About the Indonesia Salary Calculator
This Indonesia salary calculator estimates your take-home pay (gaji bersih) for a full year as a permanent employee (pegawai tetap). It deducts the employee BPJS contributions — BPJS Kesehatan 1%, Jaminan Hari Tua (JHT) 2% and Jaminan Pensiun (JP) 1% — and the PPh 21 income tax due for the year, including your THR or annual bonus.
Since January 2024 employers withhold PPh 21 each month from January to November using the effective-rate tables (tarif efektif rata-rata, TER) in PP 58/2023, then true up in December using the annual Pasal 17 rates. Because the December calculation settles the whole year, your total PPh 21 equals the annual figure shown here: 5% up to Rp60 million of taxable income, 15% to Rp250 million, 25% to Rp500 million, 30% to Rp5 billion and 35% above. Taxable income is gross pay (including employer-paid JKK, JKM and BPJS Kesehatan premiums) minus the 5% occupational allowance (biaya jabatan, max Rp6 million), your JHT and JP contributions and your PTKP allowance (Rp54 million, plus Rp4.5 million if married and per dependant, up to three).
Use it to compare offers, plan around THR or check your bukti potong 1721-A1. The JP wage cap defaults to Rp11,086,300 (March 2026 – February 2027) and JKK is assumed at the lowest-risk 0.24% rate.
With the default inputs, the average take-home pay per month is Rp 14,509,124.50. Change any value above to recalculate instantly.
How to use the indonesia salary calculator
- 1Enter your monthly gross salary including fixed allowances.
- 2Enter your THR or annual bonus.
- 3Choose single or married and the number of dependants (max 3).
- 4Keep BPJS on if you are enrolled through your employer.
- 5Read your average monthly take-home pay and the PPh 21 breakdown.
Formula and method
Gross income (penghasilan bruto) is twelve months of salary plus THR or bonus, plus the JKK (0.24%), JKM (0.3%) and BPJS Kesehatan (4%, on wages up to Rp12 million) premiums your employer pays, which count as taxable benefits. The 5% biaya jabatan (capped at Rp6 million a year) and your own JHT (2%) and JP (1%, on wages up to the JP cap) contributions are deducted to get net income (neto).
PTKP — Rp54 million for yourself, Rp4.5 million for a spouse and Rp4.5 million per dependant up to three — is subtracted and the result is rounded down to the nearest Rp1,000 (PKP). PPh 21 is then charged at 5%, 15%, 25%, 30% and 35% on the Pasal 17 brackets. Monthly TER withholding is a prepayment of this annual amount.
- Bruto
- Annual cash pay + employer-paid JKK, JKM and BPJS Kesehatan premiums
- JHT / JP
- Employee old-age savings (2%) and pension (1%, capped) contributions
- PTKP
- Penghasilan tidak kena pajak — non-taxable allowance
- PKP
- Penghasilan kena pajak — taxable income
Worked examples
Rp15 million a month, single, THR of one month
Bruto is Rp195m cash plus Rp6.73m employer premiums = Rp201.73m. After Rp6m biaya jabatan, Rp4.93m JHT/JP and Rp54m PTKP, PKP is Rp136,801,000. Tax is 5% of Rp60m plus 15% of Rp76.8m = Rp14,520,150, leaving about Rp14.5m a month on average.
Rp8 million a month, married with 2 dependants (K/2)
PTKP for K/2 is Rp67.5m, so only Rp32.56m is taxable at 5%, giving PPh 21 of Rp1,628,000 for the year. After Rp3.84m of BPJS contributions, take-home pay is Rp98.53m, or about Rp8.21m a month.
Rp60 million a month with Rp120 million bonus, K/3
Biaya jabatan is capped at Rp6m and JP and BPJS Kesehatan stop at their wage caps. PKP of Rp755.9m reaches the 30% bracket, so PPh 21 is Rp170.8m and annual take-home pay about Rp652m.
Frequently asked questions
What is PPh 21 TER?+
TER (tarif efektif rata-rata) is the monthly withholding method introduced by PP 58/2023 from January 2024. Employers apply a single effective rate from table A, B or C to gross monthly pay for January–November, then calculate the true annual tax in December and withhold the difference.
Which TER category am I in?+
Category A covers TK/0, TK/1 and K/0; category B covers TK/2, TK/3, K/1 and K/2; category C is for K/3. The category follows your PTKP status at the start of the year.
How much is PTKP in 2026?+
PTKP is Rp54,000,000 a year for the taxpayer, plus Rp4,500,000 for a spouse and Rp4,500,000 for each dependant, up to three. A married employee with three dependants (K/3) therefore has Rp72,000,000 of non-taxable income.
How much BPJS is deducted from my salary?+
Employees pay 1% for BPJS Kesehatan (on wages up to Rp12 million), 2% for JHT and 1% for JP (on wages up to the JP cap, Rp11,086,300 from March 2026). Employers pay larger shares, including JKK and JKM, on top of your salary.
Is THR taxed?+
Yes. THR and bonuses are part of gross income for PPh 21. Under TER they are added to the month they are paid, which often makes that month’s withholding look high, but the December recalculation spreads the tax across the year.
Why is my December PPh 21 different?+
In December the employer recalculates tax on your whole year using Pasal 17 rates, PTKP and deductions, then subtracts what TER already withheld. The result can be higher or lower than other months, and is sometimes negative (a refund through payroll).
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.