BPJS Kesehatan, the five BPJS Ketenagakerjaan programmes and PPh 21 come out of one run, in rupiah, including the December recalculation that TER makes unavoidable.
Two BPJS bodies on two different dates, and a tax method that only balances in December.
Since 2024, PPh 21 runs on the average effective rate for January to November and is recalculated in full in December. A monthly bukti potong is required for every employee, even when nothing is withheld. Get the first eleven months roughly right and December becomes an unpleasant surprise for the people you pay.
Checked against BPJS Kesehatan, BPJS Ketenagakerjaan and DJP material in September 2026.
Employer and employee shares, remitted monthly.
By the 10thFive programmes, one body. JKP, the job-loss programme, is part of the current set.
By the 15thWithheld on the TER method for January to November, then recalculated across the full year in December.
By the 15thFiled through Coretax, with bukti potong issued via e-Bupot 21/26, required even where nothing was withheld.
By the 20thOne per employee, for their own annual filing.
By 31 JanuaryPaid in full, no instalments, ahead of the holiday. Not a payroll-cycle item, and the one everybody feels.
Seven days before Hari RayaReset annually and vary by province and district, so a national figure is never enough.
Annual, per regionNo rates on this page, deliberately. Contribution rates and wage ceilings change more often than a website does, and a stale number is worse than none. What we publish is the shape of the obligation; the amounts come out of the run.
The same employee record feeds the payslip, the contributions and the reporting, so the numbers cannot disagree with each other.
Both BPJS bodies and employment income tax are calculated from one employee record, so the payslip, the contribution and the withholding agree with each other.
A monthly withholding slip is required per employee regardless of amount, so it is generated with the run rather than assembled afterwards.
TER makes the final month of the year a full-year true-up. It belongs inside payroll rather than in a spreadsheet built each December.
Wages are set by province and district and reset every year, so where someone works matters as much as what they do.
Three things a payroll page written two years ago would get wrong.
Coretax DJP took over from DJP Online for tax year 2025 onward, absorbing e-Registration, e-Faktur and the old e-Bupot flow. DJP Online now only serves 2024 and earlier. e-FIN was replaced by email and phone verification.
The average effective rate method introduced for 2024 remains how PPh 21 is withheld from January to November, with a full-year recalculation in December. This has not been reversed.
A government-borne PPh 21 facility applies to a defined set of labour-intensive sectors, marked with a code on the bukti potong. Miss one monthly filing and the facility is lost for the year, so it is worth checking whether your sector qualifies.
HReasily runs six markets on one platform. Multi-country customers run them in a single cycle with a market-by-market breakdown, rather than reconciling five payroll providers.
Priced per employee per month in rupiah, on Classic. Add only the modules you use, and see the full breakdown on the pricing page.
Start free, load your team, and see the month laid out before the 15th arrives.