mas_dam
Well-Known Member
- Joined
- Aug 31, 2020
- Messages
- 131
- BPJS is calculated based on Base Salary + Fixed Allowances.
- Examples for variable allowances that are not subject to BPJS are:
- Tax Allowance (if your employer covers your PPh21 for a "Net" payment)
- Bonus/Commission payments
- Attendance Allowances (paid per working day)
- JP and BPJS Health have a cap of the calculation basis.
- i.e. for BPJS Health if your salary is IDR 50,000,000 you are not paying 4%/1% of IDR 50,000,000 but only 4%/1% of IDR 12,000,000.
- for JP the max. amount is increased every March for inflation adjustments. Foreigners are not part of JP so you can remove it from the below calculation for your case.
Min | Max | Calculation Base | Type | Type | Company | Employee | Total | |
| Basic Salary + Fixed Allowance | JKK | Jaminan Kecelakaan Kerja/Accident Insurance | 0.24% | 0.00% | 0.24% | ||
| Basic Salary + Fixed Allowance | JKM | Jaminan Kematian/Life Insurance | 0.30% | 0.00% | 0.30% | ||
| Basic Salary + Fixed Allowance | JHT | Jaminan Hari Tua/Pension Plan | 3.70% | 2.00% | 5.70% | ||
| 10,547,400 | Basic Salary + Fixed Allowance | JP | Jaminan Pensiun/Pension Security (JP) | 2.00% | 1.00% | 3.00% | |
UMR/UMK | 12,000,000 | Basic Salary + Fixed Allowance | Kesehatan | BPJS Kesehatan | 4.00% | 1.00% | 5.00% | |
10.24% | 4.00% | 14.24% |
11.24% of your Fixed Salary for BPJS (excl. JP) if the company doesn't deduct your 4% and covers it as additional allowance.
DPKK: USD 100 x 12 months, non-reimbursable
Some other minor Work Permit fees, maybe agent fees.
It's your personal income tax, you pay it 100%, or better: your employer is mandated to withhold and pay it on your behalf and provide the withholding/reporting certificates and proofs to you for Personal Income Tax reporting etc.
If you negotiate a NET/TAKE HOME Salary, your employer will need to mark-up your Salary with a "Variable Allowance" accordingly. The Variable allowance in itself is of course also taxable/part of your Gross Salary.
You can use this to get an idea:
By the way, your employer's BPJS payments are also PPh21 taxable/part of your Gross tax base - except for JHT (and JP) payments.
