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Brunei
Your quick guide on talent and labor compliance norms in Brunei
(The data below is for reference only. You may refer to the official government websites or contact us for updates.)
Book a DemoTalent Landscape Analysis
Brunei is a developed industrialized nation with wealth generated from petroleum and natural gas fields. The country ranks second in the human development index among Southeast Asian countries, after Singapore.
Major economic Cities
Bandar Seri Begawan, Kuala Belait, Seria, Tutong
Skills in demand
Programmer or Software Engineers, Information Technology (IT) Specialists, Data Scientists/ Data Analysts / Data Engineers. Computer Science – Cybersecurity, Digital Forensics, Blockchain

Salary Data
The average salary in Brunei are mentioned below:
Employing in Brunei
Employments are highly concentrated in the service sector, focusing on wholesale and retail trade. Get to know more about employment in Brunei.
Public and Provincial Holidays
Leave Information
Employment contracts are mandatory in Brunei and are written in English.
The usual probationary period followed in Brunei is from 1 – 90 days.
It is not mandatory to provide 13th-month pay in Brunei.
Employers in Brunei may provide the following benefits to their employees:
An employee must be paid at least once a month. All salaries other than overtime payment must be paid within 7 days after the end of the salary period.
No minimum wage is followed in Brunei.
For working on Sunday or a rest day at the employer's request: - If the employee works up to half a day, the payment is the basic salary for a full working day. - If the employee works more than half a day, the payment is the basic salary for two full working days. For working on Sunday or a rest day at the employee's request: - Payment is half-day basic salary for work up to half the normal working hours of one day. - If the employee works beyond the normal daily working hours on a rest day, the payment is 1.5 times the basic hourly pay. Overtime pay calculations differ based on the type of employment: - For monthly rate pay: Hourly rate of overtime pay = (12 x employee’s monthly basic rate of salary) / (52 weeks x 44 hours) - For daily rate pay: Hourly rate of overtime pay = (Daily pay at the basic salary) / (Working hours per day) - For piece rate pay: Hourly rate of overtime pay = (Hourly basic rate of pay * 1.5 * no. of hours overtime worked) Salary for overtime must be disbursed within 14 days after the end of the salary period.
| Type of Tax | Tax contribution% |
|
Supplemental Contributory Pension Scheme (SCP) |
3.5% |
|
Employees Trust Fund (TAP) ( for local employees) |
5.0% |
| Total cost on Employer | 8.5% |
| Type of Tax | Tax contribution% |
|
Supplemental Contributory Pension Scheme (SCP) |
3.5% |
|
State-managed provident fund (Tabung Amanah Perkerja (TAP)) |
5.0% |
| Total cost of employee | 8.5% |
Brunei does not impose income tax on individual persons.
There is no VAT in Brunei Darussalam.
Termination of the contract may transpire upon completion or expiry of the employment agreement, through mutual agreement, or in the event of a breach of contract.
The notice period for employees on probation and permanent employees is between one to four weeks.
In the event of employer termination, the employee is entitled to receive the total due salary. If the employee resigns, those who serve the notice period receive all salary due on the last day, while those not giving notice and serving the notice period must receive all salary due within 7 days after their last day.
A foreign worker license or Lesen Pekeria Asing (LPA) is needed to employ foreign workers.
Employee Contract 
Employment contracts are mandatory in Brunei and are written in English.
The usual probationary period followed in Brunei is from 1 – 90 days.
It is not mandatory to provide 13th-month pay in Brunei.
Employers in Brunei may provide the following benefits to their employees:
Leave Policy 
Public and Provincial Holidays
Leave Information
Payroll 
An employee must be paid at least once a month. All salaries other than overtime payment must be paid within 7 days after the end of the salary period.
No minimum wage is followed in Brunei.
For working on Sunday or a rest day at the employer's request: - If the employee works up to half a day, the payment is the basic salary for a full working day. - If the employee works more than half a day, the payment is the basic salary for two full working days. For working on Sunday or a rest day at the employee's request: - Payment is half-day basic salary for work up to half the normal working hours of one day. - If the employee works beyond the normal daily working hours on a rest day, the payment is 1.5 times the basic hourly pay. Overtime pay calculations differ based on the type of employment: - For monthly rate pay: Hourly rate of overtime pay = (12 x employee’s monthly basic rate of salary) / (52 weeks x 44 hours) - For daily rate pay: Hourly rate of overtime pay = (Daily pay at the basic salary) / (Working hours per day) - For piece rate pay: Hourly rate of overtime pay = (Hourly basic rate of pay * 1.5 * no. of hours overtime worked) Salary for overtime must be disbursed within 14 days after the end of the salary period.
Taxes 
| Type of Tax | Tax contribution% |
|
Supplemental Contributory Pension Scheme (SCP) |
3.5% |
|
Employees Trust Fund (TAP) ( for local employees) |
5.0% |
| Total cost on Employer | 8.5% |
| Type of Tax | Tax contribution% |
|
Supplemental Contributory Pension Scheme (SCP) |
3.5% |
|
State-managed provident fund (Tabung Amanah Perkerja (TAP)) |
5.0% |
| Total cost of employee | 8.5% |
Brunei does not impose income tax on individual persons.
There is no VAT in Brunei Darussalam.
Offboarding & Termination 
Termination of the contract may transpire upon completion or expiry of the employment agreement, through mutual agreement, or in the event of a breach of contract.
The notice period for employees on probation and permanent employees is between one to four weeks.
In the event of employer termination, the employee is entitled to receive the total due salary. If the employee resigns, those who serve the notice period receive all salary due on the last day, while those not giving notice and serving the notice period must receive all salary due within 7 days after their last day.
Visa and Immigration 
A foreign worker license or Lesen Pekeria Asing (LPA) is needed to employ foreign workers.
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