OK They told me 28% but my salary will be over 500J that is why i asked.
Does that include the BBJS?
For employees the premium is set at 5% of monthly salary up to a salary cap of Rp 8 million. In the private sector, the employer is responsible for 4% and the employee has 1% of their salary deducted.
Re: BPJS
From our excellent BPJS article:
For tax purposes, the employers contribution is also considered income (penghasilan), and the 1% employee deduction can not be deducted from net income.
Because of the cap, the maximum employer contribution is Rp 320,000/mo (5% * Rp 8 million).
Do I understand that last part right? So no matter what your salary the max would always be 4% from 8jt = 320rb/mo ?
Pasal 17.1, Undang-Undang No. 36 tahun 2008:
Progressive Tax rates on Net income (subtract Exemption from Gross Income):
Up tp 50 juta 5%
50 juta to 250 juta 15%
250 juta to 500 juta 25%
Over 500 juta 30%
Exemptions (2016)
1. Single Tax Payer
Tax Subject 54.000.000,-
1 Dependent 58.500.000,-
2 Dependent 63.000.000,-
3 Dependent 67.500.000,-
2. Married Tax Subject, filing separately or single income
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Tax Subject 58.500.000,-
1 Dependent 63.000.000,-
2 Dependents 67.500.000,-
3 Dependents 72.000.000,-
3. Married Tax Subject, filling jointly
Tax Subject 112.500.000,-
1 Dependent 117.000.000,-
2 Dependents 121.500.000,-
3 Dependents 126.000.000,-
Pasal 17.1, Undang-Undang No. 36 tahun 2008:
Progressive Tax rates on Net income (subtract Exemption from Gross Income):
Up tp 50 juta 5%
50 juta to 250 juta 15%
250 juta to 500 juta 25%
Over 500 juta 30%
Exemptions (2016)
1. Single Tax Payer
Tax Subject 54.000.000,-
1 Dependent 58.500.000,-
2 Dependent 63.000.000,-
3 Dependent 67.500.000,-
2. Married Tax Subject, filing separately or single income
Tax Subject 58.500.000,-
1 Dependent 63.000.000,-
2 Dependents 67.500.000,-
3 Dependents 72.000.000,-
3. Married Tax Subject, filling jointly
Tax Subject 112.500.000,-
1 Dependent 117.000.000,-
2 Dependents 121.500.000,-
3 Dependents 126.000.000,-
May I ask is this still the case in 2021?Pasal 17.1, Undang-Undang No. 36 tahun 2008:
Progressive Tax rates on Net income (subtract Exemption from Gross Income):
Up tp 50 juta 5%
50 juta to 250 juta 15%
250 juta to 500 juta 25%
Over 500 juta 30%
Exemptions (2016)
1. Single Tax Payer
Tax Subject 54.000.000,-
1 Dependent 58.500.000,-
2 Dependent 63.000.000,-
3 Dependent 67.500.000,-
2. Married Tax Subject, filing separately or single income
Tax Subject 58.500.000,-
1 Dependent 63.000.000,-
2 Dependents 67.500.000,-
3 Dependents 72.000.000,-
3. Married Tax Subject, filling jointly
Tax Subject 112.500.000,-
1 Dependent 117.000.000,-
2 Dependents 121.500.000,-
3 Dependents 126.000.000,-
Applicable and obligatory. The only part of the BPJS program that is not allowed for foreigners is JP (pension benefits). JHT is refundable after 1 full year of work in case of termination. And foreigners are entitled to the paid benefits.I don't think employee social security is applicable to foreigners is it? Since they're not entitled to its benefits.
Applicable and obligatory. The only part of the BPJS program that is not allowed for foreigners is JP (pension benefits). JHT is refundable after 1 full year of work in case of termination. And foreigners are entitled to the paid benefits.
Yes. But not mentioned above is BPJS TK (employee social security), additional approx. 6%.
Min | Max | Company | Employee | Total | ||||
Basic Salary + Fixed Allowance | Tunjangan JKK (Q) | JKK | 0.24% | 0.00% | 0.24% | |||
Basic Salary + Fixed Allowance | Tunjangan JKM (R) | JKM | 0.30% | 0.00% | 0.30% | |||
Basic Salary + Fixed Allowance | Tunjangan JHT 5.7% (S) | Jaminan Hari Tua/Pension Plan | 3.70% | 2.00% | 5.70% | |||
8,754,600 | Basic Salary + Fixed Allowance | Tunjangen JP 3% (T) | Jaminan Pensiun/Pension Security (JP) | 2.00% | 1.00% * | 3.00% | ||
UMR 2021: | 4,416,186 | 12,000,000 | Basic Salary + Fixed Allowance | Tunjangan Kesehatan (U) | BPJS Kesehatan | 4.00% | 1.00% | 5.00% |
10.24% | 4.00% | 14.24% |