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Cost of an employee

Enter one monthly salary. You get two answers side by side: what the employee takes home, and what employing them costs you each month.

A fixed allowance is one paid whether or not the employee attends.

Marital status on 1 January

BPJS Ketenagakerjaan sets your company's group. If you do not know it, choose the closest.

A married woman is taxed as single with no dependants (TK/0), because her tax-free allowance is her own — unless she has the kecamatan letter above, in which case her marriage and dependants count.

Scripting is off in this browser, so the figures cannot be changed. They are a worked example: IDR 15,000,000 a month, single with no dependants, very low risk work.

What the employee takes home
Description IDR
Salary 15,000,000
PPh 21 7% · category A · TK/0 1,089,270
Health cover, 1% on 12,000,000 — capped at 12,000,000 120,000
Old-age savings (JHT), 2% 300,000
Pension (JP), 1% on 11,086,300 — capped at 11,086,300 110,863
Take-home pay 13,379,867
What you pay each month
Description IDR
Salary 15,000,000
Health cover, 4% 480,000
Old-age savings (JHT), 3.7% 555,000
Pension (JP), 2% 221,726
Work accident (JKK) 0.24% for this type of work 36,000
Death benefit (JKM), 0.3% 45,000
THR set aside salary ÷ 12 1,250,000
Monthly cost 17,587,726

What PPh 21 is charged on

The tax base, and the rate it falls in
Description IDR
Salary 15,000,000
Work accident (JKK) paid by the employer 36,000
Death benefit (JKM) paid by the employer 45,000
Health cover paid by the employer 480,000
Gross for PPh 21 15,561,000
PPh 21 7% of gross, category A 1,089,270
  • In the month THR is paid, PPh 21 is higher, because salary and THR are added together; December's calculation evens it out.
  • December is calculated differently, on the whole year — see our guide to PPh 21 effective rates.
  • In 2026, employers in footwear, textiles and clothing, furniture, leather goods or tourism pay no PPh 21 for staff with fixed pay up to IDR 10,000,000 — the government bears it.

Leave the employer's premiums out, and the tax comes out too low

On IDR 15,000,000, applying the rate to the salary alone gives 6% and IDR 900,000. The work-accident, death and health premiums the employer pays are part of gross, which puts it in the 7% band: IDR 1,089,270, or IDR 189,270 a month more.

What the figures assume

  • The salary is basic pay plus fixed allowances, and nothing else.
  • Health cover is charged on the salary. Where your city's minimum wage is higher than the salary, it is charged on that minimum instead, unless the business is micro or small.
  • An ordinary month between March and November — the pension ceiling of IDR 11,086,300 applies from 1 March 2026.
  • The employee is resident and has a tax number, so no higher withholding applies.
  • The death benefit is charged at 0.3%, the rate BPJS Ketenagakerjaan publishes.
  • No BPJS contribution on THR. That is our reading: contributions are charged on basic pay and fixed allowances, and THR is neither — no regulation says so in terms.
  • Every line is rounded to whole rupiah. That is this calculator's choice; no rounding rule was found.

For one employee's exact THR and the date to pay it, use the THR calculator. The dates BPJS and PPh 21 are paid are on the compliance calendar. Running this every month is payroll; employing someone without your own company is an employer of record.

Jurisdiction
Indonesia
Last reviewed
11 Sept 2026
References
  • PP No. 58 Tahun 2023, Article 2(3)–(4) and the Annex — the monthly effective rates and the category for each status.
  • PMK No. 168 Tahun 2023, Articles 5(3), 7(c), 8(1)(a), 9(2)–(3) and 15(1) — what gross includes and excludes, the married-woman rule, and the monthly method.
  • Perpres No. 82 Tahun 2018, Articles 30, 32 and 33, as amended by Perpres 64/2020 and 59/2024 — health cover, its IDR 12,000,000 cap and the minimum-wage floor.
  • PP No. 46 Tahun 2015, Articles 16–17 — old-age savings. PP No. 45 Tahun 2015, Articles 28–29 — the pension and its annual ceiling.
  • The pension wage ceiling of IDR 11,086,300 from 1 March 2026 — BPJS Ketenagakerjaan letter B/1226/022026. BPJS Ketenagakerjaan’s own website may still show the previous year’s figure.
  • PP No. 44 Tahun 2015, Articles 16, 18 and 19, as amended — work-accident and death benefit.
  • Permenaker No. 6 Tahun 2016, Article 3 — THR. PMK No. 105 Tahun 2025 — the 2026 government-borne PPh 21.

Rates last read in their regulations on 11 September 2026. The build stops if a year passes without that being repeated, or if a newer pension ceiling is due and has not been added.

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