Module: PYID | Molga: 46 | Currency: IDR | Region: APAC
Field | Detail |
Statutory | BPJS Kesehatan + BPJS Ketenagakerjaan (JHT/JP/JKK/JKm), PPh 21 TER |
Tax | PPh 21 TER (Tarif Efektif Rata-rata) Average Rate Method |
Key Feature | BPJS Ketenagakerjaan & PPh 21 TER |
Pay Frequency | Monthly |
Banks | BCA, Bank Mandiri, BRI, BNI |
Indonesia-Specific Configuration
BPJS Configuration
- BPJS Kesehatan (JKN): 1% EE + 4% ER on wages up to IDR 12M/month ceiling
- BPJS Ketenagakerjaan programs:
- JHT (Jaminan Hari Tua/Pension Savings): 2% EE + 3.7% ER
- JP (Jaminan Pensiun): 1% EE + 2% ER (wages up to IDR 10.04M)
- JKK (Jaminan Kecelakaan Kerja): 0.24-1.74% ER (risk-based)
- JKm (Jaminan Kematian): 0.3% ER
PPh 21 TER Method (2024)
- New TER (Tarif Efektif Rata-rata) method mandatory from Jan 2024
- Monthly average rate applied to gross income
- Annual true-up in December payroll
- Three rate categories: TER A (PTKP TK/0), TER B (PTKP K/0), TER C (PTKP K/3)
Chapter 5.5: Indonesian Statutory
- PPh 21 withholding: monthly via DJP Online (e-SPT)
- BPJS Kesehatan declaration: monthly via BPJS portal
- BPJS Ketenagakerjaan: monthly via SIPP Online
- THR (Tunjangan Hari Raya): mandatory Eid bonus (1 month salary for 12+ months service)
- Annual Form 1721-A1: employee withholding tax certificate
- UMK (Upah Minimum Kota): configure minimum wage by city/province