
Employee Vacation
| Leave type | period | mandatory |
| Annual leave/paid leave | 7 days | Yes |
| sick leave | 60 days | Yes |
| maternity leave | 9 weeks | Yes |
Bonus
13 salary
is not mandatory in Brunei.
Employee Benefits
Maternity Benefits
Pension Plan
TAP (Brunei Provident Fund Plan)
Tax
Employer Payroll Taxes:
| tax type | tax contribution |
| Supplementary Contribution Pension Plan (SCP) | 3.5% |
| Employee Trust Fund (TAP) (for local employees) | 5% |
| total cost to employer | 8.5% |
Employee Payroll Taxes:
| tax type | Tax contribution% |
| Supplementary Contribution Pension Plan (SCP) | 3.5% |
| State-managed Provident Fund (Tabung Amanah Perkerja (TAP)) | 5% |
| total employee costs | 8.5% |
Employee Income Tax
Brunei does not impose income tax on individuals.
VAT
There is no VAT in Brunei Darussalam.
Resignation and Termination
The contract may be terminated in the following circumstances:
- When the employment contract is completed or expires
- Both parties have reached an agreement to terminate
- A breach of contract has occurred
Notice Period
The notice period for probationary and permanent employees is one to four weeks.
Severance Pay
If an employer fires an employee, he is entitled to the full amount of wages due him.
If an employee resigns, there are two situations:
- Persons who have completed their notice period – must pay all wages due on the last day of employment.
- The person has not given notice and is within the notice period - all wages due must be paid within 7 days of the employee's last day.
Easy to start,
intuitive to use
