--- title: "Brunei" id: "11828" type: "global-payroll" slug: "brunei" published_at: "2025-08-05T07:29:23+00:00" modified_at: "2026-10-06T12:23:43+00:00" url: "https://topsourceworldwide.com/global-payroll/brunei/" markdown_url: "https://topsourceworldwide.com/global-payroll/brunei.md" taxonomy_continent: - "Asia" --- # Payroll Services in Brunei Fully managed payroll in Brunei: SPK pension contributions for citizens and permanent residents, salaries paid within the legal deadlines and minimum wage checks for the covered sectors, with a named specialist a phone call away. [Get in touch](https://topsourceworldwide.com/contact-us/) TopSource rated 5/5 by our customers - - - - - [Read reviews](#testimonials) ## What payroll in Brunei actually involves Brunei has no personal income tax, so payroll centres on the National Retirement Scheme (SPK), paid for citizens and permanent residents, and on the Employment Order 2009, which sets when salaries are paid, working hours, overtime and leave. A minimum wage applies in designated sectors. ### No income tax on salaries Brunei does not tax personal income, so payroll withholds no income tax. The main statutory deduction is the employee’s SPK contribution. ### SPK from 8.5% to 10.5% Citizens and permanent residents pay 8.5% of basic salary into SPK. Employers pay 8.5% to 10.5% depending on salary, at least BND 57.50 a month, with no ceiling. ### Foreign staff are outside SPK SPK covers citizens and permanent residents under 60. Foreign employees are not enrolled, so their payroll carries no SPK contributions. ### A BND 500 minimum wage A minimum wage of BND 500 a month, or BND 2.62 an hour for part-time staff, covers banking, finance, ICT and, since April 2025, nine more sub-industries, for local and foreign workers. ### Salaries within seven days Salary periods cannot exceed a month. Salaries must be paid within seven days of the end of the period, and overtime within 14 days. ## Our Partners Globally ## Calculate Your Employee Costs in Brunei Enter a gross annual basic salary to see the employer cost of a citizen or permanent resident in Brunei in 2026: SPK contributions at 8.5% for salaries above BND 2,800 a month. Lower salaries carry 9.5% or 10.5%, and foreign employees carry no SPK contributions. ##### Employment Cost Calculator *Indicative figures only and not definitive legal advice. Local regulations change frequently. [Consult an expert](/contact-us/) ##### Brunei Annually Monthly | | British Pound | Brunei | | --- | --- | --- | | Base Salary (per month) | | | | Employer Contributions | | | | Total Cost (Annual) | | | | Total Cost (Monthly) | | | Employer of Record services in [Learn more](#) Payroll Outsourcing in [Learn more](#) ## Know your Brunei hiring costs before you commit Tell us the role and the salary. We’ll send back the full employer cost in Brunei, SPK contributions included, within one business day. [Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/) > “Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.” Director of Research Operations, > “Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.” Chief Human Resources Officer, > “TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.” Senior Manager, Human Resources , ## Employer Costs in Brunei Explained Employing a citizen or permanent resident in Brunei costs 8.5% to 10.5% on top of basic salary in SPK contributions, with no ceiling and no income tax to withhold. The rate falls as salary rises: 10.5% up to BND 1,500 a month, 9.5% up to BND 2,800 and 8.5% above that. Foreign employees carry no SPK contributions. Here’s the breakdown. #### SPK contributions for citizens and permanent residents The National Retirement Scheme (Skim Persaraan Kebangsaan, SPK) replaced TAP and SCP contributions for most employees from July 2023. Employers must register every employee who is a citizen or permanent resident and under 60, including part-time, temporary and probationary staff. The employee contributes 8.5% of basic salary. The employer contributes by salary band: a flat BND 57.50 up to BND 500 a month, 10.5% from BND 500.01 to 1,500 (at least BND 57.50), 9.5% from BND 1,500.01 to 2,800 and 8.5% above that. There is no longer a ceiling: contributions apply to the full basic salary, while overtime and allowances such as housing and medical allowances are excluded. Contributions are