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.

Jurisdiction
Indonesia
Last reviewed
23 Sept 2026
References (8)
  • Keppres No. 8 Tahun 2024 on public holidays — names the sixteen occasions that are national holidays, of which Idul Fitri is expressly two days. Diktum Ketiga reserves three lunar dates to the Minister of Religious Affairs annually. Diktum Keempat repealed the four earlier decrees, so this is the whole of the current law on which occasions count. It also renamed the Christian holidays from Isa Almasih to Yesus Kristus
  • SKB 3 Menteri Nomor 1205 Tahun 2026, Nomor 3 Tahun 2026 and Nomor 2 Tahun 2026 on national holidays and collective leave for 2027, signed 15 September 2026 — Diktum Kesatu sets the dates. Diktum Ketiga asks organisations serving the public directly, among them hospitals, clinics, telecommunications, electricity, water, fire, security, banking and transport, to roster staff rather than close. Diktum Keempat provides that taking collective leave reduces annual leave entitlement, in accordance with the law and with the terms in force at each company. Diktum Kelima leaves civil servants to the civil-service rules. Diktum Keenam leaves private institutions and bodies to their own management. Diktum Ketujuh puts the decree in force on the day it is signed. The diktum numbering differs from one year's decree to the next, so a citation has to name the year of the decree it belongs to
  • Surat Edaran Menteri Ketenagakerjaan No. M/6/HK.04/XII/2024 on national holidays and collective leave at companies, dated 6 December 2024 — Part A: a worker is not obliged to work a national holiday. An employer may ask where the work runs continuously or by agreement, and overtime is then owed. Part B: collective leave forms part of annual leave. Observing it is fakultatif, settled by agreement, the contract, the company regulations or a collective agreement. A day taken is deducted from the entitlement. A day worked reduces nothing and is paid as an ordinary working day. It revoked SE No. M/3/HK.04/IV/2022. The circular is not tied to any one year. The text read for this article is a re-typed transcription, because the ministry's own copy of the file is not currently served. The number, the date, the revocation and the substance are corroborated by the ministry's own regulation inventory and by published reports
  • UU No. 13 Tahun 2003 on manpower, Article 79(3) as replaced by UU No. 6 Tahun 2023, Article 81 point 25 — annual leave is at least 12 working days, once the worker has been employed for 12 consecutive months. Article 79(4) leaves how it is taken to the employment contract, the company regulations or a collective agreement. Article 84, as replaced by Article 81 point 26, gives full pay for that leave
  • UU No. 13 Tahun 2003, Article 85 — paragraph (1) provides that a worker is not obliged to work on official holidays. Paragraph (2) allows an employer to ask where the work must be carried on continuously, or by agreement with the worker. Paragraph (3) requires overtime pay where they do work. Article 85 was not among the manpower articles amended by UU No. 6 Tahun 2023
  • PP No. 35 Tahun 2021, Article 31(2) and (3) — the overtime multiples for work on an official holiday, beginning at twice the hourly wage. Article 32(2) puts the hourly wage at 1/173 of the monthly wage. The explanation to Article 26(2) defines an official holiday as a national holiday, a day declared a holiday nationally, or a holiday set by a regional government, which is the reason collective leave falls outside those rates
  • PMK No. 81 Tahun 2024, Article 100 — where a tax payment date falls on a Saturday, a Sunday, a national holiday, an election day or a national collective-leave day, payment may be made on the next working day
  • SKB Perubahan Libur Nasional dan Cuti Bersama Tahun 2025, published by the coordinating ministry — an amendment to a list that had already been signed, and the reason a published year is treated as settled rather than frozen

The public holidays Indonesia observes are set in two steps. A Presidential Decree names the occasions, and does not change from year to year. A joint decree of three ministers then fixes the calendar dates, re-issued annually because several occasions move with a lunar calendar. That same decree names cuti bersama, collective leave, which is not the same kind of day. Somebody who takes a collective-leave day gives up a day of annual leave. Somebody who works it gives up nothing, and is paid an ordinary day’s wage.

The public holidays Indonesia observes in 2027

This year’s remaining dates and the whole of next year are decreed and signed, and the list below is read from the signed decree itself. Collective leave is flagged on the rows it applies to, because the two kinds of day run together and that is the whole reason the country stops for a week rather than for a long weekend.

