Indonesia Salary & Tax Calculator
Work out take-home pay for any salary in Indonesia. Enter a gross salary, or the net pay you want to give, to see BPJS contributions and PPh 21 income tax, plus what the employer pays on top, using the latest rates.
- PPh 21: TER monthly rates
- Annual tax: progressive brackets
- BPJS Kesehatan: 1% + 4%
- BPJS Ketenagakerjaan: JHT, JP, JKK, JKM
Your salary
PTKP = non-taxable income. TK = single, K = married. Number = dependents (0-3).
Shows the provincial minimum wage (UMP) for reference only; it does not affect the tax calculation.
Advanced adds a bonus or THR field.
2026 Rates: BPJS Kesehatan 5% (4% employer + 1% employee, base capped at IDR 12M), JHT 5.7%, JP 3% (capped), JKK 0.24%, JKM 0.3%. PPh 21 by TER each month, progressive brackets for the year. For estimation only.
Results
For one employee, per month
- Take-home pay
- BPJS Kesehatan
- JHT
- JP
- PPh 21
| Gross income | IDR 15,000,000 |
|---|---|
| PPh 21 (Income Tax)TER category A, 7% of bruto income | −IDR 1,089,270 |
| BPJS Kesehatan1%, capped at IDR 12M base | −IDR 120,000 |
| JHT (Old-Age)2% | −IDR 300,000 |
| JP (Pension)1%, capped at IDR 11,086,300 | −IDR 110,863 |
| Total Deductions | −IDR 1,620,133 |
| Net Take-Home Pay | IDR 13,379,867 |
Excludes THR and bonuses; add them in Advanced mode. See how each figure is worked out.
What the employer pays
On top of the salary, per month
| Gross income | IDR 15,000,000 |
|---|---|
| BPJS Kesehatan4%, capped at IDR 12M base | +IDR 480,000 |
| JHT (Old-Age)3.7% | +IDR 555,000 |
| JP (Pension)2%, capped at IDR 11,086,300 | +IDR 221,726 |
| JKK (Work Accident)0.24% | +IDR 36,000 |
| JKM (Death Benefit)0.3% | +IDR 45,000 |
| Total Employer Cost | IDR 16,337,726 |
- On top of the salary
- 9%
- Employer cost per year, before THR
- IDR 196.1M
Hire through RecruitGo
No PT PMA needed. We employ them for you.
- Employer costSalary plus employer BPJS
- IDR 16,337,726
- RecruitGo EOR fee (15%, min $99)≈ $140 USD
- +IDR 2,450,659
- Onboard an employee in 3 to 5 business days, with zero setup cost
- BPJS registration and contributions, PPh 21 withholding and e-Filing every month
- THR payment processing and severance calculations handled for you
How it is computed
How these numbers were worked out
Each figure above, computed from a monthly gross income of IDR 15,000,000 using the 2026 rates.
BPJS Kesehatan
- Monthly salary base: IDR 12,000,000, the IDR 12,000,000 cap.
- Employee 1%: IDR 120,000, deducted from pay. Employer 4%: IDR 480,000, paid on top.
Source: BPJS Kesehatan: 5% of salary (1% employee, 4% employer), capped at IDR 12,000,000 base salary.
BPJS Ketenagakerjaan
- JHT (old-age savings), no cap: employee 2% IDR 300,000, employer 3.7% IDR 555,000.
- JP (pension), on salary up to IDR 11,086,300 a month: employee 1% IDR 110,863, employer 2% IDR 221,726.
- JKK (work accident) 0.24% and JKM (death benefit) 0.3%, employer only: IDR 81,000.
Source: BPJS Ketenagakerjaan: JHT, JP, JKK (risk group I) and JKM rates; JP cap from March 2026.
PPh 21 income tax
- Bruto income: IDR 15,000,000 gross plus IDR 561,000 of employer BPJS Kesehatan, JKK and JKM = IDR 15,561,000.
- PTKP TK0 uses TER category A. At this income the rate is 7%: IDR 1,089,270 a month.
- In December, the year's tax is settled using the progressive brackets.
Source: TER (Tarif Efektif Rata-rata) monthly withholding, introduced in 2024.
PTKP status
- TK0: a non-taxable allowance of IDR 54,000,000 a year.
- For monthly withholding it sets the TER category: TK0 is category A. The allowance itself is deducted in the annual settlement.
- Each dependent adds IDR 4,500,000 (up to 3). Married taxpayers (K0) start at IDR 58,500,000.
Source: PTKP (non-taxable income) thresholds, unchanged since 2016.
THR and bonuses
- Not in the figures above. THR is typically one month's salary: IDR 15,000,000.
- Switch to Advanced mode and enter it as a bonus to see its tax impact.
- Read more in our guide to THR in Indonesia.
Source: THR: typically one month’s salary, mandatory for employees who have worked at least one month.
RecruitGo EOR fee
- Total monthly payroll: IDR 16,337,726, the gross income plus employer BPJS contributions.
- 15% of that is IDR 2,450,659. The USD 99 minimum is IDR 1,732,500 at 1 USD = IDR 17,500.
- The higher one applies: IDR 2,450,659 a month. For the full cost of a hire, use the Indonesia EOR cost calculator.
Source: RecruitGo EOR pricing: 15% of total monthly payroll or USD 99, whichever is higher.
Guide
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.
2026 Updates
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 10,547,400 to IDR 11,086,300 per month. This means employees earning above the new cap will see slightly higher pension deductions compared to the previous limit.
All other BPJS rates, TER tables, and progressive tax brackets remain unchanged from 2025. The PTKP thresholds have also not been adjusted.
| Period | JP Cap (Monthly) | Max Employee JP (1%) |
|---|---|---|
| Before March 2026 | IDR 10,547,400 | IDR 105,474 |
| From March 2026Current | IDR 11,086,300 | IDR 110,863 |
Social Security
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 11,086,300 (from Mar 2026) |
| JKK (Work Accident) | — | 0.24% | Risk group I (lowest) |
| JKM (Death Benefit) | — | 0.3% | Fixed rate |
The employer's share is paid on top of the gross salary, which is why the employer cost above is higher than the salary itself. To see the full monthly cost of a hire, including the EOR fee, use the Indonesia EOR cost calculator.
Income Tax
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 – 250,000,000Yours | 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% |
Highlighted: the top bracket for an annual taxable income of IDR 121,801,644, from twelve months at the pay above.
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
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.
If you already have an entity in Indonesia and only need payroll run for you, see our payroll service in Indonesia.
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 10,547,400/month. From March 2026 onward, it increased to IDR 11,086,300/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.
