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Indonesian Severance Calculator: Pesangon, UPMK and UPH
Calculate pesangon, UPMK and UPH under PP 35/2021 using wage, service years and termination reason. See full statutory tables, contractual separation pay and estimated final PPh 21 tax.
Indonesian Severance Calculator: Pesangon, UPMK and UPH: Uses the Art. 40 service bands and the termination-specific multipliers in Arts. 41–57. UPH is actual rights compensation, not a fixed percentage of severance. Reasons that provide contractual uang pisah use your entered amount. Final tax uses progressive gross-payment bands under PP 68/2009 for a single qualifying lump-sum package. Collective agreements, court rulings, employer pension offsets and fixed-term contract compensation are outside this estimate. Runs 100% locally in your browser with zero server file uploads.
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Estimate a lump-sum termination payment under PP 35/2021, with each component and the progressive final PPh 21 tax.
Service bands use completed thresholds, not monthly proration: 2.9 years is below 3 years. The wage excludes variable allowances and bonuses.
UPH: actual rights compensation
Art. 40(4) uses actual rights: unused leave, return travel and rights in the employment terms. It does not prescribe a flat 15% housing or medical addition. Enter the leave cash amount agreed in your payroll terms.
Selected rule: PP 35/2021 Art. 43(1)
| Component | Rule / calculation | Amount |
|---|---|---|
| Wage base | Basic wage + fixed allowances — UU Ketenagakerjaan Art. 157 | Rp 10.000.000 |
| Pesangon (severance) | 6 months × wage × 0.5; Art. 40(2), Art. 43(1) | Rp 30.000.000 |
| UPMK (service award) | 2 months × wage × 1; Art. 40(3), Art. 43(1) | Rp 20.000.000 |
| Unused leave | Entered cash entitlement — Art. 40(4)(a) | Rp 0 |
| Return travel | Entered cash entitlement — Art. 40(4)(b) | Rp 0 |
| Other rights | Entered cash entitlement — Art. 40(4)(c) | Rp 0 |
| UPH (rights compensation) | Leave + travel + other rights, at 1 × actual entitlement | Rp 0 |
| Uang pisah (separation pay) | Not provided by this termination reason | Rp 0 |
| Gross payment | Pesangon + UPMK + UPH + applicable uang pisah | Rp 50.000.000 |
| Final PPh 21 | Progressive gross-payment bands — PP 68/2009 Art. 3; no PTKP deduction | Rp 0 |
| Net payment | Gross payment − final PPh 21 | Rp 50.000.000 |
| Bracket | Rate | Amount in bracket | Tax |
|---|---|---|---|
| Above Rp 0 to Rp 50.000.000 | 0% | Rp 50.000.000 | Rp 0 |
| Above Rp 50.000.000 to Rp 100.000.000 | 5% | Rp 0 | Rp 0 |
| Above Rp 100.000.000 to Rp 500.000.000 | 15% | Rp 0 | Rp 0 |
| Above Rp 500.000.000 | 25% | Rp 0 | Rp 0 |
Full pesangon and UPMK service tables — Art. 40
| Years of service | Months of wage |
|---|---|
| 0 to less than 1 years | 1 |
| 1 to less than 2 years | 2 |
| 2 to less than 3 years | 3 |
| 3 to less than 4 years | 4 |
| 4 to less than 5 years | 5 |
| 5 to less than 6 years | 6 |
| 6 to less than 7 years | 7 |
| 7 to less than 8 years | 8 |
| 8 years or more | 9 |
| Years of service | Months of wage |
|---|---|
| 0 to less than 3 years | 0 |
| 3 to less than 6 years | 2 |
| 6 to less than 9 years | 3 |
| 9 to less than 12 years | 4 |
| 12 to less than 15 years | 5 |
| 15 to less than 18 years | 6 |
| 18 to less than 21 years | 7 |
| 21 to less than 24 years | 8 |
| 24 years or more | 10 |
Full UPH rights table — Art. 40(4)
| Component | Rule / calculation | Amount |
|---|---|---|
| Unused, unexpired annual leave | Art. 40(4)(a); enter the cash entitlement under your payroll terms | Actual entitlement |
| Worker and family return travel | Art. 40(4)(b); travel to the place where the worker was recruited | Actual entitlement |
| Other rights in employment terms | Art. 40(4)(c); employment agreement, company rules or collective agreement | Actual entitlement |
Full termination multiplier table — Arts. 41–57
| Reason | Article | Pesangon × | UPMK × | UPH × | Uang pisah |
|---|---|---|---|---|---|
| Merger, consolidation or separation; employment not continued | 41 | 1 | 1 | 1 | Not prescribed |
| Acquisition; employer terminates employment | 42(1) | 1 | 1 | 1 | Not prescribed |
| Acquisition changes terms; worker declines to continue | 42(2) | 0.5 | 1 | 1 | Not prescribed |
| Efficiency measures because of losses | 43(1) | 0.5 | 1 | 1 | Not prescribed |
| Efficiency measures to prevent losses | 43(2) | 1 | 1 | 1 | Not prescribed |
| Closure after two years of continuous or non-continuous losses | 44(1) | 0.5 | 1 | 1 | Not prescribed |
| Closure for reasons other than losses | 44(2) | 1 | 1 | 1 | Not prescribed |
| Force majeure causing closure | 45(1) | 0.5 | 1 | 1 | Not prescribed |
| Force majeure without closure | 45(2) | 0.75 | 1 | 1 | Not prescribed |
| Debt payment suspension because of losses | 46(1) | 0.5 | 1 | 1 | Not prescribed |