The rest of 2026

Date Kind Occasion
December
Thu 24 Collective leave
Christmas
Fri 25 National holiday
Christmas Day

Joint decree for 2026

Religious Affairs
Nomor 1497 Tahun 2025
Manpower
Nomor 2 Tahun 2025
Administrative and Bureaucratic Reform
Nomor 5 Tahun 2025
Signed
19 September 2025

2027 in full

Date Kind Occasion
January
Fri 1 National holiday
New Year
Tue 5 National holiday
Isra Mikraj
February
Fri 5 Collective leave
Lunar New Year
Sat 6 National holiday
Lunar New Year
March
Mon 8 National holiday
Nyepi, the Balinese day of silence
Tue 9 Collective leave
Idul Fitri*
Wed 10 National holiday
Idul Fitri*
Thu 11 National holiday
Idul Fitri*
Fri 12 Collective leave
Idul Fitri*
Mon 15 Collective leave
Idul Fitri*
Thu 25 Collective leave
Good Friday
Fri 26 National holiday
Good Friday
Sun 28 National holiday
Easter Sunday
May
Sat 1 National holiday
Labour Day
Thu 6 National holiday
Ascension Day
Mon 17 National holiday
Idul Adha*
Tue 18 Collective leave
Idul Adha*
Wed 19 Collective leave
Waisak, Buddha’s birthday
Thu 20 National holiday
Waisak, Buddha’s birthday
June
Tue 1 National holiday
Pancasila Day
Sun 6 National holiday
Islamic New Year*
August
Sun 15 National holiday
The Prophet’s birthday
Tue 17 National holiday
Independence Day
December
Fri 24 Collective leave
Christmas
Sat 25 National holiday
Christmas Day
Sun 26 National holiday
Isra Mikraj

Joint decree for 2027

Religious Affairs
Nomor 1205 Tahun 2026
Manpower
Nomor 3 Tahun 2026
Administrative and Bureaucratic Reform
Nomor 2 Tahun 2026
Signed
15 September 2026

* The Minister of Religious Affairs fixes these dates each year (Keppres 8/2024, Diktum Ketiga), so they can still move after the joint decree is signed.

Dates read from the signed decrees and checked on 23 September 2026. A year’s list can be amended after it has been signed, so the days around Idul Fitri are worth confirming closer to the time.

The March window is the one to plan around, and it is not a single unbroken run in the decree. Idul Fitri falls on Wednesday 10 and Thursday 11 March 2027, with collective leave on the Tuesday before and on the Friday and the Monday after. Read together with the weekend, somebody observing all of it is away from Tuesday 9 March to Monday 15 March — seven days in a row, for three days of annual leave.

A tax payment landing inside that window is not simply missed. Where the date is a national holiday or a national collective-leave day, it may be made on the next working day instead (PMK 81/2024, Article 100). Which of the year’s deadlines move that way, and which do not, is set out on the compliance calendar.

Next year’s list is never really a surprise. Keppres 8/2024 names the occasions that count as holidays at all — sixteen of them, Idul Fitri being expressly two days. At Diktum Ketiga it leaves the dates for Islamic New Year, Idul Fitri and Idul Adha to the Minister of Religious Affairs. The joint decree follows in the second half of September, and binds from the day it is signed (Diktum Ketujuh). Keppres 8/2024 also renamed the Christian holidays from Isa Almasih to Yesus Kristus, so an older calendar and a current one use different words for the same day.

National holiday or collective leave

Two kinds of day sit in one decree and are governed by separate rules, and the rules for collective leave come mainly from a circular the Manpower Minister issued for private employers in December 2024 (No. M/6/HK.04/XII/2024), which is written for companies generally rather than for one year. An employer’s position differs across three cases, not two.

One decree, two kinds of day, and the three positions an employer can be in
National holidayCollective leave takenCollective leave worked
Must staff work? No, unless the work runs continuously or they agreeNo — they are on leave that dayYes, as on any working day
Who decides? Nobody. The decree fixes the dateYou do. Observing the days is optionalYou do, having chosen not to close
Off annual leave? NoYes, one day for one day (circular, Part B.3)No. The entitlement is untouched (Part B.4)
Pay for the day Full pay, and overtime rates if they work itFull pay, like any other annual leaveAn ordinary day’s wage, not overtime
Rule set by Keppres 8/2024, and the year’s joint decreeJoint decree Diktum Keempat, and your own paperworkThe Manpower Ministry circular, Part B.4

There is no substitute day for a weekend

The decree names calendar dates and provides no substitute where one of them lands on a Saturday or a Sunday, which is why the list above carries the day of the week.

Taking the day costs a day of leave; working it costs nothing

Both halves sit in two consecutive lines of the circular. Take leave on a collective-leave day and that day comes off your annual entitlement (Part B.3). Work it and the entitlement stays whole, paid as an ordinary working day (Part B.4). The joint decree states the first half too, at Diktum Keempat.

The second half rests on a definition rather than on a concession. The holiday overtime multiples attach to a hari libur resmi, an official holiday, and that is a national holiday, a day declared a holiday nationally, or a holiday set by a regional government (PP 35/2021, the explanation to Article 26(2)). Collective leave is in none of those three, so the holiday rates do not reach it and the day is paid at the ordinary rate.

