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Indonesian Take-Home Pay Calculator: Salary, BPJS and PPh 21
Calculate gaji bersih for an Indonesian permanent employee in January–November 2026, including capped employee BPJS shares, monthly PPh 21 withholding and employer contribution costs.
Indonesian Take-Home Pay Calculator: Salary, BPJS and PPh 21: Subtracts employee Kesehatan, JHT and JP, TER income tax and your other deductions from gross cash pay. It adds taxable employer insurance premiums to the TER base when selected. Total employer cost is cash gross plus employer BPJS, avoiding double-counting employee deductions. December and the final employment month need annual reconciliation through the PPh 21 calculator. Government-paid tax incentives and special contribution relief are excluded. Runs 100% locally in your browser with zero server file uploads.
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Compare take-home pay with the employer’s total monthly cost for a standard permanent employee in 2026.
Normally these employer premiums are taxable under PMK 168/2023 Art. 5. Turn this off only if your gross input already includes them or the premiums do not apply. Employer JHT and JP are excluded from taxable gross.
BPJS coverage and risk class
| Component | Rule / calculation | Amount |
|---|---|---|
| Gross cash salary + bonus | Rp 10.000.000 + Rp 0 | Rp 10.000.000 |
| Taxable employer premiums | Employer Kesehatan + JKK + JKM — PMK 168/2023 Art. 5 | Rp 454.000 |
| Taxable gross for TER | Cash gross + taxable premiums | Rp 10.454.000 |
| PPh 21 | Rp 10.454.000 × TER A at 2,5% — PP 58/2023 | Rp 261.350 |
| Employee BPJS | Kesehatan + JHT + JP, with applicable caps | Rp 400.000 |
| Other deductions | Entered amount; not deducted again from the TER tax base | Rp 0 |
| Take-home pay | Cash gross − employee BPJS − PPh 21 − other deductions | Rp 9.338.650 |
| Employer BPJS | All employer programme shares shown below | Rp 1.024.000 |
| Total employer cost | Cash gross + employer BPJS; employee deductions are already part of gross | Rp 11.024.000 |
| Programme / legal basis | Wage base | Employee | Employer |
|---|---|---|---|
| Kesehatan (health) — Perpres 82/2018 Arts. 30–32 | Rp 10.000.000 | Rp 100.000 | Rp 400.000 |
| JHT (old-age savings) — PP 46/2015 | Rp 10.000.000 | Rp 200.000 | Rp 370.000 |
| JP (pension) — PP 45/2015 Art. 29 | Rp 10.000.000 | Rp 100.000 | Rp 200.000 |
| JKK (work accident) — PP 44/2015 | Rp 10.000.000 | Rp 0 | Rp 24.000 |
| JKM (death benefit) — PP 44/2015 | Rp 10.000.000 | Rp 0 | Rp 30.000 |
Kesehatan uses the local wage floor and a Rp 12.000.000 cap. The employee share is 1%, plus 1% per extra eligible family member; the employer share is 4%. JHT has no wage cap. THR and bonuses change cash pay and TER, while the separate BPJS wage controls contributions.
Employee JHT: 2%; employee JP: 1%. JP wage cap: Rp 10.547.400 for January–February 2026 and Rp 11.086.300 from March 2026.
JHT employer share: 3,7%; JP employer share: 2%; JKM employer share: 0,3%. The selected JKK risk rate is employer-paid.
December and the final employment month require annual reconciliation. Use the PPh 21 calculator with your actual annual gross and employee pension deductions.
