Employers' Responsibilities
No, Employers do not need to re-register their employees for SPK. Once the SPK is implemented, Employees will be automatically converted into SPK. However, for Employee who have chosen to defer their participation and are aged between 50 to 59, they will be automatically converted into SPK after they make their TAP 55 Years Old withdrawal.
TAP registration is mandatory for all eligible employees regardless of employment type, contract duration, or probationary status.
Eligible employees are as follows:
- Ministers and Deputy Ministers
- Ambassadors
- High Commissioners
- Consuls-General
- Consuls
- Former Government Pension Scheme (GPS)
- Directors
- Permanent Employees
- Temporary Employees
- Part-Time Employees
- Contract Employees
- Employees Under Probation
- Apprenticeship
- Paid internship
No. Employers are not required to register their Employees to SPK. Members from 50 – 59 years old are given options to join SPK immediately of defer conversion to SPK. If the Member join immediately to SPK, their TAP and SCP Accounts will automatically be converted to the new SPK Account. If the Member chose to defer joining SPK, their TAP and SCP Accounts will remain active until they withdraw their TAP55. Employers should refer to their Employees’ options to avoid wrong contribution being paid. This also will be reflected in e-Amanah when you want to pay your Employees’ contribution.
Employees who are citizens and permanent residents of Brunei Darussalam below the age of 60 years old are required to be registered and contributed to SPK.
Yes. Employees under the age of 60 currently receiving Government Pension Scheme and returning back to work in the public or private sector are required to be registered and contributed to SPK.
No, Employers do not need to register these Employees. Employees who have chosen to join SPK immediately will be automatically converted into SPK. Meanwhile, those who have not made any decision will remain in the TAP and SCP schemes.