4 February 2026
Tabung Amanah Pekerja (TAP) has prosecuted IS Montessori Playhouse for failing to pay employee contributions under TAP law.
The owner of IS Montessori Playhouse pleaded guilty to failing to make payments for the TAP Scheme and SCP Scheme as stipulated under Chapter 23 of the Employee Trust Act (Cap. 167) and Chapter 26 of the Supplemental Contributory Pensions Trust Act (Cap. 276) for its employees within the prescribed period.
As a result, the Bandar Seri Begawan Magistrate’s Court imposed a fine of B$1,600.00 on the company and ordered payment of B$10,393.71 to TAP. Failure to make payment will result in a levy warrant being issued against the company.
TAP reminds all employers that under Chapter 23 of the Employee Trust Act (Cap. 167), Chapter 26 of the Supplemental Contributory Pensions Trust Act (Cap. 276), and Chapter 31 of the National Retirement Scheme Act (Cap. 273), employers convicted of offences may be fined up to B$3,000.00 for the first offence and up to B$10,000.00 for the second and subsequent offences.
To ensure the welfare of TAP members is always protected, employers are reminded to make contributions before the 15th of the following month to avoid late payment penalties, including dividend loss charges and service fees.
Employees with complaints related to enforcement matters such as non-registration or non-payment of contributions are advised to contact TAP’s Enforcement Unit via hotline 730 2929 or email enforcement@tap.com.bn. Complaints can also be lodged at any TAP branch, through the Call Centre at 272 2929 during working hours, or via the e-Amanah online service portal at www.tap.com.bn.