インドネシア

Last updated on February 25th, 2022

Country Overview

Payroll cycle 

Monthly, 13th salary paid on Tunjangan Hari Raya which is prorated for employees who have not completed a year of service  

Employer taxes  

10.24% - 11.74% 

Minimum wage  

IDR 1,813,011 to IDR 4,452,724 per month  

Working hours  

8 hours a day, 5 days a week or 7 hours a day, 6 days a week 

Latest HR Statutory Updates

JANUARY 2024

  • Reporting changes (Forms) for New Simplified PPh 21

  • PPh 21 Calculation with Average Effective Rate (TER) Revised

  • Provisions for Effective Tariff Cuts for PPh 21 in PMK 168/2023

DECEMBER 2023

  • No Statutory Updates

NOVEMBER 2023

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

OCTOBER 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

Other countries

フィリピン

マレーシア

シンガポール