Use this skill whenever asked to calculate, review, or advise on Indonesian payroll — PPh 21 (income tax withholding), BPJS Kesehatan (health insurance), BPJS Ketenagakerjaan (JHT, JP, JKK, JKM employment social security), biaya jabatan, or PTKP thresholds. Trigger on phrases like "PPh 21", "PPh Pasal 21", "pajak penghasilan", "BPJS", "gaji Indonesia", "payroll Indonesia", "potong pajak karyawan", "TER PPh 21", "PTKP", or any Indonesia employment income tax / social security request. ALWAYS read this skill before touching any Indonesia payroll or PPh 21 work.
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Use this skill whenever asked to calculate, review, or advise on Indonesian payroll — PPh 21 (income tax withholding), BPJS Kesehatan (health insurance), BPJS Ketenagakerjaan (JHT, JP, JKK, JKM employment social security), biaya jabatan, or PTKP thresholds. Trigger on phrases like "PPh 21", "PPh Pasal 21", "pajak penghasilan", "BPJS", "gaji Indonesia", "payroll Indonesia", "potong pajak karyawan", "TER PPh 21", "PTKP", or any Indonesia employment income tax / social security request. ALWAYS read this skill before touching any Indonesia payroll or PPh 21 work.
Indonesia Payroll — PPh 21 & BPJS Contributions Skill v1.1
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
2025 changes summary (v1.1 refresh): PPh 21 monthly withholding continues under the TER system (PP 58/2023, PMK 168/2023 — Categories A/B/C by PTKP, year-end reconciliation under Article 17 brackets). From , Indonesian-citizen employees use their ; foreign-national employees keep the 15-digit NPWP. From , all PPh 21 filings — monthly and the annual slips — flow through (the legacy DJP Online e-Bupot 21/26 desktop app is being retired). See for the Coretax workflow.
Tax is computed on Penghasilan Kena Pajak (PKP) — taxable income after deductions and PTKP.
These brackets are from UU HPP No. 7/2021, effective from 1 January 2022 onward. They are permanent and unchanged through 2025/2026.
Annual PKP (IDR)
Rate
Max tax in bracket
0 – 60,000,000
5%
3,000,000
60,000,001 – 250,000,000
15%
28,500,000
250,000,001 – 500,000,000
25%
62,500,000
500,000,001 – 5,000,000,000
30%
1,350,000,000
Over 5,000,000,000
35%
—
Note: The steevenz/id-payroll-calculator and KejawenLab/PPH21 repos use the older pre-HPP brackets (first bracket 0–50M, no 35% bracket). The brackets above reflect the current law.
No-NPWP surcharge: Employees without an NPWP (tax ID number) are subject to an additional 20% surcharge on the calculated PPh 21 liability (per steevenz/id-payroll-calculatorPph21.php).
When salary exceeds the wage ceiling, contributions are calculated on the ceiling amount, not actual salary. Example: for salary IDR 15,000,000, employer JP = 2% × 10,547,400 = IDR 210,948; employee JP = 1% × 10,547,400 = IDR 105,474.
Source: steevenz/id-payroll-calculator → PayrollCalculator.php (cap logic at 7000000 in repo, now updated to IDR 10,547,400 per BPJS Ketenagakerjaan 2025 regulation).
6c — JKK (Jaminan Kecelakaan Kerja / Work Accident Insurance)
Paid entirely by the employer. Rate depends on the company's industry risk grade:
6e — JKP (Jaminan Kehilangan Pekerjaan / Job Loss Insurance)
Component
Rate
Paid by
Contribution
0.46%
Government + reallocation from JKK/JKM surplus
JKP was introduced by PP 37/2021 (effective February 2022). The 0.46% is funded jointly: 0.22% from employer contribution reallocated from JKK/JKM, 0.14% from government, and 0.10% from reallocation of BPJS Ketenagakerjaan surplus. No additional payroll deduction for employer or employee. This program is listed for completeness but does not change the payroll calculation.
Section 7 — Summary of all payroll contributions
Program
Employer
Employee
Total
BPJS Kesehatan
4.00%
1.00%
5.00%
JHT
3.70%
2.00%
5.70%
JP (capped at IDR 10,547,400)
2.00%
1.00%
3.00%
JKK (varies by risk grade)
0.24%–1.74%
—
0.24%–1.74%
JKM
0.30%
—
0.30%
Total (using JKK grade 2)
10.54%
4.00%
14.54%
Section 8 — TER (Tarif Efektif Rata-rata / Average Effective Rate)
Since 1 January 2024, monthly PPh 21 withholding for permanent employees uses the TER scheme (PP 58/2023, PMK 168/2023) instead of the old cumulative method.
