Spouse sponsered kitap work

[mas_dam]

• 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​
UMR/UMK		Basic Salary + Fixed Allowance​	JKK​	Jaminan Kecelakaan Kerja/Accident Insurance​	0.24%​	0.00%​	0.24%​
UMR/UMK		Basic Salary + Fixed Allowance​	JKM​	Jaminan Kematian/Life Insurance​	0.30%​	0.00%​	0.30%​
UMR/UMK		Basic Salary + Fixed Allowance​	JHT​	Jaminan Hari Tua/Pension Plan​	3.70%​	2.00%​	5.70%​
UMR/UMK	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.

PPh 21 (income tax) – who pays what portion?

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:

Kalkulator Pajak

Aplikasi Direktorat Jenderal Pajak

kalkulator.pajak.go.id

By the way, your employer's BPJS payments are also PPh21 taxable/part of your Gross tax base - except for JHT (and JP) payments.

 

[pantaiema]

There is a new article published by Kemnaker about working for spouse sponsored visa today Sept 2, 2026.

SENTA - Seputar Binapenta

majalahsenta.kemnaker.go.id

The most ambiguous article here is the article 61 of the Immigration law UU_No_6_2011:
The Holders of ITAS as intended in Article 52 (e) and (f) and the holders of ITAP as intended in Article 54 paragraph (1) letters b and d can carry out work and/or business to meet their living and/or family needs.

Here is the clarification from Kemnaker
"If a foreign national from a mixed marriage will work in the informal sector without a legal entity, then no RPTKA (work permit) approval is required. Unfortunately, the types and categories of informal sector work that foreign nationals from mixed marriages can perform have not yet been outlined in any immigration or employment regulations. Therefore, the definition of the informal sector that is often used is running their own small business, providing private tutoring at home, traveling vendors, street vendors, stalls, grocery stores, and other small businesses, domestic workers, motorcycle taxi drivers, pedicab drivers, bajaj drivers, scavengers, and others. However, in the work permit process, employers who will employ foreign workers, especially those from mixed marriages, are given a dispensation or convenience during the online RPTKA approval application process through the page https://tka-online.kemnaker.go.id. They only need to upload an additional document, namely a marriage certificate. Foreign workers in mixed marriages do not need to obtain an Exit Permit Only (EPO) to leave the Republic of Indonesia to convert their visa to a work visa. However, RPTKA approval will adjust the validity period stated on the residence permit previously held by the foreign national sponsored by their Indonesian spouse. Furthermore, there is no age limit for foreign workers in mixed marriages, as long as the legally registered employer will employ them according to their skills."

So what many people have argued in this thread is correct. Do not just assume you could work in any work without a work permit. If in doubt or you want to be safe rather than using your own interpretation of this ambiguous article 61 of the Immigration law UU_No_6_2011.. It is better check it and apply via mennaker, and get it in writing using a correct procedure from:
https://tka-online.kemnaker.go.id

 

[marcus]

... Do not just assume you could work in any work without a work permit. If in doubt or you want to be safe ... It is better check it and apply via mennaker, and get it in writing using a correct procedure from:
https://tka-online.kemnaker.go.id

I would prefer to say that :

A) To work in "formal sector" (PT , PT PMA , and similar) one needs a work permit (as the Immigration Law's benefit does not apply) , but can maintain the Indonesian spouse sponsored ITAS/ITAP if applicable ;

B) To work (using the Immigration Law's benefit) in the "informal sector" , mainly in a small business owned by the Indonesian spouse (as foreigners cannot own any other business except PT PMA) , a work permit is not necessary (not applicable too) . In this case I suggest the foreigner to talk about his/her intended plan to both the local Kantor Imigrasi & the Manpower Office , in order to avoid any future problem .

-----------------

So , what this information (that you showed above) from the Indonesian Ministry of Manpower adds/expands my previous knowledge is basically the following :

"... Therefore, the definition of the informal sector that is often used is running their own small business, providing private tutoring at home, traveling vendors, street vendors, stalls, grocery stores, and other small businesses, domestic workers, motorcycle taxi drivers, pedicab drivers, bajaj drivers, scavengers, and others ..."

To work in the "formal sector" with a work permit : "... there is no age limit for TKA/foreign workers from mixed marriages, as long as the employer, a legal entity, will employ the foreign worker according to their skills ..." .