Payslip Generator for
Indonesia

Since 2024, Indonesia uses an effective average tax rate (TER) method for monthly PPh 21 withholding, simplified from the previous cumulative method. The final annual tax calculation uses progressive rates: 5% (up to IDR 60 million), 15% (IDR 60-250 million), 25% (IDR 250-500 million), 30% (IDR 500 million-5 billion), and 35% (above IDR 5 billion). Non-taxable income (PTKP) thresholds depend on marital status and dependents.

BPJS Kesehatan (health): 5% of salary (4% employer, 1% employee, capped at IDR 12 million base). BPJS Ketenagakerjaan comprises: JHT/old-age savings (5.7% total: 3.7% employer, 2% employee), JKK/work accident (0.24%-1.74% employer, rate varies by risk), JKM/death benefit (0.3% employer), and JP/pension (3% total: 2% employer, 1% employee, with a wage ceiling). Only JHT and JP have employee contributions.

THR (Tunjangan Hari Raya) is a mandatory religious holiday bonus equal to one month's salary for employees with 12+ months of service (prorated for less). It must be paid at least seven days before the religious holiday. THR is subject to PPh 21 income tax. It typically appears on a separate payslip or as an additional line item on the regular monthly payslip for the relevant period.

Indonesian employers must provide a slip gaji for each pay period detailing salary components, BPJS deductions, PPh 21 income tax, and net pay. Most companies use payroll software that can handle the TER (effective average tax rate) method introduced in 2024 for PPh 21 calculation. The payslip should be issued on or before payday and payroll records must be retained for audit purposes.

Yes. The Manpower Law (Law No. 13/2003) and its amendments require employers to maintain wage records and provide employees with documentation of their wages and deductions. Employers must also comply with BPJS registration and contribution obligations. The Ministry of Manpower can conduct inspections, and non-compliance with payroll documentation requirements can result in administrative sanctions.

An Indonesian payslip must show PPh 21 income tax (calculated using the TER method or annual basis), BPJS Kesehatan employee contribution (1% of salary), and BPJS Ketenagakerjaan employee contributions (JHT 2% and JP 1%). Any other agreed deductions such as meal, transport, or loan repayments must also be shown. The gross salary (gaji bruto), total deductions, and net pay (gaji bersih) must be clearly stated.

Yes. Fixed-term contract workers (PKWT) and part-time employees are entitled to payslips showing their wages and applicable deductions. PKWT employees must be registered for BPJS if the contract is at least one month's duration. Casual workers (harian lepas) may be paid daily or weekly but are still entitled to documentation of their earnings. Independent contractors (outsourcing) working under a service agreement are typically not entitled to employer payslips.

Payslips must be issued with every salary payment. Indonesian law requires wages to be paid at the agreed intervals stated in the employment contract, which is typically monthly but can be weekly or fortnightly. The THR (Tunjangan Hari Raya) payment for religious holidays must be accompanied by its own payslip or detailed breakdown. Employers must retain payroll records for audit by the Directorate General of Taxes.