What three observed days cost a twelve-day entitlement
Description Days
Annual leave the law requires UU 13/2003, Article 79(3), as replaced by UU 6/2023 12
Collective-leave days observed and taken one day for one day (3)
Left for the rest of the year 9

A colleague who worked those same three days still has twelve, and drew an ordinary day’s wage for each of them.

The twelve days it comes out of

Annual leave is at least twelve working days, and it becomes due once somebody has been employed for twelve consecutive months (UU 13/2003, Article 79(3), as replaced by UU 6/2023, Article 81 point 25). At least is the operative phrase: it is a floor rather than a quota, and an employer who grants more has granted more. How the leave is taken is left to the employment contract, the company regulations or a collective agreement (Article 79(4)) — the same three documents the circular points to, which is what makes the two fit together.

Who decides whether your company observes them

Nobody chooses which public holidays Indonesia observes; the decree settles that. Collective leave is the part that is yours. The joint decree puts it in one line: collective leave at private institutions and bodies is determined by their own management (Diktum Keenam). The circular calls observing it fakultatif — a choice, settled with your staff or their union through the contract, the company regulations or a collective agreement (Part B.2).

Where your own paperwork is the more generous, your own paperwork governs. Both instruments defer to the terms in force at each company, so an employer whose company regulations grant these days on top of annual leave has granted them, and the decree does not take them back.

Civil servants sit under the civil-service rules instead (Diktum Kelima), so the public sector is no guide to your own position. An organisation that cannot simply shut its doors is asked to roster rather than close, and the decree names banking among those sectors. So a branch that closes over Idul Fitri is taking a commercial decision, not following the decree. Where your team is engaged through an employer of record, the decision belongs to the legal employer rather than to you.

That decision is yours in every case. Where you use the HR platform’s leave module we take each person’s position from it, and otherwise from you, and the monthly payroll is run on that.

Working a national holiday

Nobody is obliged to work an official holiday. An employer may ask where the work has to be carried on continuously, or by agreement with the person, and overtime pay is then owed for the day (UU 13/2003, Article 85). The multiples are set by PP 35/2021 and are in the record below; in practice this is a rota question long before it is a payroll one, and it is easier settled once a year than case by case.

What to settle before Idul Fitri

One decision, taken early, removes most of what is awkward about this season: whether your company will observe the collective-leave days, and where that answer is written down.

  • Decide it, then publish it. A line in the company regulations or a single staff notice is quicker than answering forty requests one at a time, and it is the same answer for everybody.
  • Say where the day comes from. An observed day that is taken is a day of annual leave, and anyone booking their own travel would rather know that before they book than after.
  • Say what happens to anybody who works. Their entitlement is untouched and the day is paid at the ordinary rate. It costs nothing to state and it stops the question being asked ten times.
  • Budget the religious holiday allowance alongside it. The allowance, THR, falls due in the same window, and the payroll run that carries it is the one that carries whatever you decided above. The fasting month itself, week by week, is set out in running a business during Ramadan.

Frequently asked questions

Four questions come up every year, and the answers do not change with the dates.

Do the collective leave days come out of annual leave?
Where your company observes them, a day an employee takes comes off their annual leave, one day for one day (the Manpower Ministry circular, Part B.3, and the joint decree, Diktum Keempat). A day they work does not: the entitlement is untouched and they draw an ordinary day’s wage rather than overtime (Part B.4). Both are subject to your own paperwork — an employment contract, company regulations or a collective agreement that treats these days more generously will govern instead.
A holiday falls on a Sunday. Do we get another day off instead?
No. The joint decree names calendar dates and contains no provision moving a holiday that falls at a weekend. Which dates those are changes from one year to the next, so the list is worth a look before you plan around last year’s experience.
Must we give our staff the collective leave days?
No. As a private employer that is your own decision: the joint decree leaves it to each company’s own management, and the circular calls it fakultatif, a choice. Your own contracts, company regulations and collective agreement still apply, and where they are the more generous they are what governs.
When is next year’s list published?
Look for it from the beginning of September. It takes effect the day it is signed, so once it appears you can plan on it. One caution: a year’s dates can be amended afterwards, and have been, so treat the days around Idul Fitri as settled rather than frozen until the period is closer.

Planning next year around the holidays?

MAM runs the monthly payroll for employers here, and applies whatever you decide about these days to the pay of the people it affects. A short call will cover what it means for your team.

Related services

Where this applies

Payroll

Payroll services Indonesia employers rely on — accurate, on time, every statutory deduction handled.

Learn more →

Employer of Record

Employer of record Indonesia services — hire and pay staff without setting up an entity first.

Learn more →
WhatsApp