How it works
PPh 21 is the income tax withheld from salaries in Indonesia. This page works out the true annual liability from your monthly gross salary and shows the result per month, which is how Indonesian payslips are read.
How the tax is calculated
Taxable income (PKP) = annual gross - biaya jabatan - JHT - JP - PTKP
- Biaya jabatan (job expense allowance) is 5% of gross income, capped at Rp 500,000 per month or Rp 6,000,000 per year.
- Only the employee share of JHT (2%) and JP (1%) is deductible. The 1% BPJS Kesehatan contribution is not deductible.
- PTKP (non-taxable income) per year: TK/0 Rp 54,000,000; K/0 Rp 58,500,000; K/1 Rp 63,000,000; K/2 Rp 67,500,000; K/3 Rp 72,000,000. The calculator rounds PKP down to the nearest thousand rupiah.
The PKP is then taxed with the Article 17 progressive rates:
- 5% on the first Rp 60,000,000
- 15% on Rp 60,000,000 to Rp 250,000,000
- 25% on Rp 250,000,000 to Rp 500,000,000
- 30% on Rp 500,000,000 to Rp 5,000,000,000
- 35% above Rp 5,000,000,000
BPJS contributions
- JHT (Jaminan Hari Tua): 2% of wages, no wage cap.
- JP (Jaminan Pensiun): 1% of wages up to the cap of Rp 11,086,300 per month (in force since 1 March 2026; Rp 10,547,400 before).
- BPJS Kesehatan: 1% of wages up to Rp 12,000,000 per month (the employer pays a further 4%).
Worked example
Take a salary of Rp 10,000,000 per month (Rp 120,000,000 a year), status TK/0. Biaya jabatan is Rp 6,000,000 a year, JHT Rp 2,400,000 and JP Rp 1,200,000, so net income is Rp 110,400,000. After the PTKP of Rp 54,000,000 the PKP is Rp 56,400,000, all in the 5% bracket: PPh 21 is Rp 2,820,000 a year, or Rp 235,000 a month. Add BPJS Kesehatan of Rp 1,200,000 a year and the take-home pay is Rp 112,380,000 a year, or Rp 9,365,000 a month. With status K/1 the PKP falls to Rp 47,400,000 and PPh 21 to Rp 2,370,000.
TER monthly method and the December true-up
Under PMK 168/2023 employers use the TER table for January to November: your monthly gross is multiplied by a rate that depends on your PTKP category (category A for TK/0, TK/1 and K/0; B for TK/2, TK/3, K/1 and K/2; C for K/3). In the last tax period, usually December, the employer recalculates the whole year with the Article 17 rates above and withholds the difference, or refunds any over-withholding. The result of this calculator is that final annual amount.
What this calculator leaves out
It covers one employer and a regular monthly salary. Bonuses, THR holiday pay and severance are taxed in their own way and are not modelled; employer-paid JKK, JKM and health premiums are not added to taxable gross; the 20% surcharge for taxpayers without an NPWP, a spouse who also works with separate filing, zakat, and the DTP incentives are ignored. Wage caps follow the rules in force in October 2026.