---
title: "BPJS Employer Contribution Rate in Indonesia: 2026 Guide"
canonical_url: "https://www.jessonglobal.com/insights/bpjs-employer-contribution-rate"
last_updated: "2026-11-02T02:58:50.690Z"
meta:
  description: "The BPJS employer contribution rate in Indonesia starts at 10.24% of wages, but wage caps cut it to about 5% at senior pay. See rates, caps and examples."
  "og:description": "The BPJS employer contribution rate in Indonesia starts at 10.24% of wages, but wage caps cut it to about 5% at senior pay. See rates, caps and examples."
  "og:title": "BPJS Employer Contribution Rate in Indonesia: 2026 Guide"
  "twitter:description": "The BPJS employer contribution rate in Indonesia starts at 10.24% of wages, but wage caps cut it to about 5% at senior pay. See rates, caps and examples."
  "twitter:title": "BPJS Employer Contribution Rate in Indonesia: 2026 Guide"
---

Jesson Global — Home

**For Employers**Nov 2, 2026·7 min read

# BPJS Employer Contribution Rate in Indonesia: 2026 Guide

The BPJS employer contribution rate in Indonesia starts at 10.24% of wages, but wage caps cut it to about 5% at senior pay. See rates, caps and examples.

![Jessica Baware](https://www.jessonglobal.com/_ipx/fit_cover&pos_top&q_76&s_44x44/cms-media/jessica-baware.jpeg)

By [**Jessica Baware**](https://www.jessonglobal.com/about#team)

Co-Founder & CEO, Jesson Global

The BPJS employer contribution rate in Indonesia starts at 10.24% of monthly wages for the lowest risk class, and it reaches 11.74% for the highest. That figure only holds below the wage caps, because the pension and health contributions stop rising above their limits. At IDR 100 million a month, our worked example costs the employer about 4.93% of pay.

## What is the BPJS employer contribution rate?

The employer pays 4% for health and between 6.24% and 7.74% for employment programmes. [~~BPJS Ketenagakerjaan~~](https://www.bpjsketenagakerjaan.go.id/penerima-upah.html) publishes the employment rates, and [~~Presidential Regulation 64 of 2020 (Perpres 64/2020)~~](https://perpajakan.ddtc.co.id/sumber-hukum/peraturan-pusat/peraturan-presiden-64-tahun-2020) sets the health contribution for private-sector employees.

| **Programme** | **Employer share** | **Worker share** | **Wage cap used here** |
| --- | --- | --- | --- |
| BPJS Kesehatan (health) | 4% | 1% | IDR 12,000,000 |
| JHT (old-age savings) | 3.7% | 2% | None applied |
| JP (pension) | 2% | 1% | IDR 10,547,400 |
| JKM (death benefit) | 0.3% | None | None applied |
| JKK (work accident) | 0.24% to 1.74% | None | None applied |

The BPJS page places its wage cap note directly under the JP rates, and it does not state a year for that cap. We therefore apply it only to JP, so check the current figure with your BPJS officer. In simple terms, health and pension have a ceiling in our calculation, and the other three programmes keep rising with pay.

The [~~JKK rate depends on your risk tier~~](https://www.bpjsketenagakerjaan.go.id/artikel/18913/artikel-berapa-besaran-iuran-jht,-jkk,-jkm,-jp-dan-jkp): 0.24%, 0.54%, 0.89%, 1.27% or 1.74%, from very low to very high risk. Two employers can therefore pay different rates on the same salary, and only this one line changes.

## What is the BPJS employer contribution limit?

Two limits matter: IDR 10,547,400 for the pension and IDR 12,000,000 for health. Perpres 64/2020 sets the health ceiling in Article 32, and the BPJS Ketenagakerjaan page gives the other figure. Some payroll guides disagree on whether the health ceiling covers the employer's 4%, but the regulation caps the wage base for the whole contribution, so we apply it to both shares and suggest you confirm it with BPJS Kesehatan.

