Indonesia Payroll Tools
Take-home pay, PPh 21 TER, BPJS and Tapera calculators for Indonesia payroll.
Indonesia Calculators
Gross to Net Calculator Indonesia
Calculate take-home pay from gross salary.
Calculate now →Net to Gross Calculator Indonesia
Find gross salary from desired net pay.
Calculate now →PPh 21 Tax Calculator Indonesia
Coming Soon
BPJS Contribution Calculator Indonesia
Coming Soon
Tapera Calculator Indonesia
Coming Soon
PTKP Tax-Free Thresholds & TER Category
| Status PTKP | Keterangan | PTKP/Tahun | TER |
|---|---|---|---|
| TK/0 | Belum kawin, 0 tanggungan | Rp54 juta | A |
| TK/1 | Belum kawin, 1 tanggungan | Rp58,5 juta | A |
| K/0 | Kawin, 0 tanggungan | Rp58,5 juta | A |
| TK/2 | Belum kawin, 2 tanggungan | Rp63 juta | B |
| K/1 | Kawin, 1 tanggungan | Rp63 juta | B |
| TK/3 | Belum kawin, 3 tanggungan | Rp67,5 juta | B |
| K/2 | Kawin, 2 tanggungan | Rp67,5 juta | B |
| K/3 | Kawin, 3 tanggungan | Rp72 juta | C |
PPh 21 Progressive Tax Brackets
| PKP Tahunan | Tarif |
|---|---|
| s/d Rp60.000.000 | 5% |
| Rp60 jt - Rp250 juta | 15% |
| Rp250 jt - Rp500 juta | 25% |
| Rp500 jt - Rp5 miliar | 30% |
| Di atas Rp5 miliar | 35% |
FAQ
What is TER PPh 21 and how does it work?
TER is a simplified monthly PPh 21 withholding system effective from 1 January 2024. The rate depends on PTKP category and monthly gross income.
What are total mandatory employee deductions per month?
Mandatory employee deductions include BPJS Kesehatan 1%, JHT 2%, JP 1%, Tapera 2.5%, plus PPh 21 per TER rates.
What is Tapera and when is it mandatory?
Tapera is Indonesia's housing savings program. From 2026, total contribution is 3%: employee 2.5% and employer 0.5%.
Do BPJS contributions reduce PPh 21 tax?
For monthly TER, deductions are averaged into the rate. In annual settlement, JHT and JP may affect taxable income.
What is the JP pension salary cap in 2026?
The JP salary cap increased to Rp11,086,300/month from 1 March 2026. Maximum employee JP is Rp110,863/month.