Indonesia Salary & Tax Calculator (2026)
Calculate take-home pay, BPJS contributions, PPh 21 income tax, and total employer cost.
How to Use This Calculator
This Indonesia salary calculator supports both gross-to-net and net-to-gross calculations. It uses the 2026 TER (Tarif Efektif Rata-rata) rates for monthly withholding and progressive brackets for annual tax settlement.
Step 1: Choose Your Mode
Simple mode calculates based on salary and PTKP status only. Advanced mode adds a bonus/THR field so you can see the tax impact of one-time payments. Toggle between monthly and annual views to see period-specific breakdowns.
Step 2: Enter Your Salary
Enter your gross monthly salary in IDR. If you're using the net-to-gross mode, enter the desired take-home pay instead. The calculator will iteratively find the gross salary needed to achieve that net amount.
Step 3: Select PTKP & Province
Your PTKP (non-taxable income) status determines which TER category applies. The province selection shows the relevant UMP (provincial minimum wage) for reference — it does not affect the tax calculation itself.
Step 4: Review Results
The right panel shows your net pay, itemised employee deductions (PPh 21, BPJS Kesehatan, JHT, JP), and employer-side contributions (BPJS Kesehatan, JHT, JP, JKK, JKM). The total employer cost includes both the gross salary and all employer contributions.
What Changed in 2026
The most significant change in 2026 is the increase in the JP (pension) contribution salary cap. This affects both employee and employer pension contributions for higher earners.
JP Pension Cap Increase
Effective March 1, 2026, the maximum salary subject to JP contributions increased from IDR 10,042,300 to IDR 10,977,600 per month. This means employees earning above the new cap will see slightly higher pension deductions compared to the previous limit.
| Period | JP Cap (Monthly) | Max Employee JP (1%) |
|---|---|---|
| Before March 2026 | IDR 10,042,300 | IDR 100,423 |
| From March 2026 | IDR 10,977,600 | IDR 109,776 |
All other BPJS rates, TER tables, and progressive tax brackets remain unchanged from 2025. The PTKP thresholds have also not been adjusted.
BPJS Contribution Summary
Indonesia's social security system requires both employer and employee contributions across five programs. The table below summarises the current rates:
| Program | Employee | Employer | Note |
|---|---|---|---|
| BPJS Kesehatan (Health) | 1% | 4% | Capped at IDR 12,000,000 salary |
| JHT (Old-Age Savings) | 2% | 3.7% | No cap |
| JP (Pension) | 1% | 2% | Capped at IDR 10,977,600 (from Mar 2026) |
| JKK (Work Accident) | — | 0.24% | Risk group I (lowest) |
| JKM (Death Benefit) | — | 0.3% | Fixed rate |
PPh 21 Progressive Tax Rates
Annual income tax (PPh 21) is calculated using progressive brackets applied to taxable income after deducting biaya jabatan (5%, capped at IDR 6M/year), employee BPJS contributions (JHT + JP), and PTKP.
| Taxable Income Bracket | Rate |
|---|---|
| Up to IDR 60,000,000 | 5% |
| IDR 60,000,001 – 250,000,000 | 15% |
| IDR 250,000,001 – 500,000,000 | 25% |
| IDR 500,000,001 – 5,000,000,000 | 30% |
| Above IDR 5,000,000,000 | 35% |
PTKP (Non-Taxable Income) Thresholds
TK0 (single, no dependents): IDR 54,000,000/year. Each dependent adds IDR 4,500,000 (up to 3). Married taxpayers (K0) start at IDR 58,500,000. These thresholds have not changed since 2016.
RecruitGo Handles Indonesia Payroll
Managing payroll in Indonesia means navigating BPJS, PPh 21 withholding, TER rates, and periodic regulatory changes. RecruitGo's Employer of Record service handles it all.
Accurate BPJS Filing
We register employees with BPJS Kesehatan and Ketenagakerjaan, calculate contributions using the correct caps and rates, and file on time every month.
PPh 21 Compliance
Monthly TER-based withholding and annual progressive tax settlement handled end-to-end, including SPT filing and year-end reconciliation.
THR & Bonuses
We process THR (religious holiday allowance) and discretionary bonuses with proper tax treatment, ensuring correct withholding in the payment month.
Regulatory Updates
When caps change (like the March 2026 JP increase), we update calculations automatically — no action required from your team.
Frequently Asked Questions
TER (Tarif Efektif Rata-rata) is the effective tax rate system introduced in 2024 for monthly PPh 21 withholding. Instead of calculating progressive tax each month, employers apply a single percentage based on the employee’s gross monthly income and PTKP category (A, B, or C). The final annual tax is still settled using the progressive brackets in December.
BPJS Kesehatan is Indonesia’s national health insurance program. Contributions are 5% of salary (1% employee, 4% employer), capped at IDR 12,000,000 base salary. BPJS Ketenagakerjaan covers workplace accident insurance (JKK), death benefit (JKM), old-age savings (JHT), and pension (JP). Both are mandatory for all formal employees.
PTKP (Penghasilan Tidak Kena Pajak) is your non-taxable income allowance. TK0 means single with no dependents (IDR 54M/year). TK1-TK3 adds dependents. K0-K3 is for married taxpayers. The correct PTKP reduces your taxable income and therefore your PPh 21. Choose the status that matches your actual family situation as registered with your employer.
The pension contribution (JP) is 3% of salary (1% employee, 2% employer), but only on salary up to a government-set cap. Before March 2026, the cap was IDR 10,042,300/month. From March 2026 onward, it increased to IDR 10,977,600/month. Salary above the cap is not subject to JP contributions.
Net-to-gross calculation determines the gross salary an employer must pay so that the employee receives a specific net (take-home) amount after all deductions. This is useful when offering a guaranteed net salary. The calculator iteratively finds the gross amount that, after BPJS and PPh 21 deductions, yields the desired net pay.
THR is not included in the standard monthly calculation. However, you can use the bonus field to add THR or any other one-time payment to see its tax impact. THR is typically equivalent to one month’s salary and is subject to the same TER-based withholding in the month it is paid. THR is mandatory for employees who have worked at least one month.