These limits change the real cost more than most summaries suggest. The table uses the lowest JKK tier, and it assumes the reported wage equals the figure in the first column.

| **Monthly wage** | **Employer pays per month** | **Effective rate** | **Employer pays per year** |
| --- | --- | --- | --- |
| IDR 8,000,000 | IDR 819,200 | 10.24% | IDR 9,830,400 |
| IDR 15,000,000 | IDR 1,326,948 | 8.85% | IDR 15,923,376 |
| IDR 30,000,000 | IDR 1,962,948 | 6.54% | IDR 23,555,376 |
| IDR 100,000,000 | IDR 4,930,948 | 4.93% | IDR 59,171,376 |

In simple terms, the percentage falls as pay rises, so budgeting a flat 10.24% overstates the cost of senior hires. At IDR 100 million, a flat 10.24% would give IDR 10,240,000 a month, which is roughly double the IDR 4,930,948 in our example.

## How do you calculate the employer contribution?

Multiply each rate by the wage, and use the capped wage for the capped programmes. This example uses a monthly wage of IDR 15,000,000 and the lowest JKK tier, so you can follow every step.

| **Line** | **Formula** | **Employer pays** |
| --- | --- | --- |
| JHT | 3.7% x 15,000,000 | IDR 555,000 |
| JP | 2% x 10,547,400 | IDR 210,948 |
| JKM | 0.3% x 15,000,000 | IDR 45,000 |
| JKK | 0.24% x 15,000,000 | IDR 36,000 |
| BPJS Kesehatan | 4% x 12,000,000 | IDR 480,000 |
| Total | Sum of the lines | IDR 1,326,948 |

The JKK tier is the only rate that varies by employer. At IDR 100 million a month, moving from the lowest tier to 0.54% raises the monthly total from IDR 4,930,948 to IDR 5,230,948, and the 1.74% tier takes it to IDR 6,430,948.

Our Bahasa Indonesia guide on [~~employer BPJS Ketenagakerjaan contributions~~](https://www.jessonglobal.com/insights/iuran-bpjs-ketenagakerjaan-perusahaan) works through the employment programmes for two salaries. It uses the medium risk tier, so its totals differ from this table.

## What wage should you report?

Report base salary and fixed allowances, not base salary alone. [~~BPJS Ketenagakerjaan says~~](https://www.bpjsketenagakerjaan.go.id/artikel/18964/artikel-apa-yang-harus-dilakukan-jika-data-gaji-di-bpjs-ketenagakerjaan-tidak-sesuai.bpjs) employers should keep wage data updated, and it warns that wrong reporting can affect a worker's later benefits. Put simply, under-reporting lowers your bill today, but your employee pays for it when they claim.

Review the reported figure whenever pay changes, because a promotion or a new fixed allowance changes the base. The source does not list a penalty on that page, so ask your adviser about enforcement rather than relying on a general summary.

## What does the worker pay?

The worker pays 2% for JHT, 1% for JP and 1% for health, and you deduct these amounts from pay. The caps apply to the worker's JP and health shares in the same way as the employer's shares in our calculation.

| **Monthly wage** | **Worker pays per month** | **Share of wage** |
| --- | --- | --- |
| IDR 8,000,000 | IDR 320,000 | 4.00% |
| IDR 15,000,000 | IDR 525,474 | 3.50% |
| IDR 30,000,000 | IDR 825,474 | 2.75% |
| IDR 100,000,000 | IDR 2,225,474 | 2.23% |

Workers can also add family members beyond the standard group. [~~Liputan6's January 2026 report~~](https://www.liputan6.com/health/read/6250511/iuran-bpjs-kesehatan-tak-naik-setidaknya-hingga-pertengahan-2026-ini-rincian-besarannya) lists a fourth child or later, parents and parents-in-law at 1% of pay per person, paid by the worker. In practice, your payroll team needs to know about these requests, but they do not add to the employer's share.