Full TER monthly tables and PTKP category mapping — PP 58/2023
Category A: TK/0, TK/1, K/0. Category B: TK/2, TK/3, K/1, K/2. Category C: K/3. Upper limits are inclusive; one rate applies to the whole monthly gross.
| Monthly taxable gross | Rate |
|---|---|
| Up to Rp 5.400.000 | 0% |
| Above Rp 5.400.000 to Rp 5.650.000 | 0,25% |
| Above Rp 5.650.000 to Rp 5.950.000 | 0,5% |
| Above Rp 5.950.000 to Rp 6.300.000 | 0,75% |
| Above Rp 6.300.000 to Rp 6.750.000 | 1% |
| Above Rp 6.750.000 to Rp 7.500.000 | 1,25% |
| Above Rp 7.500.000 to Rp 8.550.000 | 1,5% |
| Above Rp 8.550.000 to Rp 9.650.000 | 1,75% |
| Above Rp 9.650.000 to Rp 10.050.000 | 2% |
| Above Rp 10.050.000 to Rp 10.350.000 | 2,25% |
| Above Rp 10.350.000 to Rp 10.700.000 | 2,5% |
| Above Rp 10.700.000 to Rp 11.050.000 | 3% |
| Above Rp 11.050.000 to Rp 11.600.000 | 3,5% |
| Above Rp 11.600.000 to Rp 12.500.000 | 4% |
| Above Rp 12.500.000 to Rp 13.750.000 | 5% |
| Above Rp 13.750.000 to Rp 15.100.000 | 6% |
| Above Rp 15.100.000 to Rp 16.950.000 | 7% |
| Above Rp 16.950.000 to Rp 19.750.000 | 8% |
| Above Rp 19.750.000 to Rp 24.150.000 | 9% |
| Above Rp 24.150.000 to Rp 26.450.000 | 10% |
| Above Rp 26.450.000 to Rp 28.000.000 | 11% |
| Above Rp 28.000.000 to Rp 30.050.000 | 12% |
| Above Rp 30.050.000 to Rp 32.400.000 | 13% |
| Above Rp 32.400.000 to Rp 35.400.000 | 14% |
| Above Rp 35.400.000 to Rp 39.100.000 | 15% |
| Above Rp 39.100.000 to Rp 43.850.000 | 16% |
| Above Rp 43.850.000 to Rp 47.800.000 | 17% |
| Above Rp 47.800.000 to Rp 51.400.000 | 18% |
| Above Rp 51.400.000 to Rp 56.300.000 | 19% |
| Above Rp 56.300.000 to Rp 62.200.000 | 20% |
| Above Rp 62.200.000 to Rp 68.600.000 | 21% |
| Above Rp 68.600.000 to Rp 77.500.000 | 22% |
| Above Rp 77.500.000 to Rp 89.000.000 | 23% |
| Above Rp 89.000.000 to Rp 103.000.000 | 24% |
| Above Rp 103.000.000 to Rp 125.000.000 | 25% |
| Above Rp 125.000.000 to Rp 157.000.000 | 26% |
| Above Rp 157.000.000 to Rp 206.000.000 | 27% |
| Above Rp 206.000.000 to Rp 337.000.000 | 28% |
| Above Rp 337.000.000 to Rp 454.000.000 | 29% |
| Above Rp 454.000.000 to Rp 550.000.000 | 30% |
| Above Rp 550.000.000 to Rp 695.000.000 | 31% |
| Above Rp 695.000.000 to Rp 910.000.000 | 32% |
| Above Rp 910.000.000 to Rp 1.400.000.000 | 33% |
| Above Rp 1.400.000.000 | 34% |
| Monthly taxable gross | Rate |
|---|---|
| Up to Rp 6.200.000 | 0% |
| Above Rp 6.200.000 to Rp 6.500.000 | 0,25% |
| Above Rp 6.500.000 to Rp 6.850.000 | 0,5% |
| Above Rp 6.850.000 to Rp 7.300.000 | 0,75% |
| Above Rp 7.300.000 to Rp 9.200.000 | 1% |
| Above Rp 9.200.000 to Rp 10.750.000 | 1,5% |
| Above Rp 10.750.000 to Rp 11.250.000 | 2% |
| Above Rp 11.250.000 to Rp 11.600.000 | 2,5% |
| Above Rp 11.600.000 to Rp 12.600.000 | 3% |
| Above Rp 12.600.000 to Rp 13.600.000 | 4% |
| Above Rp 13.600.000 to Rp 14.950.000 | 5% |
