Indonesia

NOVEMBER 2023

• Change in Implementation of Work Accident Insurance and Death Benefits Program

OCTPBER 2023

• No Statutory Updates

SEPTEMBER 2023

• No Statutory Updates

AUGUST 2023

• No Statutory Updates

JULY 2023

• Exemption Limits of Benefit-in-kind

JUNE 2023

• Government Issues Changes to 2023 National Holidays and Joint Leave

MAY 2023

• Tax facility to State capital city (Nusantra)

• Introduction of Minimum wage capping for BPJS Manpower

MARCH 2023

• Change in Maximum Wage Capping for Pension Insurance Program

FEBRUARY 2023

• No Statutory Updates

JANUARY 2023

• e-SPT Period Income Tax Articles 21-26 version update 2.5.0.0.

DECEMBER 2022

• Government Adjusts Income Tax Rules for in Kind and/or Enjoyment and Others

NOVEMBER 2022

• No Statutory Updates

OCTOBER 2022

• No Statutory Updates

SEPTEMBER 2022

• No Statutory Updates

AUGUST 2022

• No Statutory Updates

JULY 2022

• No Statutory Updates

JUNE 2022

• No Statutory Updates

MAY 2022

• No Statutory Updates

APRIL 2022

• No Statutory Updates

MARCH 2022

• BPJS Ketenagakerjaan - Increase in Base Salary Capping for the Year 2022

FEBRUARY 2022

• No Statutory Updates

JANUARY 2022

• No Statutory Updates

DECEMBER 2021

• No Statutory Updates

NOVEMBER 2021

• Changes in the Income Tax Rates

• Treatment of benefits-in-kind under the Tax Harmonization Law

• Tax ID Number under the HPP Law

OCTOBER 2021

• No Statutory Updates

SEPTEMBER 2021

• No Statutory Updates

AUGUST 2021

• No Statutory Updates

JULY 2021

• Extension of COVID-19 incentives July 2021 – December 2021

JUNE 2021

• No Statutory Updates

MAY 2021

• No Statutory Updates

APRIL 2021

• No Statutory Updates

MARCH 2021

• Government Regulation Number 35 Year 2021 concerning PKWT, Transfer of Power, Working Time, Work Relationships and Rest Time, and Layoffs

• BPJS Ketenagakerjaan – Increase in Base Salary Capping for the Year 2021(Revised)

FEBRUARY 2021

• BPJS Ketenagakerjaan – Increase in Base Salary Capping for the Year 2021

• Extension of COVID-19 incentives

JANUARY 2021

• Law No. 11/2020 concerning Job Creation (“Omnibus Law”)

DECEMBER 2020

• No Statutory Updates

NOVEMBER 2020

• No Statutory Updates

OCTOBER 2020

• Indonesia 2021 Public Holidays

SEPTEMBER 2020

• PP 49 / 2020 related to adjustment for BPJS Manpower contribution due to pandemic COVID-19

AUGUST 2020

• No Statutory Updates

JULY 2020

• Gazette Notification for Draft Code on Wages(central) Rules, 2020

• Expansion of tax incentives in response to COVID-19 ‒ an update

JUNE 2020

• No Statutory Updates

MAY 2020

• Expansion of tax incentives in response to COVID-19

APRIL 2020

• Tax incentives in relation to COVID-19

MARCH 2020

• No Statutory Updates

FEBRUARY 2020

• BPJS Ketenagakerjaan – Increase in Base Salary Capping for the Year 2020

JANUARY 2020

• No Statutory Updates