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Salary, THR & Severance Calculator

Work out take-home pay, pro-rata THR, and estimated severance under current rules. Free, no signup, every calculation runs on your device.

Important — read before acting on this

This calculator is an estimation aid, not a substitute for formal advice from an HR/employment law consultant or your BPJS office. Indonesian labour regulations can change at any time.

Based on: PP 35/2021, PP 45/2015, PP 46/2015, Perpres 82/2018 jo. Perpres 64/2020, Permenaker 6/2016. Figures last verified: 2026-07-15.

Estimated employee pay

Take-home payRp6.260.000Before PPh 21 withholding
Total cost to employerRp7.114.400Salary plus employer-paid contributions
Total gross payRp6.500.000
BPJS contribution baseRp6.000.000
JHT deduction (2%)Rp120.000
JP deduction (1%)Rp60.000
BPJS Kesehatan deduction (1%)Rp60.000
Total employee deductionsRp240.000
Paid by employer
JHT (3.7%)Rp222.000
JP (2%)Rp120.000
BPJS Kesehatan (4%)Rp240.000
JKM (0.3%)Rp18.000
JKK (0.24%)Rp14.400
Total employer contributionsRp614.400

This calculator does not compute PPh 21 yet. Actual take-home pay can be lower still once income tax is withheld, depending on the employee's PTKP status.

JKK ranges 0,2%-1,7% by industry risk class. The lowest tier is used here, so your true employer cost may be slightly higher.

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What employers most often get wrong

Based on: PP 35/2021, PP 45/2015, PP 46/2015, Perpres 82/2018 jo. Perpres 64/2020, Permenaker 6/2016. Figures last verified: 2026-07-15.

Fixed and variable allowances are not the same

Only basic salary plus fixed allowances form the BPJS contribution base. Variable allowances like daily meals and transport are excluded from it, though the employee still receives them. Misclassifying the two under-pays your BPJS contributions — an expensive finding at audit.

An employee costs more than their salary

Beyond the employee's own 3% deduction, the employer separately pays JHT 3.7%, JP 2%, BPJS Kesehatan 4%, JKM 0.3%, and JKK 0.24%-1.74%. The real cost of a hire runs roughly 10% above the salary you agreed. Plenty of owners discover this only once cash flow is already tight.

JP and BPJS Kesehatan contributions are capped

JP is computed on wages up to Rp11,086,300 and BPJS Kesehatan up to Rp12,000,000. Salary above those caps adds no further contribution. The JP cap is revised most years — the figure you memorised last year has probably moved.

THR is a legal obligation with a deadline

THR is mandatory, not a goodwill bonus. Even an employee with one month of service is entitled, pro-rated. The payment deadline is 7 days before the holiday — paying late can trigger fines and administrative sanctions.

FAQ

Frequently asked questions

How much is deducted from an employee's salary for BPJS?

On the employee side it's 3% for BPJS Ketenagakerjaan (JHT 2% + JP 1%) plus 1% for BPJS Kesehatan — 4% of basic salary plus fixed allowances. The employer separately pays considerably more: JHT 3.7%, JP 2%, BPJS Kesehatan 4%, JKM 0.3%, and JKK 0.24%-1.74% depending on industry risk. Note that JP is computed on wages up to Rp11,086,300 and BPJS Kesehatan up to Rp12,000,000.

How do I calculate THR for an employee with under a year of service?

THR is pro-rated: (months of service / 12) × one month's wage. For example, an employee with 8 months' service on Rp6,000,000 is entitled to 8/12 × Rp6,000,000 = Rp4,000,000. Entitlement begins after 1 month of continuous service — below that there is no obligation. At 12 months or more, the employee is entitled to a full month's wage.

Does an employee who resigns get severance?

No. Under PP 35/2021, an employee who resigns voluntarily is entitled to neither severance pay nor long-service pay. What they do receive is compensation of rights (UPH) — such as untaken annual leave and repatriation costs — plus separation pay if the employment agreement, company regulations, or collective agreement provide for it. The same applies to termination for gross misconduct.

Why does severance differ for the same length of service?

Because the grounds for termination set the multiplier, and the range is wide. PP 35/2021 sets different multipliers: efficiency to prevent losses 1x, efficiency because the company is actually making losses only 0.5x, closure due to losses or bankruptcy 0.5x, retirement 1.75x, and prolonged illness or workplace disability 2x. On identical service and salary, the gap between 0.5x and 2x is fourfold. Note the multiplier applies to severance pay only — UPMK is always 1x.

Must micro and small businesses follow this severance table?

No. PP 35/2021 provides that for micro and small businesses, severance, long-service pay, and compensation of rights are set by agreement between employer and worker. The table this calculator uses is therefore chiefly relevant to medium and large businesses. That said, any such agreement should still be made in good faith and put in writing to avoid a dispute later.

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Free Salary, THR & Severance Calculator 2026 | Omset Laris