BPJS Contributions in Indonesia: Rates, Wages and Deadlines
BPJS contributions in Indonesia: what each of the five costs, the wage they are worked out on, the two monthly deadlines, and who has to be registered.
- UU No. 40 Tahun 2004 on the National Social Security System, as amended by UU No. 6 Tahun 2023 — Articles 13 and 17
- UU No. 24 Tahun 2011 on the Social Security Administering Bodies — Articles 6, 14, 15 and 19
- Perpres No. 109 Tahun 2013 on staged participation — Article 6(2)–(3)
- Perpres No. 82 Tahun 2018 on health insurance, as amended by Perpres No. 64 Tahun 2020 and Perpres No. 59 Tahun 2024 — Articles 5, 13, 30, 32, 33, 36, 39 and 42
- PP No. 44 Tahun 2015 on work accident and death benefits — Articles 5, 6, 7, 8, 9, 16, 17, 18, 19, 21 and 22; risk-group annex (Lampiran I) as replaced by PP No. 82 Tahun 2019; Articles 16A and 18A inserted by PP No. 49 Tahun 2023
- PP No. 45 Tahun 2015 on the pension programme — Articles 3, 4, 28, 29, 30 and 31
- PP No. 46 Tahun 2015 on old-age savings, as amended by PP No. 60 Tahun 2015 — Articles 4, 16, 17, 19 and 20
- PP No. 37 Tahun 2021 on the job-loss programme, as amended by PP No. 6 Tahun 2025 — Article 4
- PP No. 28 Tahun 2025 on risk-based business licensing — Article 206(5)
- BPJS Ketenagakerjaan letter B/1226/022026 on the pension wage ceiling from March 2026
BPJS contributions in Indonesia are paid to two separate bodies. BPJS Kesehatan (Badan Penyelenggara Jaminan Sosial Kesehatan, the social security administering body for health) runs health cover. BPJS Ketenagakerjaan runs the four employment schemes an employer pays into: work accident (JKK), old-age savings (JHT), pension (JP) and death benefit (JKM). It also administers the job-loss scheme, JKP (UU 24/2011, Article 6), which is funded out of the work-accident and death-benefit contributions rather than charged on top of them (PP 44/2015, Articles 16A and 18A).
Whichever body it is, the employer has one duty in four parts. Register itself and every worker, collect the employee’s share from their pay, add its own share, and remit the two together each month (UU 40/2004, Articles 13 and 17; UU 24/2011, Articles 15 and 19). That does not change with the size of the payroll. A company with no Indonesian entity of its own cannot do it at all, which is what an employer of record arrangement is for.
What BPJS contributions in Indonesia cost
Five contributions, three of them shared with the employee and two borne by the employer alone. The regulation behind each rate is shown beside it, and the promulgated texts are public. The two to start from are the Presidential Regulation on health insurance and the Government Regulation on work accident and death benefits.
| Cover | Employer | Employee |
|---|---|---|
| Health cover BPJS Kesehatan On monthly wages up to IDR 12,000,000 Perpres No. 82 Tahun 2018, Articles 30 and 32, as amended | 4% | 1% |
| Old-age savings JHT PP No. 46 Tahun 2015, Article 16 | 3.7% | 2% |
| Pension JP On a wage ceiling revised every year The ceiling is reset annually, so the cash amount changes even when the rate does not. PP No. 45 Tahun 2015, Articles 28 and 29 | 2% | 1% |
| Work accident JKK The rate depends on the risk group of the work, so a construction employer pays more than an office one. PP No. 44 Tahun 2015, Article 16(1); risk groups in Lampiran I as replaced by PP No. 82 Tahun 2019 A client portal may show 0.10% to 1.60% instead: PP No. 49 Tahun 2023 inserted Article 16A, which recomposes part of the same rate to the job-loss programme (JKP). The employer cash cost is unchanged, and Article 16A(3) restores the rate undivided where JKP does not apply, as for a foreign worker. | 0.24% – 1.74% | — |
| Death benefit JKM PP No. 44 Tahun 2015, Article 18(1) A client portal may show 0.20%: Article 18A, inserted by PP No. 49 Tahun 2023, recomposes 0.10% of the same rate to the job-loss programme (JKP). The employer cash cost is unchanged, and Article 18A(3) restores it undivided where JKP does not apply. | 0.30% | — |
The wage the percentages are applied to
All five are worked out on the same base: basic pay plus fixed allowances (Perpres 82/2018, Article 33(3); PP 44/2015, Article 19(2); PP 46/2015, Article 17(2); PP 45/2015, Article 29(1)). A fixed allowance is one paid without regard to attendance (Perpres 82/2018, Article 33(4)). An allowance that rises and falls with the days somebody worked is therefore not fixed, and THR (Tunjangan Hari Raya, the religious holiday allowance), bonuses and overtime carry no contribution at all. The base for PPh 21 income tax (Pajak Penghasilan Pasal 21, the tax withheld from an employee’s pay) is wider than this: it reaches all three, which BPJS does not.