paid to TAP through its e-Amanah portal by the 15th of the following month, and late payment carries dividend loss and service charges. Citizens draw a lifetime annuity from age 60. #### Paying salaries under the Employment Order The Employment Order 2009 limits salary periods to one month. Salaries must be paid within seven days of the end of each period and overtime within 14 days, and final pay is due when the contract ends. Deductions are limited to those the Order allows, such as for absence or advances, and cannot exceed 50% of the salary for the period. A minimum wage of BND 500 a month, or BND 2.62 an hour for part-time staff, has applied since July 2023 in banking, finance and ICT, and since April 2025 also in insurance and other financial services, private healthcare with registered doctors and dentists, private higher education, architecture and engineering consultancies, licensed travel agencies and security firms, and tourist accommodation. It covers local and foreign workers alike. #### Working hours, overtime and public holidays Normal hours are limited to eight a day and 44 a week, or nine a day where the week is five days or fewer. Work beyond contractual hours is overtime, paid at least 1.5 times the hourly basic rate, which for monthly-paid staff is 12 times monthly basic salary divided by 52 times 44 hours. Overtime is capped at 72 hours a month, and a working day cannot exceed 12 hours including overtime. Employees get one rest day a week and 11 paid public holidays a year, including National Day on 23 February and the Sultan’s birthday on 15 July. A public holiday that falls on a rest day moves to the next working day, and an employee who works on a public holiday is paid an extra day’s salary. #### What a Brunei employee actually costs For a citizen or permanent resident on BND 3,000 a month, the employer pays BND 255.00 a month in SPK contributions: BND 39,060 a year, 8.5% on top of salary. At BND 2,500 a month the rate is 9.5%, or BND 237.50, and at BND 1,200 it is 10.5%, or BND 126.00. The employee’s 8.5% is deducted from pay, and no income tax is withheld. For a foreign employee no SPK contributions apply, so the statutory employer cost is the salary itself. Immigration and work pass costs for foreign staff sit outside payroll. #### Leave, notice and termination After three months of service employees are entitled to 7 days of paid annual leave for the first 12 months, rising by one day for each further year with the same employer to a maximum of 14. After six months they are entitled to 14 days of paid sick leave a year, or up to 60 days including those 14 when hospitalisation is needed. Female citizens and permanent residents are entitled to 105 days of maternity leave: two weeks before the birth and 13 weeks after. Unless the contract sets a different period, the minimum notice is one day in the first 26 weeks, one week up to two years, two weeks up to five years and four weeks after that. Either side can end the contract without notice by paying salary for the notice period, and unused annual leave is paid when the employer ends the contract for reasons other than misconduct. ## Payroll contributions and costs in Brunei, 2026 | Item | Employer | Employee | Applies to | | --- | --- | --- | --- | | SPK, salary up to BND 500 | BND 57.50 a month | 8.5% | Citizens and permanent residents under 60 | | SPK, BND 500.01 to 1,500 | 10.5% (min. BND 57.50) | 8.5% | Basic salary, no ceiling | | SPK, BND 1,500.01 to 2,800 | 9.5% | 8.5% | Basic salary, no ceiling | | SPK, above BND 2,800 | 8.5% | 8.5% | Basic salary, no ceiling | | Foreign employees | — | — | Not covered by SPK | | Income tax | — | — | No personal income tax | | Minimum wage | BND 500 a month | — | Designated sectors; BND 2.62 an hour part-time | ### Employer cost of monthly salaries in Brunei, 2026 | Monthly salary | Employer SPK per month | Annual cost, citizen or PR | Annual cost, foreign employee | | --- | --- | --- | --- | | BND 3,000 | BND 255.00 | BND 39,060 | BND 36,000 | | BND 5,000 | BND 425.00 | BND 65,100 | BND 60,000 | | BND 10,000 | BND 850.00 | BND 130,200 | BND 120,000 | ### Employment rules in Brunei at a glance | Rule | Statutory minimum | | --- | --- | | Salary payment | Within 7 days of the end of the salary period; overtime within 14 days | | Working hours | 8 a day and 44 a week (9 a day on a