Indonesian PPh 21 by the TER tables: monthly tax, December settlement, BPJS, take-home
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.From January to November, Indonesian employers withhold PPh 21 as monthly gross pay times an effective rate (TER) from table A, B or C, set by PTKP status. December settles the year at the Pasal 17 rates of 5% to 35%. A Rp10,000,000 salary, single, pays Rp261,350 a month.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type the monthly salary with fixed allowances (gaji + tunjangan tetap).
Choose single or married and the number of dependents: this sets PTKP and the TER category.
Leave BPJS on to add the employer’s JKK, JKM and health premiums to gross and take your own shares off.
Add a bonus or THR if one is paid in a month this year.
Read the monthly PPh 21, take-home pay, the yearly tax and the December settlement.
This calculator works out PPh Pasal 21 for a permanent employee (pegawai tetap) under PP 58/2023 and PMK 168/2023, with the employee's BPJS contributions, from the tables and examples published by the Directorate General of Taxes.
January to November: TER. Gross pay for the month is multiplied by one rate from a table. Category A covers TK/0, TK/1 and K/0; B covers TK/2, TK/3, K/1 and K/2; C covers K/3. Rates run from 0% (up to Rp5.4 million in table A) to 34%.
What counts as gross. Salary and allowances, bonuses and THR, plus the JKK, JKM and BPJS Kesehatan premiums the employer pays for you. The employer's JHT and JP are not income.
December: the yearly settlement. The year's gross, less biaya jabatan (5%, at most Rp6,000,000), your own JHT and JP contributions, zakat paid through the employer and PTKP, is rounded down to the thousand and taxed at 5%, 15%, 25%, 30% and 35%. December's withholding is that tax less what was withheld from January to November, so it is often higher than the other months.
A worked example. Rp10,000,000 a month, single (TK/0), lowest JKK risk: gross is Rp10,454,000 with the employer's premiums, so the TER is 2.5% and PPh 21 is Rp261,350 a month. After JHT, JP and BPJS Kesehatan, take-home pay is Rp9,338,650. The yearly tax is Rp3,277,200, so December takes Rp402,350.
BPJS. Your share is 2% JHT, 1% JP (on wages up to the JP cap) and 1% BPJS Kesehatan (on wages up to Rp12,000,000). The JP cap is raised every March; the calculator starts with the figure BPJS Ketenagakerjaan lists, and you can type the one on your payslip.
Not included. Gross-up (tunjangan pajak), benefits in kind, daily and non-permanent workers, PPh 26 for non-residents, and a bonus paid in December.
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From January to November, multiply the month's gross pay, including the employer's JKK, JKM and BPJS Kesehatan premiums, by the effective rate in table A, B or C for that gross. A single employee with Rp15,500,000 gross falls in the 7% row of table A, so Rp1,085,000 is withheld.
Category A covers TK/0, TK/1 and K/0, with PTKP of Rp54 million or Rp58.5 million. Category B covers TK/2, TK/3, K/1 and K/2. Category C covers K/3, with PTKP of Rp72 million. Marriage and up to three dependents decide the status.
December settles the whole year. The year's gross, less biaya jabatan, your pension contributions and PTKP, is taxed at the Pasal 17 rates, and the tax already withheld from January to November is subtracted. In the DJP example, Rp10 million a month on K/0 pays Rp200,000 monthly and Rp515,000 in December.
An employee pays 2% for JHT, 1% for JP on wages up to the JP cap, and 1% for BPJS Kesehatan on wages up to Rp12,000,000. The employer adds 3.7% JHT, 2% JP, 4% health, 0.3% JKM and 0.24% to 1.74% JKK, depending on the work's risk.
Biaya jabatan is an allowance for work expenses deducted from a permanent employee's gross in the yearly calculation: 5% of gross pay, at most Rp6,000,000 a year or Rp500,000 a month. Anyone earning more than Rp120 million a year reaches the maximum.
Yes. A bonus or THR is added to the gross of the month it is paid, which can move the whole month into a higher TER row. The yearly tax worked out in December then corrects the total, so any extra taken in the bonus month comes back as a smaller December withholding.
Rates and rules change; check the source before you rely on a figure.
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