Two of the five stop at a ceiling. Health is worked out on the first IDR 12,000,000 of monthly pay, so the contribution does not keep rising with the salary (Perpres 82/2018, Article 32(1)). Pension has a ceiling of its own: IDR 11,086,300 a month from March 2026 (PP 45/2015, Article 29(2)). BPJS Ketenagakerjaan resets that ceiling every March from the previous year’s economic growth (Article 29(3)–(4)), so a figure that was right last year is not automatically right this one. Old-age savings, work accident and death benefit have no ceiling.
Which of the four employment schemes apply depends on the size of the business. A large or medium business joins all four, a small business is not required to join pension, and a micro business joins work accident and death benefit only (Perpres 109/2013, Article 6(3)). A foreign-owned company is in the first group. To put the rates on a particular salary, the cost-of-an-employee calculator works out the monthly figures.
The five work-accident risk groups
The work-accident rate is the only one that varies, and the employer does not pick it. BPJS Ketenagakerjaan places each company in one of five groups, working from the annex to the regulation, and reviews the placing at least every two years (PP 44/2015, Articles 16(2) and 17(1); annex as replaced by PP 82/2019). The groups, with the kinds of business the annex puts in each:
- Very low risk — e.g. offices, shops and trading, banks and insurers, professional and creative firms
- Low risk — e.g. restaurants, hotels, laundries, property and equipment rental, plantations
- Medium risk — e.g. food and pharmaceutical factories, printing and publishing, freight forwarding, petrol stations
- High risk — e.g. road transport, vehicle manufacturing, steelworks, power companies, sea fishing
- Very high risk — e.g. construction, logging, mining, oil and gas, shipping and airlines
The two monthly deadlines
Health and employment are paid to different bodies on different dates, and this is where an otherwise careful payroll slips. The health contribution is due by the 10th of each month (Perpres 82/2018, Article 39(1)). The four employment contributions go to BPJS Ketenagakerjaan in one payment by the 15th of the month after the month they relate to (PP 44/2015, Article 21(2); PP 46/2015, Article 19(2); PP 45/2015, Article 30(3)). The wage data for every worker is lodged alongside it, so the payment is not a bare transfer (PP 44/2015, Article 21(2); PP 46/2015, Article 19(2)).
Where either date falls on a public holiday, health, work accident, death benefit and old-age savings may be paid on the next working day (Perpres 82/2018, Article 39(4); PP 44/2015, Article 21(3); PP 46/2015, Article 19(3)). The pension regulation contains no such provision. Since all four employment contributions leave in a single transaction, the plain instruction is to pay the whole of it by the 15th regardless, and not to split one payment across two days. Both dates sit with the rest of the year’s obligations on the compliance calendar.
An NIB registers the company, not the workers
A business identification number (NIB, Nomor Induk Berusaha) obtained through the OSS (Online Single Submission) licensing system registers the business with both bodies and covers the first manpower report (PP 28/2025, Article 206(5)). It enrols no employee. Each one is still registered individually, with their wage, and cover begins when the first contribution has been paid — not when the form was filed (PP 44/2015, Article 6(2)–(3); PP 45/2015, Article 3(1)).
Registering a company and its staff
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Lodge the form
Company data and every worker's data go in together.
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Membership number
BPJS Ketenagakerjaan issues it and membership takes effect.
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Certificate and cards
The company certificate and each worker's card are issued.
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Cards handed over
The employer passes each card to the worker it belongs to.
Those timings are set by PP 44/2015, Articles 6 and 7. After that the duties are light: a new employee is registered within 30 days of starting (PP 45/2015, Article 4(2)), and a change of wage, headcount or company address is reported within seven working days (PP 44/2015, Article 9(2)–(3)).
Foreign employees
Somebody who is not an Indonesian national but works in Indonesia for six months or more is a participant in their own right (UU 24/2011, Article 14). They are registered for health cover, work accident, death benefit and old-age savings on the same terms as anybody else (PP 44/2015, Article 5(2)(c); PP 46/2015, Article 4(2)(c)). The job-loss scheme is the one with a citizenship condition, and is for Indonesian citizens (PP 37/2021, Article 4(2)(a), as restated by PP 6/2025). The pension scheme is the one the regulation leaves unstated for a foreign worker. MAM registers foreign employees for it alongside the other mandatory BPJS programmes. A private pension arrangement is a separate matter and sits outside the state schemes.
Three things the rates alone do not tell you
Questions employers ask
Do we pay BPJS on THR, bonuses and overtime?
An employee is joining us from another Indonesian company. Do we register them from scratch?
What happens if a payment goes in late?
How do we work out what an employee really costs us?
What this means for you
Two payment dates a month, one wage base, and a risk group somebody else decides. BPJS is a matter of keeping dates and records straight rather than of judgement. Register people as they join, report a wage change inside the week, look at the ceiling again each March, and the calculation itself is arithmetic — which is why it usually sits with whoever runs the monthly payroll.