Indonesia Salary Calculator1. Monthly earnings
Basic salary (gaji pokok) and allowances paid each month
Allowances
Tick "BPJS" for fixed allowances (tunjangan tetap) that count towards the BPJS wage base, and "Taxable" for allowances subject to PPh 21.
2. Contributions & deductions
BPJS contributions, PPh 21 and other monthly deductions
Employee shares, worked out from the BPJS wage base (basic + allowances ticked "BPJS").
Other deductions
Loans, advances, cooperative dues and other after-tax deductions.
January–November PPh 21 uses the monthly TER rate. December withholding is the annual Article 17 tax less tax already withheld: Rp 0. Annual figures are 12 × the monthly amounts and exclude THR and bonuses.
| Annual taxable income (PKP) bracket | Rate | Income in bracket | Tax |
|---|---|---|---|
| Annual PPh 21 (Article 17) | Rp 0 | ||
Annual PKP: Rp 0 = annual gross income − occupational cost (5%, max Rp 6,000,000) − employee JHT and JP − PTKP, rounded down to the nearest Rp 1,000.
Run Indonesian payroll without the spreadsheets
PeoplesHR applies BPJS, PPh 21 TER and THR rules automatically, with statutory reports and payslips built in.
Frequently asked questions
How is PPh 21 calculated each month?
Since January 2024, employers withhold PPh 21 for January to November using the average effective rate (Tarif Efektif Rata-rata, TER) set by PP 58/2023 and PMK 168/2023. The TER rate is applied to the monthly gross income, which includes salary, taxable allowances and the JKK, JKM and BPJS Kesehatan premiums paid by the employer. There are three TER categories, A, B and C, based on PTKP status. See the Directorate General of Taxes.
Why is December withholding different?
In December (or the employee's final month), the employer recalculates the full year's tax with the Article 17 progressive rates: 5%, 15%, 25%, 30% and 35%. The tax already withheld under TER is subtracted, so December can be noticeably higher or lower than other months. The overview shows the annual tax and the estimated December amount.
How are BPJS contributions worked out?
BPJS Ketenagakerjaan covers JHT (old-age savings, 3.7% employer and 2% employee), JP (pension, 2% employer and 1% employee, on wages up to a cap that is revised each March), JKK (work accident, 0.24% to 1.74% employer by risk level) and JKM (death, 0.3% employer). BPJS Kesehatan is 5% of wages up to Rp 12,000,000, with 4% from the employer and 1% from the employee. See BPJS Ketenagakerjaan and BPJS Kesehatan.
What is PTKP?
PTKP (Penghasilan Tidak Kena Pajak) is the annual non-taxable income allowance. It is Rp 54,000,000 for a single taxpayer, plus Rp 4,500,000 if married and Rp 4,500,000 for each dependant, up to three. PTKP status also sets the TER category used for monthly withholding.
How does Net to Gross work?
Enter the take-home pay you want to pay. The calculator keeps your allowances and deductions as entered and finds the basic salary that produces that net amount after BPJS contributions, PPh 21 under TER and deductions.
Is THR included?
No. The religious holiday allowance (Tunjangan Hari Raya, THR), bonuses and other irregular payments are added to gross income in the month they are paid, which can push that month into a higher TER rate. This calculator covers regular monthly pay only.