| Debt payment suspension unrelated to losses | 46(2) | 1 | 1 | 1 | Not prescribed |
| Bankruptcy | 47 | 0.5 | 1 | 1 | Not prescribed |
| Worker requests termination for employer misconduct | 48 | 1 | 1 | 1 | Not prescribed |
| Employer misconduct claim rejected; employer terminates | 49 | 0 | 0 | 1 | Under employment terms |
| Voluntary resignation meeting the legal conditions | 50 | 0 | 0 | 1 | Under employment terms |
| Unauthorised absence after written summons | 51 | 0 | 0 | 1 | Under employment terms |
| Violation after first, second and third warnings | 52(1) | 0.5 | 1 | 1 | Not prescribed |
| Urgent contractual violation | 52(2) | 0 | 0 | 1 | Under employment terms |
| Six months’ detention for alleged offence causing company loss | 54(1) | 0 | 0 | 1 | Under employment terms |
| Six months’ detention for alleged offence without company loss | 54(2) | 0 | 1 | 1 | Not prescribed |
| Conviction before six months; offence causing company loss | 54(4) | 0 | 0 | 1 | Under employment terms |
| Conviction before six months; no company loss | 54(5) | 0 | 1 | 1 | Not prescribed |
| Long illness / work accident disability; employer terminates | 55(1) | 2 | 1 | 1 | Not prescribed |
| Long illness / work accident disability; worker requests termination | 55(2) | 2 | 1 | 1 | Not prescribed |
| Retirement age reached | 56 | 1.75 | 1 | 1 | Not prescribed |
| Worker’s death; payment to heirs | 57 | 2 | 1 | 1 | Not prescribed |
Art. 53 concerns temporary family support during detention, not a termination multiplier. Art. 54(3) requires reinstatement if the worker is acquitted before six months in the stated case. The illness options require inability to work beyond twelve months. Resignation and absence options assume their notice and summons conditions have been met.
The tax estimate treats the whole displayed package as a qualifying lump-sum termination payment. Payments made over the first two calendar years use cumulative final-tax bands; payments from the third calendar year use different non-final rules. This page models a single payment with no earlier instalments.
PP 35/2021: full statutory tables · PP 68/2009: final tax on termination payments
Termination entitlement
PP 35/2021 (https://jdih.kemnaker.go.id/asset/data_puu/PP352021.pdf) Art. 40 gives the pesangon, UPMK and UPH tables; Arts. 41–57 give termination-specific treatment. Art. 53 concerns family support during detention and Art. 54(3) concerns reinstatement; neither is an extra severance multiplier.
The official Kemnaker record (https://jdih.kemnaker.go.id/peraturan/detail/1723/peraturan-pemerintah-nomor-35-tahun-2021) identifies the regulation. Results apply the displayed PP 35/2021 schedule, excluding court rulings, later interpretations and more favourable employment terms.
Final tax on termination pay
PP 68/2009 (https://jdih.kemenkeu.go.id/dok/pp-68-tahun-2009/view) Arts. 2–3 provide progressive final-tax bands for qualifying lump-sum severance. Art. 6 covers payments extending beyond the first two calendar years. PMK 16/PMK.03/2010 (https://jdih.kemenkeu.go.id/dok/16-pmk-03-2010/view) gives the withholding procedure. The estimate treats the displayed package as qualifying termination income without PTKP deductions.
How to use it
- Enter basic monthly wage, fixed allowances and years of service.
- Choose the specific termination reason and enter actual unused leave, return travel and other rights compensation.
- Read each award, the gross total, final tax and net lump-sum payment; open the full multiplier table to compare reasons.
Privacy & limitations
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Frequently asked questions
Which wage is used?
Upah pokok plus tunjangan tetap: monthly basic wage and fixed allowances. Variable allowances and bonuses are excluded from the entered wage base.
Are incomplete service years prorated?
The calculator compares service to statutory thresholds. For example, 2.9 years remains below 3 years. It does not add a fractional month of severance for each incomplete service year.
Is UPH an automatic 15% addition?
PP 35/2021 Art. 40(4) lists unused and unexpired leave, return travel for the worker and family, and rights under employment terms. It does not set a flat 15% housing or medical addition. Enter actual cash entitlements.
Does voluntary resignation receive severance?
The resignation option assumes the statutory notice and other conditions are met. It gives no pesangon or UPMK under Art. 50, but includes UPH and any uang pisah set by the employment terms.
How are tax instalments treated?
This estimate assumes no earlier instalments and one qualifying termination payment. The first two calendar years use cumulative final-tax bands; payments from the third calendar year have non-final treatment. A multi-year payment schedule needs a separate tax calculation.
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