Brunei

Brunei Darussalam balances oil‑funded wealth with a clear, rule‑based labour framework. There’s no personal income tax, but employers must navigate social‑security schemes, defined work‑hour limits, leave entitlements and structured termination protocols to stay compliant.
Contractor Management
Payroll
EOR
Contractor of Record
Currency
Brunei Dollar (BND)
Payroll Frequency
Monthly
Employer Taxes
10.5%

Overview

Population
~466,000
Language
Malay (English widely used)
Capital
Bandar Seri Begawan
Currency
Brunei Dollar (BND)
Country code
+673
Min wage
BND 500/month
Working hours
8 hours per day
Weekdays
Monday to Friday
Work hours per week
44 hours per week

Payroll

Salaried Employees
Time-Based Employees
13th Salary
  •  Not mandatory.
Avg employer tax

10.5%

Tax Breakdown

Social Security Contributions:

SPK (National Retirement Scheme for citizens & residents):

Employee
8.5% of basic salary
Employer
8.5%–10.5% of basic salary (flat BND 57.50 for salaries ≤ BND 500)

TAP scheme (for foreign nationals & non‑residents):

Employee
5% of basic salary
Employer
5% of basic salary

Income Tax:

For individuals
None

Corporate Tax:

Standard rate
18.5% (first BND 100,000 exempt for newly incorporated companies; SMEs with turnover ≤ BND 1 million fully exempt)

Consumption Tax:

VAT/sales tax
No
Excise duties on
Alcohol, tobacco, vehicles, petroleum

Withholding Tax on Non‑Residents:

Interest
2.5%
Royalties
10%
Technical fees
10%

VAT

VAT

None

Tax Calculation for Brunei
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Employer cost
Total monthly cost of employment
GBP 9,633
Gross monthly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
GBP 9,633
Gross yearly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

Onboarding Process

Onboarding in Brunei typically includes the following steps to ensure a smooth transition for new hires:

Employment Contract

Written (English or Malay) covering role, salary, hours, probation, notice, leave, benefits.

Registrations

Enrol with SPK and TAP; secure foreign‑worker quota and two‑year employment visa.

Payroll Setup

Withhold and remit SPK/TAP contributions monthly by the 14th of the following month.

Documents

Collect ID/passport, work permit, bank details, SPK/TAP membership numbers.

Orientation

Deliver workplace‑safety briefing and policy manuals.

Pre-boarding

Pre-boarding

Pre-boarding

Key Elements of an Employment Contract in Brunei
When drafting an employment contract for employees in Brunei, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days
  • After 6 months’ service: 14 days paid outpatient leave, up to 60 days including hospitalisation
  • Medical certificate required
Maternity leave
  • 9 weeks total (4 weeks before, 5 weeks after delivery)
  • 8 weeks paid, 1 week unpaid

Paternity leave
  • No statutory entitlement; some employers offer up to 3 days’ paid paternity leave
Annual Leave
  • 7 days after 3 months of service
  • +1 day per additional year, up to 14 days total
  • Pro‑rata for incomplete years
13 Public holidays in Brunei
1st
New Year’s Day
27th
Isra and Miʿrāj (Ascension of the Prophet
29th
Chinese New Year
23rd
National Day
24th
Public Holiday (in lieu of National Day)
2nd
Start of Ramadan (tentative)
3rd
Start of Ramadan (tentative)
18th
Nuzul Al-Qur’an (Revelation of the Qur’an)
31st
Eid al-Fitr (Hari Raya Aidilfitri, end of Ramadan)
1st
Eid al-Fitr (Hari Raya Aidilfitri, end of Ramadan)
2nd
Eid al-Fitr (Hari Raya Aidilfitri, end of Ramadan)
7th
Eid al-Adha (Feast of Sacrifice)
27th
Islamic New Year (1 Muharram)
28th
Islamic New Year (1 Muharram)
15th
Sultan’s Birthday
5th
Prophet Muhammad’s Birthday (Mawlid)
6th
Prophet Muhammad’s Birthday (Mawlid)
25th
Christmas Day

Termination Process

Notice (if not contract‑specified)

  • <26 weeks service: 1 day
  • ≥ 26 weeks to < 2 years: 1 week
  • ≥ 2 to < 5 years: 2 weeks
  • ≥ 5 years: 4 weeks

Either party may terminate immediately by paying in lieu of notice. Gross misconduct allows summary dismissal.

Severance

Only if stipulated in contract or agreement

Probation Period

  • Typically up to 3 months, extendable once by 90 days (max 6 months)
  • Must be detailed in the contract
  • Termination during probation follows contractual or minimum notice terms

Personal Details

Name, contact information, and role of the employee.

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with RemotePass

Brunei’s zero‑tax draw comes with layered social‑security and leave rules. RemotePass handles contracts, SPK/TAP filings, payroll and compliance so you can hire in Brunei at business speed—no local entity needed.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Brunei.