## Does JKP add to the employer's cost?

JKP, the job-loss protection programme, does not appear as a separate employer charge in the BPJS rate table. [~~BPJS Ketenagakerjaan explains~~](https://www.bpjsketenagakerjaan.go.id/berita/29418/BPJS-Ketenagakerjaan-sebut-JKP-lindungi-pekerja-korban-PHK) that the 0.36% contribution comes from 0.14% recomposed from JKK and 0.22% from the central government. In simple terms, you fund part of it through your existing JKK payment, so do not add a separate line for it.

## Will the new labour law change these rates?

We found nothing that changes these rates yet, but you should watch the law's final text. [~~The DPR approved the Pelindungan Ketenagakerjaan bill on 6 October 2026~~](https://www.antaranews.com/berita/5772944/dpr-sahkan-uu-pelindungan-ketenagakerjaan-jelang-tenggat-mk), and ANTARA says its protections include social security without giving details. [~~The minister said on 21 October 2026~~](https://www.cnbcindonesia.com/news/20261021160736-4-778277/begini-kabar-terbaru-uu-pelindungan-ketenagakerjaan-usai-diketok-dpr) that the text was still at the State Secretariat, and an official described a one-year transition from promulgation.

As of 2 November 2026 we had not found a law number or official text, so this guide uses the current published rates. Put simply, keep paying on the current rules, and review your payroll settings once the text is published.

## What mistakes should employers avoid?

The costliest errors come from applying one percentage to everyone. Each item below follows from the rules above, and none comes from a particular case.

- ****Budgeting a flat 10.24% for senior roles.**** The caps lower the effective rate, so your hiring budget may be too high.
- ****Using the wrong JKK tier.**** The rate runs from 0.24% to 1.74%, so check your assigned tier.
- ****Reporting base pay only.**** BPJS Ketenagakerjaan says fixed allowances count too.
- ****Forgetting the worker's share.**** You must deduct it, and it should appear on the payslip.
- ****Using an old cap.**** The BPJS page does not date its JP limit, so confirm the figure before running payroll.

When you hire through an agency, these costs sit on top of salary and any fee. The cost tables in our [~~guide to recruitment agencies in Jakarta~~](https://www.jessonglobal.com/insights/recruitment-agency-jakarta) show how a hire is budgeted, and [~~choosing an executive search firm~~](https://www.jessonglobal.com/insights/executive-search-firm-indonesia) covers the senior end.

## What should you do next?

If you are pricing a senior hire in Indonesia, use the effective rate for that salary and not the headline figure. The [~~Jesson Global executive search team~~](https://www.jessonglobal.com/executive-search) runs Indonesian searches through PT. Jesson Global Indonesia, and you can discuss your role and budget with a senior consultant.

## FAQ

### **What is the BPJS employer contribution?**

It is what an employer must pay each month for an employee's health and employment protection. The employer pays 4% for BPJS Kesehatan, 3.7% for JHT, 2% for JP, 0.3% for JKM and between 0.24% and 1.74% for JKK. Together that makes 10.24% to 11.74% of the wage, before the caps reduce it for higher salaries.

### **What is the BPJS employer contribution limit?**

Our calculation uses two limits. The health contribution is capped at a wage of IDR 12,000,000 under Perpres 64/2020, and the JP pension at IDR 10,547,400 on the BPJS Ketenagakerjaan page. The employer therefore pays at most IDR 480,000 for health and IDR 210,948 for JP each month, while the other programmes follow the full wage in our example.

### **Do employers pay BPJS on allowances?**

BPJS Ketenagakerjaan says the reported wage covers base salary and fixed allowances. That means a regular fixed allowance belongs in the figure you report, and it should not be left out to lower the bill. Check irregular payments with your adviser, because that page addresses base salary and fixed allowances and does not list every type of payment.

### **Is the employer rate the same for every company?**

Most rates are the same, but JKK depends on the risk tier assigned to the work. It runs from 0.24% to 1.74%, so the total at low wages runs from 10.24% to 11.74%. The other employer rates are the same on the published BPJS tables, although higher salaries get a lower effective rate because of the caps.

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