Indonesia Net Salary 2027 Calculator (Gaji Bersih)
Calculate Indonesia take-home pay 2027 after PPh21 income tax + BPJS Kesehatan (1% employee) + BPJS Ketenagakerjaan (5.04% employee). PTKP (non-taxable) Rp 54M single, +Rp 4.5M per dependent. Source: pajak.go.id, bpjs-kesehatan.go.id.
Indonesia PPh21 Withholding Method
Indonesian employers withhold PPh21 monthly using formula: Annual PPh = (Annual gross × 12 − occupational expense − BPJS − PTKP) × progressive bracket. Monthly withholding = Annual PPh ÷ 12. Occupational expense: 5% of annual gross capped Rp 6M. BPJS Ketenagakerjaan employee 2% + JHT 2% + JP 1% (capped) + 0.04 JKK/JKM. BPJS Kesehatan employee 1% (cap Rp 12M salary). Source: PMK 168/2023.
PTKP 2027 — Non-Taxable Income Tiers
PTKP (Penghasilan Tidak Kena Pajak) annual: TK (single) Rp 54M; K/0 (married no dependents) Rp 58.5M; K/1 Rp 63M; K/2 Rp 67.5M; K/3 Rp 72M (cap). Add Rp 54M if spouse's income merged. PTKP raised meaningfully would benefit middle earners — last revision 2016 at current levels. Source: Law 36/2008.
BPJS Kesehatan vs BPJS Ketenagakerjaan
Two separate mandatory programs: (1) BPJS Kesehatan (health) — 5% premium (employee 1% + employer 4%) capped at Rp 12M salary base. (2) BPJS Ketenagakerjaan (employment) — JHT (old age) 5.7%, JKK (work accident) 0.24-1.74%, JKM (death) 0.3%, JP (pension) 3% (capped Rp 9.55M base). Employee total around 5%. Source: bpjs-kesehatan.go.id, bpjsketenagakerjaan.go.id.
Year-End Reconciliation (1721-A1)
January-March 2028: employees receive Form 1721-A1 showing annual gross, deductions, and total PPh21 withheld. Use this for SPT Tahunan (annual personal tax return) if filing. Most employees with single employer don't file separately. Multi-employer income, business income, or claim of additional deductions requires filing by March 31. Source: pajak.go.id.