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 ..." .

 

[centurion]

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 ..." .

Work permit for foreigners married more than 5 years to an Indonesian citizen is not required.

 

[Mambojambo]

Work permit for foreigners married more than 5 years to an Indonesian citizen is not required.

I agree, the law has changed but it's pending approval of the president. Foreigners who have been on spouse sponsored KITAP and married for more than five years are eligible to bypass the work permit procedures. It's a very helpful move for those of us who have been looking after their families in Indonesia. Tbh, it was quite necessary.

 

[centurion]

I agree, the law has changed but it's pending approval of the president. Foreigners who have been on spouse sponsored KITAP and married for more than five years are eligible to bypass the work permit procedures. It's a very helpful move for those of us who have been looking after their families in Indonesia. Tbh, it was quite necessary.

The Law was signed by the president and published already. Does not mention KITAP, just 5 years of marriage, meaning applicant is eligible with a KITAS too if he/she is more than 5 years in marriage.

 

[Mambojambo]

The Law was signed by the president and published already. Does not mention KITAP, just 5 years of marriage, meaning applicant is eligible with a KITAS too if he/she is more than 5 years in marriage.

Wow it's even better, I would be glad if you could share that article with me, at least a link. Cuz, I'll need it in the future.

 

[mas_dam]

See UU Nomor 27 Tahun 2026:

https://peraturan.bpk.go.id/Download/425330/UU%20Nomor%2027%20Tahun%202026.pdf

In particular
Pasal 62 (4) c.
Pasal 70 (2) g.

No RPTKA, Work Permit or DPKK Fees anymore, but everything else seems to remain the same.
As long as still defined as "Tenaga Kerja Asing" you are still subject to:
Pasal 62 (5) & (6) - Limited time employment as "expert" for special role that cannot be filled yet by an Indonesian worker
Pasal 62 (2) not employable by a natural person. It needs to be a company.

Any other interesting takes?

 

[Helpful Herbert]

Work permit for foreigners married more than 5 years to an Indonesian citizen is not required.

That's big news - first I've heard of it. Are there restrictions on type of work?

 

[mas_dam]

Yes.

No RPTKA, Work Permit or DPKK Fees anymore, but everything else seems to remain the same.
As long as still defined as "Tenaga Kerja Asing" you are still subject to:
Pasal 62 (5) & (6) - Limited time employment as "expert" for special role that cannot be filled yet by an Indonesian worker
Pasal 62 (2) not employable by a natural person. It needs to be a company.

 

[Helpful Herbert]

Does the company still need to register you with the relevant ministry? Do they still have to pay the monthly training fee?

 

[centurion]

Does the company still need to register you with the relevant ministry? Do they still have to pay the monthly training fee?

Position restrictions stay, no DPK payment. Maybe the Ministry of Manpower will invent some registration, but from the text in the Law looks like it is applied straight away (similar to directors/commissioners with investment ITAS/ITAP).

 

[marcus]

Does the company still need to register you with the relevant ministry? ...

It will be detailed in future Regulation , see Articles 71 & 72 (below) .

As many other Articles of the Law are also applicable to foreign workers married to Indonesians too , some kind of Government control is necessary .

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

UU no.27 Year 2026 (28 Oct 2026) - free translation
Article 62
(1) An employer intending to employ a foreign worker must possess:
a. a foreign worker utilization plan approved by the Minister; and
b. an authorization for the utilization of a foreign worker from the Minister.
(4) The provisions referred to in paragraph (1) do not apply to:
c. a foreign worker who is married to an Indonesian for a minimum of 5 years.

Article 63
(1) A foreign worker who is the son or daughter of a marriage between a foreigner and an Indonesian may be employed in Indonesia, subject to a specific plan and authorization regarding the employment of foreign workers.

Article 70
(1) An employer is required to pay a compensation fee for the utilization of the foreign worker(s) it employs.
(2) The obligation to pay the compensation fee does not apply to:
g. a foreign worker who:
1. is married to an Indonesian; and/or
2. is a son or daughter from a marriage of a foreign worker and an Indonesian.

Article 71
(1) The Central Government and Regional Governments are obligated to supervise the employment of foreign workers.
(2) The implementation of the supervision referred to in paragraph (1) shall be carried out in accordance with the provisions of laws and regulations.

Article 72
Further provisions regarding the employment of foreign workers shall be regulated by a Government Regulation.