People & visas
Payroll
Payroll services Indonesia employers rely on — accurate, on time, every statutory deduction handled.
Who this is for. A foreign-owned company with staff in Indonesia — whether that is three people or three hundred — that wants payroll to be right, on time, and off its desk.
PayslipSeptember 2026
Gross salary12,000,000
BPJS Kesehatan−120,000
BPJS JHT−240,000
BPJS JP−110,863
PPh 21−627,240
Net pay10,901,897
Approved by you before payment
Illustrative
Trusted by companies operating in Indonesia
Included
What you get
- Monthly gross-to-net processing for every employee, including allowances, overtime and variable pay
- BPJS Kesehatan and BPJS Ketenagakerjaan contributions calculated, deducted and reported
- PPh 21 employee income tax withheld, paid and filed
- Payslips issued to each employee
- THR (religious holiday allowance) calculated when it falls due
- Collective leave tracked against entitlement — where a company observes the annual collective leave days, they come out of each employee's annual leave. See business during Ramadan
- Year-end reconciliation and the annual employee tax forms
- A single point of contact who knows your company, not a ticket queue
Payroll services Indonesia employers can rely on. We run your monthly payroll end to end — gross-to-net calculation, BPJS, PPh 21 withholding, payslips and the statutory filings — so your people are paid correctly and your filings go in on time.
Payroll in Indonesia is not simply a calculation. It is a monthly compliance deadline, drawing on employment law, social security rules and tax rules that each move on their own schedule.
Payroll without an entity
You cannot legally employ anyone in Indonesia without an entity, so if you do not have one yet, payroll is not the service you need first — employer of record is.
If you do have an entity, payroll usually sits alongside bookkeeping and accounting, and the two share the same underlying records.
What comes out of a payroll
Five statutory contributions, on top of the PPh 21 withheld from salaries. Three are shared with the employee; two are yours alone. What catches employers out is not the rates but the wage each is applied to.
| Cover | Employer | Employee |
|---|---|---|
| Health cover BPJS Kesehatan On monthly wages up to IDR 12,000,000 | 4% | 1% |
| Old-age savings JHT | 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. | 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. | 0.24% – 1.74% | — |
| Death benefit JKM | 0.30% | — |
The rates are set by Perpres 82/2018 for health cover and by PP 44, 45 and 46 of 2015, as amended, for the rest.
The HR platform behind it
MAM is an HReasily partner, and the platform is available on payroll, HR consulting and EOR engagements. HReasily is a cloud HR system built for South East Asia and used across Indonesia, Singapore, Malaysia, Thailand, Hong Kong and Cambodia.
What it changes for a company is where the routine work happens. Staff use a phone app on iOS or Android instead of emailing your office manager. Working hours can be captured in the same system — by clock-in on a supported device, including facial recognition — and read straight into the month’s figures. One employee database sits under all of it, so a new joiner is entered once rather than typed into a spreadsheet and again into a payroll file.
Everything the platform does is on the table, and the scope you take is settled with you.
The process
How it works
-
Send the month's changes
New starters, leavers, overtime, bonuses — whatever moved since last month.
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Process and return the register
A full payroll register comes back to you before any money moves.
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Approve
Nothing is filed and nothing is paid until you have signed it off.
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Pay, file and issue payslips
The statutory payments and filings go out, and every employee gets a payslip.
Why us
Why MAM for Payroll
- The whole cycle, not the calculation
Payslips, PPh 21 employee income tax, BPJS health and pension contributions, statutory reporting and year-end are all handled — not just the monthly gross-to-net.
- Run in-house by MAM staff
Payroll is not passed to a bureau. Salary data stays with the firm you engaged, and the person who ran it can answer an employee query about it.
- Xero Partner and Certified Advisor
MAM is a Xero Partner and a certified advisor, so payroll posts into the same ledger your management accounts come from rather than being reconciled by hand.
- A self-service portal, where you want one
Everything the HReasily platform does is available to you — leave and expense claims approved online by whoever you appoint, attendance, and payslips employees download themselves. How much of it you use is your decision.
Credentials
Qualified, and accountable for it
MAM's work is done by qualified accountants and carried out to the standards of these professional bodies — not by a general administrator following a checklist.
Led by members 
Registered 
Member 
Through ACCA 
Xero Bronze Partner & Certified Advisor 
Partner Reviews
What clients say
We have engaged many business consultants in past and MAM Corporate Solutions is by far among the most informed and professional business consultants as per our experience. They have helped us with various services such as tax compliance, company incorporation and business valuations and every time they have exceeded our expectations.
MAM Corporate Solutions offers great services! All the team makes all the incorporation process very clear, and always takes the time to explain every step of the way in details. They are fast and efficient, and always make sure they find the solution that's most adapted to your need. I could not recommend them enough!
MAM Corporate Solutions provides us accounting service on Xero. They have always kept our records up-to-date and we are happy with their service.
Questions
What people ask us
Will you take over an existing payroll mid-year?
Yes, at any point in the year. We need the payroll calculations for the months already run, and the employee documents — identity cards (KTP), employment agreements and family cards (Kartu Keluarga). We also need to understand the scope you want covered.
What is the monthly cut-off for sending us changes?
The earlier the better, so there is time to prepare the payroll and correct anything that needs it. As a rule we ask for inputs by the 20th of each month, but it depends on your own payroll cycle and we set the dates with each client separately.
Do you handle final settlements and severance when someone leaves?
Yes, through the payroll like any other payment. Working out what is owed, and the paperwork around it, is HR consulting — the same team does both.
Goes with this
Often needed alongside this
Bookkeeping & accounting
Bookkeeping services Indonesia standards demand — reconciled monthly, ready for tax and audit.
Learn more →HR consulting
HR consulting Indonesia employers can use: agreements, handbooks, BPJS registration and advice.
Learn more →Corporate tax & compliance
Corporate tax Indonesia filings, withholding and the compliance calendar, handled every month.
Learn more → Compare
Or consider instead
These do a similar job in a different way. Most people choose one, not both.
Employer of Record
Employer of record Indonesia services — hire and pay staff without setting up an entity first.
Learn more →Talk to someone who does this every day
A free 30-minute call. Bring the situation you are actually in, and you will leave with a clear view of what is involved.