Key Facts
BPJS Ketenagakerjaan | JHT 2%EE+3.7%ER; JKK 0.24%ER; JKM 0.3%ER; JP 1%EE+2%ER |
BPJS Kesehatan | 1%EE + 4%ER (health insurance, capped IDR 12M gross) |
PPh 21 | Progressive 5–35% (PTKP personal exemption) |
THR | Tunjangan Hari Raya — mandatory Eid al-Fitr bonus |
UMP | Provincial minimum wage (annual revision) |
Key Config Points
- BPJS Ketenagakerjaan: 4 programmes (JHT retirement+JKK work injury+JKM death+JP pension)
- BPJS Kesehatan: health insurance ceiling IDR 12,000,000 gross/month
- THR: Eid bonus = 1 month salary if >1yr; proportional for <1yr; paid 7 days before Eid
- PPh 21 effective rate method (2024+): annual tax / annual gross applied monthly
- UMP: each province sets annual minimum wage; Jabodetabek (Jakarta area) typically highest
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PYID_ID_SAP_ECP_Complete_Guide.pptx — 50 slides