week of five days or fewer) | | Overtime | At least 1.5 times the hourly basic rate; up to 72 hours a month | | Annual leave | 7 days for the first year of service, rising by 1 day a year to 14 | | Sick leave | 14 days a year, or 60 with hospitalisation, after 6 months | | Maternity leave | 105 days for citizens and permanent residents | | Notice | 1 day to 4 weeks, by length of service | SPK contributions are on basic salary only and have no ceiling. The cost table uses the 8.5% employer rate that applies above BND 2,800 a month; annual cost is 12 months’ salary plus employer SPK. Immigration and work pass costs for foreign staff are not included. These are TopSource calculations from the verified rates. Rates and rules shown were verified on 5 October 2026 against TAP’s SPK contribution rules, the Employment Order 2009, Department of Labour guidance, the minimum wage orders as announced and published tax sources. This page is general information, not tax or legal advice. [Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/) ## How our Brunei payroll service works 1. Map your setup We confirm your employer registration with TAP, which employees are citizens or permanent residents and therefore SPK members, whether your sector is covered by the minimum wage, and the pay, hours and leave terms in your contracts. 2. Migrate or onboard New citizen and permanent resident hires are registered for SPK from their first month. Year-to-date pay, contributions and leave balances are carried across so nothing is lost at the changeover. 3. Run and review Each period you receive a payroll report for approval before anything is paid: gross to net per employee, SPK contributions by band and overtime, with variances explained. Nothing is paid until you approve it. 4. File and pay We pay salaries within the seven-day deadline and overtime within 14 days, and submit and pay SPK contributions through e-Amanah by the 15th of the following month. 5. Stay current The minimum wage is being extended sector by sector and SPK is still bedding in. We apply each change as it takes effect and re-verify the figures on this page. ## Why Choose TopSource as Your Payroll Provider in Brunei TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option. We don’t hide fees or sneak price increases. We run payroll in Brunei in-house and file under your own TAP registration rather than a bureau’s, so the same team that submits your SPK contributions answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, contributions and fees, and one live Portico view of Brunei beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified. [Global Payroll](https://topsourceworldwide.com/global-payroll/) [Get Started](https://topsourceworldwide.com/contact-us/) ## Other services Accelerating your growth in Brunei and beyond #### TopSource goes far beyond payroll, acting as your end-to-end partner in global workforce management. From Employer of Record (EOR) services and seamless entity setup to localized accountancy and fractional HR support, we cover every aspect of international employment. ### Global Employer of Record (EOR) services With our Global EOR services, you can hire talent in any country without establishing a legal entity. We handle employment contracts, payroll, benefits, and compliance on your behalf, enabling fast, risk-free global expansion. ### Actionable HR Advisory On demand access to our fractional and regional HR professionals who understand local laws, cultures, and best practices. Bespoke talent intelligence including salary, business and talent market benchmarking. ### Global entity management Our global entity management team helps you establish and maintain your corporate entities worldwide. We ensure full compliance with local laws and regulations, streamline administrative processes, and minimize risk — so you can focus on growing your business. ### Accounting We offer comprehensive accounting solutions tailored to meet your international needs. From bookkeeping and financial reporting to tax filings and audits, our services help you maintain transparency, accuracy, and compliance in every jurisdiction. ## Meet our experts for Brunei Whether you’re entering the market or scaling operations, our specialists provide the insight and guidance you need to succeed in one of the world’s most dynamic and regulated employment