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Brunei

Brunei Darussalam balances oil‑funded wealth with a clear, rule‑based labour framework. There’s no personal income tax, but employers must navigate social‑security schemes, defined work‑hour limits, leave entitlements and structured termination protocols to stay compliant.
Contractor Management
Payroll
EOR
Contractor of Record
العملة
Brunei Dollar (BND)
تردد الرواتب
Monthly
ضرائب أصحاب العمل
10.5%

نظرة عامة

التركيبة السكانية
~466,000
اللغة
Malay (English widely used)
العاصمة
Bandar Seri Begawan
العملة
Brunei Dollar (BND)
رمز الاتصال الدولي
+673
الحد الأدنى للأجور
BND 500/month
ساعات العمل
8 hours per day
أيام الأسبوع
Monday to Friday
ساعات العمل اسبوعيا
44 hours per week

الرواتب

الموظفون برواتب ثابتة
الموظفون بنظام الأجر الزمني
13th Salary
  •  Not mandatory.
متوسط ​​ضريبة صاحب العمل

10.5%

تحصيل الضرائب

Social Security Contributions:

SPK (National Retirement Scheme for citizens & residents):

Employee
8.5% of basic salary
Employer
8.5%–10.5% of basic salary (flat BND 57.50 for salaries ≤ BND 500)

TAP scheme (for foreign nationals & non‑residents):

Employee
5% of basic salary
Employer
5% of basic salary

Income Tax:

For individuals
None

Corporate Tax:

Standard rate
18.5% (first BND 100,000 exempt for newly incorporated companies; SMEs with turnover ≤ BND 1 million fully exempt)

Consumption Tax:

VAT/sales tax
No
Excise duties on
Alcohol, tobacco, vehicles, petroleum

Withholding Tax on Non‑Residents:

Interest
2.5%
Royalties
10%
Technical fees
10%

ضريبة القيمة المضافة

ضريبة القيمة المضافة

None

حساب الضريبة في Brunei
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تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
GBP 9,633
إجمالي تكاليف الراتب الشهري
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
GBP 9,633
إجمالي تكاليف الرواتب السنوية
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في Brunei عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

Employment Contract

Written (English or Malay) covering role, salary, hours, probation, notice, leave, benefits.

Registrations

Enrol with SPK and TAP; secure foreign‑worker quota and two‑year employment visa.

Payroll Setup

Withhold and remit SPK/TAP contributions monthly by the 14th of the following month.

Documents

Collect ID/passport, work permit, bank details, SPK/TAP membership numbers.

Orientation

Deliver workplace‑safety briefing and policy manuals.

Pre-boarding

Pre-boarding

Pre-boarding

العناصر الأساسية في عقد العمل في Brunei
عند إعداد عقد عمل للموظفين في Brunei يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

الإجازات المرضية
  • After 6 months’ service: 14 days paid outpatient leave, up to 60 days including hospitalisation
  • Medical certificate required
إجازة الأمومة
  • 9 weeks total (4 weeks before, 5 weeks after delivery)
  • 8 weeks paid, 1 week unpaid

إجازة الأبوة
  • No statutory entitlement; some employers offer up to 3 days’ paid paternity leave
الإجازة السنوية
  • 7 days after 3 months of service
  • +1 day per additional year, up to 14 days total
  • Pro‑rata for incomplete years
13 عطلات رسمية في Brunei
1st
New Year’s Day
27th
Isra and Miʿrāj (Ascension of the Prophet
29th
Chinese New Year
23rd
National Day
24th
Public Holiday (in lieu of National Day)
2nd
Start of Ramadan (tentative)
3rd
Start of Ramadan (tentative)
18th
Nuzul Al-Qur’an (Revelation of the Qur’an)
31st
Eid al-Fitr (Hari Raya Aidilfitri, end of Ramadan)
1st
Eid al-Fitr (Hari Raya Aidilfitri, end of Ramadan)
2nd
Eid al-Fitr (Hari Raya Aidilfitri, end of Ramadan)
7th
Eid al-Adha (Feast of Sacrifice)
27th
Islamic New Year (1 Muharram)
28th
Islamic New Year (1 Muharram)
15th
Sultan’s Birthday
5th
Prophet Muhammad’s Birthday (Mawlid)
6th
Prophet Muhammad’s Birthday (Mawlid)
25th
Christmas Day

عملية إنهاء العقود

Notice (if not contract‑specified)

  • <26 weeks service: 1 day
  • ≥ 26 weeks to < 2 years: 1 week
  • ≥ 2 to < 5 years: 2 weeks
  • ≥ 5 years: 4 weeks

Either party may terminate immediately by paying in lieu of notice. Gross misconduct allows summary dismissal.

Severance

Only if stipulated in contract or agreement

Probation Period

  • Typically up to 3 months, extendable once by 90 days (max 6 months)
  • Must be detailed in the contract
  • Termination during probation follows contractual or minimum notice terms

Personal Details

Name, contact information, and role of the employee.

نمو سوق العمل عن بُعد _  

تحديات التوظيف عن بُعد في  _

تبسيط التوظيف عن بُعد في _ مع ريموت باس

نمِّ فريقك في Brunei
مع ريموت باس

Brunei’s zero‑tax draw comes with layered social‑security and leave rules. RemotePass handles contracts, SPK/TAP filings, payroll and compliance so you can hire in Brunei at business speed—no local entity needed.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك Brunei.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

تجربة مجانية لمدة 7 أيام

لا حاجة لبطاقة ائتمان

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