Take-Home Pay Calculator (Indonesia)

Take-home pay = gross cash salary − employee BPJS contributions − PPh 21 − other deductions. The employee’s BPJS contributions are BPJS Health 1% (calculated on wages up to Rp12 million), Old-Age Security (JHT) 2%, and Pension Security (JP) 1% (calculated on wages up to Rp11,086,300 since March 2026). The basis is basic salary plus fixed allowances; overtime and non-fixed allowances are excluded.

The employer’s share (BPJS Health 4%, JHT 3.7%, JP 2%, JKK and JKM) is not deducted from your pay. However, the Health, JKK (Work Accident Security) and JKM (Death Security) premiums paid by the employer count as gross income for calculating PPh 21, so they do raise the tax.

Since 2024, PPh 21 withheld from permanent employees from January to November uses the effective average rate (TER) for the PTKP category, multiplied by one month of gross income (PP 58/2023 and PMK 168/2023). In the final tax period, the annual tax is recalculated at the Article 17 rates after the occupational expense deduction, the employee’s JHT and JP contributions, and the PTKP, then reduced by the earlier withholding. That is why December take-home pay can differ from other months.

The December outlook in this tool assumes the same income throughout the year. If there is a bonus, THR (religious holiday allowance) or a salary change mid-year, the actual figures will differ.

For the 2026 tax year, PMK 105/2025 provides a government-borne PPh 21 incentive for permanent employees with fixed, regular gross income of up to Rp10 million a month, but only at employers in certain sectors: footwear, textiles and garments, furniture, leather and leather goods, and tourism. The PPh 21 is paid in cash to the employee. Tick this option only if your employer confirms it applies it.