What Indonesian law requires when you hire permanent staff: PKWTT contracts, probation, BPJS contributions, PPh 21, THR and severance, with the regulation numbers behind each rule.
3 articles
Nov 4, 2026 · 8 min read
PPh 21 TER: When It Started and How Employers Apply It
PPh 21 TER has applied since 1 January 2024 under PP 58/2023 and PMK 168/2023. See the categories, executive-pay brackets and a December true-up example.
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.
