Image Source: Wikimedia Commons / Public Domain
1. Country Overview
Brunei is a high-income Sultanate in Southeast Asia characterized by high living standards, zero personal income tax, and strong energy infrastructure.
2. Geography
Located on the northern coast of the island of Borneo, surrounded by the Malaysian state of Sarawak and the South China Sea.
3. Culture & Languages
Islamic business culture with formal etiquette. Workweek standardly runs Monday to Thursday and Saturday (Friday and Sunday off).
4. History
Sovereign Sultanate with centuries of maritime heritage, independent since 1984.
5. Labour & Employment Law History
Regulated under the Employment Order 2009, setting baseline standards for working hours, contracts, and employment termination.
6. Currency, Capital & Key Facts
7. Employment Snapshot
Standard workweek is 44 hours. Written employment agreements are legally mandated for all employees.
8. Payroll & Tax
Zero personal income tax. Mandatory Employee Trust Fund (TAP) and Supplemental Contributory Pension (SCP) contributions apply to citizen employees (~8.5% employer, ~8.5% employee).
9. Benefits & Leave
Minimum 7 to 14 days of paid annual leave based on tenure, plus 11 paid official public holidays.
10. Contractors & Worker Classification
Contractors must maintain valid business name registrations with the Registry of Companies and Business Names (ROCBN).
11. Immigration & Work Permits
Foreign workers require an employment pass (Buruh pass) and visa approved by the Labour Department and Immigration Department.
12. Employer of Record (EOR) & PEO Capabilities
EOR services support remote knowledge workers with TAP/SCP administration and BND payroll distribution.
13. Matched Verified Providers for Brunei
Providers below are cross-referenced with EOR.one's global provider intelligence registry:
14. Related Global Expansion Services
15. Official Sources Reviewed
- Brunei Ministry of Labour & Employment / Official Gazette ↗ Government / Regulatory Authority · Accessed 2026-09-01
- International Labour Organization (ILO) — Brunei Country Profile ↗ International Organization · Accessed 2026-09-01
- The World Bank Group — Brunei Economic & Labour Market Data ↗ Global Development Institution · Accessed 2026-09-01
- National Statistical Authority & Tax Administration of Brunei ↗ Official Statistics / Tax Authority · Accessed 2026-09-01
16–18. Next Steps for Hiring in Brunei
Choose the appropriate route for your hiring requirements in Brunei: