Payroll
/
Brunei
Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
BND $ (Brunei Dollar)
Employer contributions
5% employer TAP + 3.5% SCP
Minimum wage
No statutory minimum wage
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Bandar Seri Begawan
Timezone
BNT (GMT+8)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~BND 2,713 total
/month
For a gross salary of
BND 2,500 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
5% employer TAP + 3.5% SCP
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll - TAP/SCP by last day - work permit renewals - no income tax withholding needed
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
+
A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~BND 2,713 total
Example gross salary
BND 2,500 gross/month
~BND 2,500 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~BND 213 TAP+SCP
Employer contributions on that salary
Employer contributions
5% employer TAP + 3.5% SCP
Employee contributions
5% employee TAP + income tax (if applicable)
Total cost above gross
~5% above gross (TAP)
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~BND 1,500
Per month
Bandar Seri Begawan
BND 1,500 - 5,000
~25%
Seria
BND 1,200 - 4,000
~10%
Monthly gross. National average salary per year:
~BND 18,000
Minimum wage
No statutory minimum wage
Paid:
No statutory minimum
Extra pay
Annual Bonus
Discretionary; government-linked companies: 1.5-3 months
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
0% (no income tax for employment income for residents); corporate tax applies to companies
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly TAP/SCP by last day of month
Social security payments
Not applicable (no individual income tax)
Income tax
Not applicable
Employee tax certificate
Not applicable
Not applicable
Annual return
Not required (no individual income tax)
Late payment penalties
Late TAP: BND 5,000 fine per employee; late work permit: fines + deportation
Who collects what
Labour Department Brunei
Employment Order enforcement
TAP Board
Provident fund (TAP)
Immigration Department
Work permit administration
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Annual Leave
7-15 days (per Employment Order 2009)
Public holidays
~17 public holidays
Sick leave
Sick Leave
14 days/year employer paid (hospital: 60 days)
Maternity leave
9 weeks (63 days) maternity
Full pay from employer
The contracts you can use, and what ending an employment relationship costs.
Permanent
Permanent Employment Contract
Fixed term
Fixed-Term Contract
Independent contractor
Service Contract
Collective agreements
No general CBA
Ending employment
Severance Gratuity
How it is calculated
Per Employment Order 2009
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Work Permit Quota and Local Hiring Requirements
Risk Level: HIGH
Brunei requires employers to meet local (Bruneian) hiring quotas before obtaining work permits for foreign workers. The quota varies by sector. Non-compliant employers face permit application rejections.
TAP/SCP Contribution Deadline Non-Compliance
Risk Level: MEDIUM
TAP and SCP contributions must be remitted by the last day of each calendar month. Late remittance triggers BND 5,000 fine per employee.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
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FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.