landscapes. With TopSource, you’re backed by real experts, every step of the way. [Our People](https://topsourceworldwide.com/our-people/) ## Beyond a payroll service **A globalization accelerator** A payroll platform for your employees is just the beginning. We are constantly evaluating your entire organisation to identify compliance issues and ways to accelerate your global growth. - [Payroll platform](#) - [Audit](#) - [Intelligence](#) - [Advisory](#) ##### Payroll platform ###### Global payroll simplified Your intuitive hub for paying global teams. Simple, powerful, and designed to scale with you — no complexity, just clarity. ##### Audit ###### Eliminate barriers to growth Avoid compliance issues across your global workforce and uncover opportunities to improve profitability. On a quarterly basis we’ll help you audit your global talent strategy to ensure it aligns with your business goals. ##### Intelligence ###### Build a data-driven talent strategy Grow confidently and profitably with access to the latest TopSource insights & data on hiring markets, salary benchmarking & benefits. ##### Advisory ###### Expert guidance that turns complexity into clarity. Whether you’re managing a global acquisition or entering a new market, you get clear guidance to navigate complex decisions, avoid delays, and accelerate your global expansion. ## Brunei payroll FAQs ### Is there income tax on salaries in Brunei? No. Brunei does not impose personal income tax, so employers withhold no income tax from salaries. The main statutory deduction is the employee’s 8.5% SPK contribution for citizens and permanent residents. ### What are employer SPK contributions in Brunei? Employers pay BND 57.50 a month on salaries up to BND 500, 10.5% from BND 500.01 to 1,500 (at least BND 57.50), 9.5% from BND 1,500.01 to 2,800 and 8.5% above that, on the full basic salary with no ceiling. Employees pay 8.5%. ### Do foreign employees contribute to SPK? No. SPK covers employees who are citizens or permanent residents of Brunei and under 60. Foreign employees are not enrolled, so neither they nor their employer pay SPK contributions. ### When are SPK contributions due? Employers pay each month’s contributions to TAP, through the e-Amanah portal, by the 15th of the following month. Late payment makes the employer liable for dividend loss and service charges. ### What is the minimum wage in Brunei? BND 500 a month for full-time staff, or BND 2.62 an hour for part-time staff, in designated sectors: banking, finance and ICT since July 2023 and nine more sub-industries since April 2025, including insurance, private healthcare, private higher education, travel agencies, security firms and tourist accommodation. ### How do you pay employees in Brunei? Salary periods can be no longer than a month, and salaries must be paid within seven days of the end of each period, with overtime paid within 14 days. Payroll deducts the employee’s SPK contribution where it applies, and no income tax is withheld. ### What are the working hours and overtime rules in Brunei? Normal hours are up to eight a day and 44 a week. Overtime is paid at least 1.5 times the hourly basic rate, is capped at 72 hours a month and cannot take a working day beyond 12 hours. ### How much annual leave and sick leave do employees get in Brunei? After three months of service employees get 7 days of paid annual leave for the first year, rising by one day a year to 14. After six months they get 14 days of paid sick leave a year, or up to 60 with hospitalisation. ### How much maternity leave is there in Brunei? Female employees who are citizens or permanent residents are entitled to 105 days of maternity leave: two weeks before the birth and 13 weeks after. ### Can a foreign company run payroll in Brunei without an entity? Running payroll in Brunei normally requires a local entity, such as a Brunei company or a registered branch, to register as an employer with TAP. Without one, the usual route is an Employer of Record. TopSource can run payroll for your Brunei entity or employ your team through our Employer of Record service. [Couldn’t find what you were looking for?](/contact-us/) ## Looking at other markets too? We help organizations employ and pay teams in 164 countries. 