Indonesia Salary Calculator: Take-Home Pay After BPJS and PPh 21
Enter a gross monthly salary in rupiah to see what reaches the bank account each month, and why December is different.
What comes off an Indonesian salary
Take-home pay is the gross monthly salary minus the employee's social security contributions and the monthly income tax withholding, called PPh 21. The employee pays 1% for national health insurance (BPJS Kesehatan, counted on wages up to IDR 12,000,000), 2% for the old-age savings programme (JHT) and 1% for the pension programme (JP, counted on wages up to IDR 11,086,300). The employer pays its own, larger share on top of the salary; the BPJS calculator shows both sides.
How PPh 21 is withheld since 2024
From January to November, employers withhold income tax with a monthly effective rate (tarif efektif rata-rata, TER) taken from one of three tables, A, B or C. The table depends on the employee's tax status (PTKP), and the rate is applied to the gross income of the month. In December the employer recalculates the tax for the whole year with the progressive rates of Article 17 of the Income Tax Law, from 5% to 35%, after deducting the occupational expense (5% of gross income, at most IDR 6,000,000 a year), the employee's pension contributions and the non-taxable income. December's withholding is the difference, which is why December's pay is usually lower.
Example: IDR 10,000,000 a month, single (TK/0)
Employee BPJS contributions are IDR 400,000 a month. The TER A rate for this income is 2%, so IDR 200,000 is withheld each month from January to November and the take-home pay is IDR 9,400,000. The December adjustment withholds IDR 620,000, leaving IDR 8,980,000 that month. Over the year the take-home pay averages IDR 9,365,000 a month.
Tax status (PTKP) in short
PTKP is the yearly non-taxable income: IDR 54,000,000 for a single taxpayer, IDR 4,500,000 more for a married taxpayer, and IDR 4,500,000 more for each dependant, up to three. In the code, TK means single, K means married and the number counts the dependants, so K/2 is a married taxpayer with two dependants (IDR 67,500,000 a year).
Foreign employees
The calculator assumes an Indonesian tax resident. An individual who lives in Indonesia, who stays more than 183 days within any 12 months, or who is in Indonesia during a tax year intending to live here, is a resident taxpayer and is taxed like an Indonesian employee. Non-residents are generally taxed through a 20% withholding under Article 26 on gross Indonesian-source income, unless a tax treaty sets a lower rate. A salary paid in a foreign currency is converted to rupiah with the Ministry of Finance's weekly tax exchange rate (Kurs Pajak); for market rates, see rupiah exchange rates.
Frequently asked questions
Will this match my payslip exactly?
Not always. Employers may pay extra allowances, deduct loan or cooperative instalments, or pay the tax on your behalf (a gross-up arrangement). Treat the result as an estimate.
Do allowances count as salary?
Yes. Fixed and variable allowances are part of gross income; add them to the monthly salary before calculating.
Does the THR bonus change the tax?
Yes. THR and bonuses are taxable. The month they are paid falls into a higher TER bracket, and the December adjustment settles the tax for the whole year.
Why is December lower?
Monthly TER withholding is an approximation. In December the employer applies the annual progressive rates and withholds whatever is still due, so December carries the difference.