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Tax, Payroll & Zakat

THR Calculator (Estimate)

Estimate the Tunjangan Hari Raya (THR, religious holiday allowance) under the general rule: one month’s wage for 12 months of service or more, and a pro-rata amount for shorter service.

Free · no sign-up · runs in your browser · updated

Use THR Calculator

Basic wage + fixed allowances. Non-fixed meal/transport allowances are not counted.

Continuous service up to the holiday.

Enter the wage and length of service to see the estimated THR.

How to use THR Calculator

  1. Enter the monthly wage (basic wage plus fixed allowances).

  2. Enter the length of continuous service in years and months.

  3. Read the formula used and your estimated THR.

The THR formula

Under Permenaker 6/2016 (Ministry of Manpower Regulation), workers with 12 months of continuous service or more are entitled to THR equal to one month’s wage. Workers with at least one month but less than 12 months of service receive pro-rata THR: months of service ÷ 12 × one month’s wage. Example: a wage of Rp5,000,000 and 6 months of service gives 6 ÷ 12 × Rp5,000,000 = Rp2,500,000.

The wage used is the basic wage plus fixed allowances. Non-fixed allowances, such as meal or transport allowances paid according to attendance, are generally not included. Religious holiday THR must be paid no later than seven days before the holiday.

What is not covered

An employment contract, company regulation or collective labor agreement can set THR higher than the general rule. For daily casual workers the calculation uses an average wage, and the rules for contract workers or employees who leave before the holiday need to be checked in your regulations and employment agreement. This calculator only applies the general rule to a fixed monthly wage.

Questions about THR Calculator

How much is THR for 12 months of service or more?

Under the general rule, one month’s wage. The wage used is the basic wage plus fixed allowances.

How is THR calculated for less than 12 months of service?

Pro-rata: months of service divided by 12, then multiplied by one month’s wage, as long as service is at least one month.

Is THR taxable?

THR is income. Under the PPh 21 TER method, THR received in a given month counts toward that month’s gross income. For the tax calculation, use the PPh 21 Calculator and confirm with your payroll department.

When must THR be paid?

Under the general rule, no later than seven days before the religious holiday.

Are my figures sent to a server?

No. The calculation runs entirely in your browser.

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