| Above Rp 14.950.000 to Rp 16.400.000 | 6% |
| Above Rp 16.400.000 to Rp 18.450.000 | 7% |
| Above Rp 18.450.000 to Rp 21.850.000 | 8% |
| Above Rp 21.850.000 to Rp 26.000.000 | 9% |
| Above Rp 26.000.000 to Rp 27.700.000 | 10% |
| Above Rp 27.700.000 to Rp 29.350.000 | 11% |
| Above Rp 29.350.000 to Rp 31.450.000 | 12% |
| Above Rp 31.450.000 to Rp 33.950.000 | 13% |
| Above Rp 33.950.000 to Rp 37.100.000 | 14% |
| Above Rp 37.100.000 to Rp 41.100.000 | 15% |
| Above Rp 41.100.000 to Rp 45.800.000 | 16% |
| Above Rp 45.800.000 to Rp 49.500.000 | 17% |
| Above Rp 49.500.000 to Rp 53.800.000 | 18% |
| Above Rp 53.800.000 to Rp 58.500.000 | 19% |
| Above Rp 58.500.000 to Rp 64.000.000 | 20% |
| Above Rp 64.000.000 to Rp 71.000.000 | 21% |
| Above Rp 71.000.000 to Rp 80.000.000 | 22% |
| Above Rp 80.000.000 to Rp 93.000.000 | 23% |
| Above Rp 93.000.000 to Rp 109.000.000 | 24% |
| Above Rp 109.000.000 to Rp 129.000.000 | 25% |
| Above Rp 129.000.000 to Rp 163.000.000 | 26% |
| Above Rp 163.000.000 to Rp 211.000.000 | 27% |
| Above Rp 211.000.000 to Rp 374.000.000 | 28% |
| Above Rp 374.000.000 to Rp 459.000.000 | 29% |
| Above Rp 459.000.000 to Rp 555.000.000 | 30% |
| Above Rp 555.000.000 to Rp 704.000.000 | 31% |
| Above Rp 704.000.000 to Rp 957.000.000 | 32% |
| Above Rp 957.000.000 to Rp 1.405.000.000 | 33% |
| Above Rp 1.405.000.000 | 34% |
| Monthly taxable gross | Rate |
|---|---|
| Up to Rp 6.600.000 | 0% |
| Above Rp 6.600.000 to Rp 6.950.000 | 0,25% |
| Above Rp 6.950.000 to Rp 7.350.000 | 0,5% |
| Above Rp 7.350.000 to Rp 7.800.000 | 0,75% |
| Above Rp 7.800.000 to Rp 8.850.000 | 1% |
| Above Rp 8.850.000 to Rp 9.800.000 | 1,25% |
| Above Rp 9.800.000 to Rp 10.950.000 | 1,5% |
| Above Rp 10.950.000 to Rp 11.200.000 | 1,75% |
| Above Rp 11.200.000 to Rp 12.050.000 | 2% |
| Above Rp 12.050.000 to Rp 12.950.000 | 3% |
| Above Rp 12.950.000 to Rp 14.150.000 | 4% |
| Above Rp 14.150.000 to Rp 15.550.000 | 5% |
| Above Rp 15.550.000 to Rp 17.050.000 | 6% |
| Above Rp 17.050.000 to Rp 19.500.000 | 7% |
| Above Rp 19.500.000 to Rp 22.700.000 | 8% |
| Above Rp 22.700.000 to Rp 26.600.000 | 9% |
| Above Rp 26.600.000 to Rp 28.100.000 | 10% |
| Above Rp 28.100.000 to Rp 30.100.000 | 11% |
| Above Rp 30.100.000 to Rp 32.600.000 | 12% |
| Above Rp 32.600.000 to Rp 35.400.000 | 13% |
| Above Rp 35.400.000 to Rp 38.900.000 | 14% |
| Above Rp 38.900.000 to Rp 43.000.000 | 15% |
| Above Rp 43.000.000 to Rp 47.400.000 | 16% |
| Above Rp 47.400.000 to Rp 51.200.000 | 17% |
| Above Rp 51.200.000 to Rp 55.800.000 | 18% |
| Above Rp 55.800.000 to Rp 60.400.000 | 19% |
| Above Rp 60.400.000 to Rp 66.700.000 | 20% |
| Above Rp 66.700.000 to Rp 74.500.000 | 21% |
| Above Rp 74.500.000 to Rp 83.200.000 | 22% |
| Above Rp 83.200.000 to Rp 95.600.000 | 23% |
| Above Rp 95.600.000 to Rp 110.000.000 | 24% |
| Above Rp 110.000.000 to Rp 134.000.000 | 25% |
