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

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, maternity leave and fair job adverts.

12 May 2026
payroll

Common Payroll Mistakes in Indonesia, and How to Correct Them

The payroll mistakes in Indonesia that cost employers money, how to correct PPh 21 and BPJS once one is found, and the interest and fines that apply.

3 Mar 2025
payroll

PPh 21 Effective Rates: The TER Tables and How to Apply Them

The PPh 21 effective rate tables in full: which PTKP status uses which category, the daily rate, and how December's annual reconciliation works.

2 Jan 2024
payroll

THR in Indonesia: Holiday Allowance Rules and Calculator

THR is Indonesia's religious holiday allowance: who qualifies, how one month's wage is worked out, the seven-day deadline, and a calculator for your own staff.

9 Nov 2022
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