Insights

Payroll in Indonesia

Payroll is the one process that touches tax, social security and employment law in the same month, every month. These pieces follow it from a gross salary through to what is filed and what the employee is shown.

payroll

JKP in Indonesia: Job-Loss Insurance for Employers

JKP in Indonesia is the state job-loss benefit. Who is covered, why it costs an employer nothing extra, what a former employee receives, and your steps.

24 Oct 2026
payroll

Retirement Age in Indonesia: Pension, JHT and Employer Rules

The law leaves the retirement age in Indonesia to your own employment documents. See the state pension and old-age savings ages, and what to write down.

24 Oct 2026
payroll

PPh 21 Gross Up: Net, Gross and Tax Allowance Compared

PPh 21 gross up, net or gross pay: who bears the employee's income tax under each, what the payslip and the BPA1 slip show, and how the gross-up is worked out.

21 Oct 2026
payroll

Severance Pay Tax in Indonesia: Rates, Instalments and Slips

Severance pay tax in Indonesia is a final PPh 21 on lump sums, with its own rate bands. See the rates, a worked example, instalments and who withholds.

19 Oct 2026
payroll

Tapera in Indonesia: Is the Housing Savings Deduction Due?

Do you deduct Tapera from salaries in Indonesia? Since the Constitutional Court ruling, a private employer is not required to. What the rules still say.

16 Oct 2026
payroll

Allowances in Indonesia: Fixed, Non-Fixed and What Each Changes

Allowances in Indonesia are fixed or non-fixed. See how each affects the 75% basic wage rule, minimum wage, BPJS, overtime, severance and tax.

13 Oct 2026
payroll

Working Hours in Indonesia: Overtime Calculation and Limits

Standard working hours in Indonesia are 40 a week on one of two patterns. See the overtime limits, how overtime pay is calculated and who is not paid overtime.

13 Oct 2026
payroll

Severance Pay in Indonesia: Notice Period and Termination

Severance pay in Indonesia depends on the reason and years of service. See the scales, a worked example and the notice an employer must give.

12 Oct 2026
payroll

Hiring in Indonesia: Routes, Contracts and Employer Duties

Hiring in Indonesia starts with who employs: your own company, an employer of record or a contractor. Then the contract, BPJS, PPh 21 and THR.

5 Oct 2026
payroll

Public holidays in Indonesia, and collective leave

The public holidays Indonesia observes next year, the collective leave days beside them, who decides whether your company closes, and what a day off costs.

23 Sept 2026
payroll

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.

19 Sept 2026
payroll

Equal Employment in Indonesia: Pay, Leave and Hiring Rules

Equal employment in Indonesia, plainly explained: equal pay for work of equal value, the 1% disability quota, protection for mothers and fair job adverts.

12 May 2026
WhatsApp