| Above Rp 134.000.000 to Rp 169.000.000 | 26% |
| Above Rp 169.000.000 to Rp 221.000.000 | 27% |
| Above Rp 221.000.000 to Rp 390.000.000 | 28% |
| Above Rp 390.000.000 to Rp 463.000.000 | 29% |
| Above Rp 463.000.000 to Rp 561.000.000 | 30% |
| Above Rp 561.000.000 to Rp 709.000.000 | 31% |
| Above Rp 709.000.000 to Rp 965.000.000 | 32% |
| Above Rp 965.000.000 to Rp 1.419.000.000 | 33% |
| Above Rp 1.419.000.000 | 34% |
Official BPJS contribution rules · PMK 168/2023: taxable pay
BPJS deductions and employer shares
The official BPJS contribution guide (https://www.bpjsketenagakerjaan.go.id/penerima-upah.html) explains JHT, JP, JKK and JKM contributions under PP 44/2015, 45/2015 and 46/2015. Kesehatan shares follow Perpres 82/2018 as amended by Perpres 75/2019 and 64/2020.
The BPJS pension cap confirmation (https://x.com/BPJSTKinfo/status/2028716698040193046) supports the March 2026 ceiling. January–February use the previous annual ceiling.
Monthly income tax
PP 58/2023 (https://peraturan.go.id/files/pp-no-58-tahun-2023.pdf) supplies TER categories A, B and C. PMK 168/2023 (https://jdih.kemenkeu.go.id/dok/pmk-168-tahun-2023/view) explains taxable employer premiums and the final-month reconciliation. Monthly TER uses taxable gross before employee BPJS deductions.
How to use it
- Enter cash salary, any bonus, PTKP status and the 2026 payroll month.
- Set the BPJS wage, risk class, eligible extra family and local health wage floor.
- Read take-home salary, each deduction and the employer’s total monthly cost.
Privacy & limitations
Your salary and family inputs stay in your browser.
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Frequently asked questions
Why are cash gross and taxable gross different?
Employer health, work accident and death premiums are normally included in taxable gross. They are not extra cash paid to the worker. Employer JHT and JP contributions are excluded from taxable gross. The checkbox lets you avoid counting taxable premiums twice when they are already included in your input.
Does THR increase BPJS contributions?
The separate BPJS wage field controls the contribution base. Adding a one-off THR or bonus changes cash pay and monthly TER withholding; it does not automatically change the basic wage plus fixed allowances used for BPJS.
Which wage ceilings are applied?
Kesehatan is capped at Rp12,000,000 with the applicable local wage floor. JP uses Rp10,547,400 for January–February 2026 and Rp11,086,300 from March 2026. JHT is uncapped. The displayed table shows the wage base used for every programme.
Can I use this for December?
Use the PPh 21 calculator for December or the final employment month. That calculation needs actual annual pay and employee pension deductions, and may produce either a deduction or a refund.
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