Accurate take-home pay (Gaji Bersih) calculator for Indonesia: progressive PPh 21 brackets under the HPP law, statutory BPJS deductions, and PTKP allowances.
| Annual Taxable Income (PKP) Bracket | Tax Rate |
|---|---|
| Up to Rp 60,000,000 | 5.00 % |
| Rp 60,000,001 – Rp 250,000,000 | 15.00 % |
| Rp 250,000,001 – Rp 500,000,000 | 25.00 % |
| Rp 500,000,001 – Rp 5,000,000,000 | 30.00 % |
| Above Rp 5,000,000,000 | 35.00 % |
| Employee BPJS Ketenagakerjaan (JHT + JP) | 3.00 % |
| Employee BPJS Kesehatan | 1.00 % (ceiling Rp 12M) |
| Standard PTKP TK/0 Allowance | Rp 54,000,000 / year |
PTKP (Penghasilan Tidak Kena Pajak) is 54,000,000 IDR per year for an individual single taxpayer (TK/0). An extra 4,500,000 IDR applies for marriage and for each dependent up to three.
Employees pay 2% for Old Age Security (JHT), 1% for Pension Security (JP), and 1% for Health Insurance (BPJS Kesehatan), totaling 4%.
Take-Home Pay = Gross Salary - Employee BPJS contributions - Monthly PPh 21 Withholding Tax.
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