PPh 21 Calculator (Estimate)

Since 1 January 2024, PPh 21 withheld from permanent employees in the January to November tax periods is calculated by multiplying one month of gross income by the effective average rate (TER). The TER comes from a table by category: category A for statuses TK/0, TK/1 and K/0; category B for TK/2, TK/3, K/1 and K/2; category C for K/3. The basis is PP 58/2023 (Government Regulation) and PMK 168/2023 (Ministry of Finance Regulation).

Gross income includes salary, allowances, overtime, bonuses and certain insurance premiums paid by the employer. Example from official DJP material: a salary of Rp10,000,000 with status K/0 falls in category A at the 2% bracket, so the January–November withholding is Rp200,000 per month.

In the final tax period (usually December), PPh 21 is recalculated for the whole year: annual gross income minus the occupational expense deduction (5% of gross, capped at Rp6,000,000 a year), the pension/JHT/JP contributions you pay, and the PTKP. The result (taxable income, PKP) is taxed at the Article 17 rates: 5% up to Rp60 million, 15% up to Rp250 million, 25% up to Rp500 million, 30% up to Rp5 billion, and 35% above that.

The PPh withheld in December is the annual PPh minus the withholding from January to November. In the DJP example above, annual PPh of Rp2,715,000 minus 11 × Rp200,000 gives Rp515,000.

This calculator is deliberately simple. It does not handle employees who start or stop working mid-year, income from more than one employer, non-permanent employees, severance pay, pensions, status K/I (wife’s income combined), mandatory zakat or religious donations paid through the employer, taxpayers without an NPWP (tax ID; they may face a higher rate), or incentives such as government-borne PPh 21 in certain periods or sectors. These situations can produce different figures.