Question 1

How is PPh 21 (income tax) calculated in Indonesia?

Accepted Answer

Since 2024, Indonesia uses an effective average tax rate (TER) method for monthly PPh 21 withholding, simplified from the previous cumulative method. The final annual tax calculation uses progressive rates: 5% (up to IDR 60 million), 15% (IDR 60-250 million), 25% (IDR 250-500 million), 30% (IDR 500 million-5 billion), and 35% (above IDR 5 billion). Non-taxable income (PTKP) thresholds depend on marital status and dependents.

Question 2

What are BPJS contributions on an Indonesian payslip?

Accepted Answer

BPJS Kesehatan (health): 5% of salary (4% employer, 1% employee, capped at IDR 12 million base). BPJS Ketenagakerjaan comprises: JHT/old-age savings (5.7% total: 3.7% employer, 2% employee), JKK/work accident (0.24%-1.74% employer, rate varies by risk), JKM/death benefit (0.3% employer), and JP/pension (3% total: 2% employer, 1% employee, with a wage ceiling). Only JHT and JP have employee contributions.

Question 3

What is THR and is it shown on a separate payslip in Indonesia?

Accepted Answer

THR (Tunjangan Hari Raya) is a mandatory religious holiday bonus equal to one month's salary for employees with 12+ months of service (prorated for less). It must be paid at least seven days before the religious holiday. THR is subject to PPh 21 income tax. It typically appears on a separate payslip or as an additional line item on the regular monthly payslip for the relevant period.

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