How TER works:
Months January–November: PPh 21 = Gross Monthly Income × TER rate
December (or final month of employment): recalculate full-year liability using progressive brackets (Section 2), then subtract all TER withheld in months 1–11
TER category assignment
TER Category
PTKP Status
A
TK/0, TK/1, K/0
B
TK/2, TK/3, K/1, K/2
C
K/3
TER Category A — selected rates (common salary ranges)
Monthly gross income (IDR)
TER rate
0 – 5,400,000
0%
5,400,001 – 5,650,000
0.25%
5,650,001 – 5,950,000
0.50%
5,950,001 – 6,300,000
0.75%
6,300,001 – 6,750,000
1.00%
6,750,001 – 7,500,000
1.25%
7,500,001 – 8,550,000
1.50%
8,550,001 – 9,650,000
1.75%
9,650,001 – 10,050,000
2.00%
10,050,001 – 10,350,000
2.25%
10,350,001 – 10,700,000
2.50%
10,700,001 – 11,050,000
3.00%
11,050,001 – 11,600,000
3.50%
11,600,001 – 12,500,000
4.00%
12,500,001 – 13,750,000
5.00%
13,750,001 – 15,100,000
6.00%
15,100,001 – 16,950,000
7.00%
16,950,001 – 19,750,000
8.00%
19,750,001 – 24,150,000
9.00%
24,150,001 – 26,450,000
10.00%
26,450,001 – 28,000,000
11.00%
28,000,001 – 30,050,000
12.00%
30,050,001 – 32,400,000
13.00%
32,400,001 – 35,400,000
14.00%
35,400,001 – 39,100,000
15.00%
39,100,001 – 43,850,000
16.00%
43,850,001 – 47,800,000
17.00%
47,800,001 – 51,400,000
18.00%
51,400,001 – 56,300,000
19.00%
56,300,001 – 62,200,000
20.00%
62,200,001 – 68,600,000
21.00%
68,600,001 – 77,500,000
22.00%
77,500,001 – 89,000,000
23.00%
89,000,001 – 103,000,000
24.00%
103,000,001 – 125,000,000
25.00%
125,000,001 – 157,000,000
26.00%
157,000,001 – 206,000,000
27.00%
206,000,001 – 337,000,000
28.00%
337,000,001 – 454,000,000
29.00%
454,000,001 – 550,000,000
30.00%
550,000,001 – 695,000,000
31.00%
695,000,001 – 910,000,000
32.00%
910,000,001 – 1,400,000,000
33.00%
Over 1,400,000,000
34.00%
TER Category B — selected rates (common salary ranges)
Monthly gross income (IDR)
TER rate
0 – 6,200,000
0%
6,200,001 – 6,500,000
0.25%
6,500,001 – 6,850,000
0.50%
6,850,001 – 7,300,000
0.75%
7,300,001 – 9,200,000
1.00%
9,200,001 – 10,750,000
1.50%
10,750,001 – 11,250,000
2.00%
11,250,001 – 11,600,000
2.50%
11,600,001 – 12,600,000
3.00%
12,600,001 – 13,600,000
4.00%
13,600,001 – 14,950,000
5.00%
14,950,001 – 16,400,000
6.00%
16,400,001 – 18,450,000
7.00%
18,450,001 – 21,850,000
8.00%
21,850,001 – 26,000,000
9.00%
26,000,001 – 27,700,000
10.00%
Over 27,700,000
11%–34% (see PP 58/2023 Annex)
TER Category C — selected rates (common salary ranges)
Monthly gross income (IDR)
TER rate
0 – 6,600,000
0%
6,600,001 – 6,950,000
0.25%
6,950,001 – 7,350,000
0.50%
7,350,001 – 7,800,000
0.75%
7,800,001 – 8,850,000
1.00%
8,850,001 – 9,800,000
1.25%
9,800,001 – 10,950,000
1.50%
10,950,001 – 11,200,000
1.75%
11,200,001 – 12,050,000
2.00%
12,050,001 – 12,950,000
3.00%
12,950,001 – 14,150,000
4.00%
14,150,001 – 15,550,000
5.00%
15,550,001 – 17,050,000
6.00%
17,050,001 – 19,500,000
7.00%
19,500,001 – 22,700,000
8.00%
22,700,001 – 26,600,000
9.00%
26,600,001 – 28,100,000
10.00%
Over 28,100,000
11%–34% (see PP 58/2023 Annex)
TER Harian (Daily Rate) — for non-permanent employees
Step 1: Gross annual income (gaji + tunjangan tetap + overtime + bonus + THR)
Step 2: − Biaya jabatan (5%, max IDR 6,000,000/year)
Step 3: − Iuran pensiun (employee JP contribution, if applicable)
Step 4: = Penghasilan Neto (net income)
Step 5: − PTKP (based on marital/dependent status)
Step 6: = PKP (Penghasilan Kena Pajak / taxable income)
Step 7: Apply progressive brackets (Section 2) → PPh 21 terutang (annual liability)
Step 8: − TER amounts withheld Jan–Nov
Step 9: = PPh 21 for December (or refund if negative)
Section 10 — Worked example: monthly payroll calculation
Scenario: Permanent employee (pegawai tetap), single with no dependents (TK/0), has NPWP. Monthly base salary IDR 10,000,000. Company risk grade 2 (low). No overtime, no bonuses this month.
A — Monthly gross earnings
Component
Amount (IDR)
Base salary (gaji pokok)
10,000,000
Fixed allowances (tunjangan tetap)
0
Monthly gross
10,000,000
B — Employer BPJS contributions (company cost, not deducted from employee)
Program
Rate
Amount (IDR)
BPJS Kesehatan
4.00% × 10,000,000
400,000
JHT
3.70% × 10,000,000
370,000
JP
2.00% × 10,000,000
200,000
JKK (grade 2)
0.54% × 10,000,000
54,000
JKM
0.30% × 10,000,000
30,000
Total employer cost
1,054,000
C — Employee deductions (withheld from salary)
Program
Rate
Amount (IDR)
BPJS Kesehatan
1.00% × 10,000,000
100,000
JHT
2.00% × 10,000,000
200,000
JP
1.00% × 10,000,000
100,000
Total employee BPJS
400,000
D — Monthly PPh 21 withholding (TER method, Jan–Nov)
Status TK/0 → TER Category A. Monthly gross = IDR 10,000,000.
From TER Category A table: IDR 9,650,001 – 10,050,000 → rate = 2.00%
OpenAccountants — open-source accounting skills for AIThis is not tax advice. All outputs must be reviewed by a qualified professional before filing.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. Reviewed by pending depends_on: - foundation. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).