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krone](https://topsourceworldwide.com/global-payroll/norway/) [Oman Capital: Muscat Currency: Rial](https://topsourceworldwide.com/global-payroll/oman/) [Pakistan Capital: Islamabad Currency: Pakistani Rupee](https://topsourceworldwide.com/global-payroll/pakistan/) [Panama Capital: Panama City Currency: Balboa (PAB) and United States dollar (USD)](https://topsourceworldwide.com/global-payroll/panama/) [Papua New Guinea Capital: Port Moresby Currency: Papua New Guinean Kina](https://topsourceworldwide.com/global-payroll/papua-new-guinea/) [Paraguay Capital: Asunción Currency: Paraguayan guaraní](https://topsourceworldwide.com/global-payroll/paraguay/) [Peru Capital: Lima Currency: Peruvian sol](https://topsourceworldwide.com/global-payroll/peru/) [Philippines Capital: Manila Currency: Peso](https://topsourceworldwide.com/global-payroll/philippines/) [Portugal Capital: Lisbon Currency: Euro](https://topsourceworldwide.com/global-payroll/portugal/) [Puerto Rico Capital: San Juan Currency: United States dollar](https://topsourceworldwide.com/global-payroll/puerto-rico/) [Qatar Capital: Doha Currency: Riyal](https://topsourceworldwide.com/global-payroll/qatar/) [Romania Capital: Bucharest Currency: Romanian Leu](https://topsourceworldwide.com/global-payroll/romania/) [Rwanda Capital: Kigali Currency: Rwandan franc](https://topsourceworldwide.com/global-payroll/rwanda/) [Saint Kitts & Nevis Capital: Basseterre Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-kitts-nevis/) [Saint Lucia Capital: Castries Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-lucia/) [Saint Maarten Capital: Philipsburg Currency: Caribbean guilder (Cg)](https://topsourceworldwide.com/global-payroll/st-maarten/) [Saint Vincent & the Grenadines Capital: Kingstown Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-vincent-the-grenadines/) [Saipan Capital: Capitol Hill Currency: U.S. Dollar](https://topsourceworldwide.com/global-payroll/saipan/) [San Marino Capital: City of San Marino Currency: Euro](https://topsourceworldwide.com/global-payroll/san-marino/) [Saudi Arabia Capital: Riyadh Currency: Riyal](https://topsourceworldwide.com/global-payroll/saudi-arabia/) [Senegal Capital: Dakar Currency: West African CFA franc](https://topsourceworldwide.com/global-payroll/senegal/) [Serbia Capital: Belgrade Currency: Serbian dinar](https://topsourceworldwide.com/global-payroll/serbia/) [Seychelles Capital: Victoria Currency: Seychellois Rupee](https://topsourceworldwide.com/global-payroll/seychelles/) [Slovakia Capital: Bratislava Currency: Euro](https://topsourceworldwide.com/global-payroll/slovakia/) [Slovenia Capital: Ljubljana Currency: Euro](https://topsourceworldwide.com/global-payroll/slovenia/) [Solomon Island Capital: Honiara Currency: Solomon Islands Dollar](https://topsourceworldwide.com/global-payroll/solomon-island/) [South Korea Capital: Seoul Currency: Won](https://topsourceworldwide.com/global-payroll/south-korea/) [South Sudan Capital: Juba Currency: South Sudanese Pound](https://topsourceworldwide.com/global-payroll/south-sudan/) [Sri Lanka Capital: Colombo Currency: Sri Lankan Rupee](https://topsourceworldwide.com/global-payroll/sri-lanka/) [Sudan Capital: Khartoum Currency: Sudanese Pound](https://topsourceworldwide.com/global-payroll/sudan/) [Sweden Capital: Stockholm Currency: Swedish krona](https://topsourceworldwide.com/global-payroll/sweden/) [Taiwan Capital: Taipei Currency: Dollar](https://topsourceworldwide.com/global-payroll/taiwan/) [Thailand Capital: Bangkok Currency: Thai Baht](https://topsourceworldwide.com/global-payroll/thailand/) [Trinidad & Tobago Capital: Port of Spain Currency: Trinidad and Tobago dollar](https://topsourceworldwide.com/global-payroll/trinidad-tobago/) [Tunisia Capital: Tunis Currency: Tunisian Dinar](https://topsourceworldwide.com/global-payroll/tunisia/) [Uganda Capital: Kampala Currency: Ugandan Shilling](https://topsourceworldwide.com/global-payroll/uganda/) [US Virgin Island Capital: Charlotte Amalie Currency: Dollar](https://topsourceworldwide.com/global-payroll/us-virgin-island/) [Venezuela Capital: Caracas Currency: Venezuelan bolívar](https://topsourceworldwide.com/global-payroll/venezuela/) [Zambia Capital: Lusaka Currency: Zambian Kwacha](https://topsourceworldwide.com/global-payroll/zambia/) [Zimbabwe Capital: Harare Currency: Zimbabwe Gold (ZiG)](https://topsourceworldwide.com/global-payroll/zimbabwe/) Load more