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Indonesia salary calculator 2026

Free Indonesia salary calculator 2026: net take-home pay for employees (PKWT or PKWTT). Progressive PPh 21 (5 to 35%), PTKP non-taxable income, BPJS contributions (JHT, JP, Kesehatan). Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Indonesia (2026)

Educational annual model for tax year 2026, currency IDR (monthly = annual / 12) - not a payroll system, not a tax return, not tax advice. The employment mode models the December-reconciled annual PPh 21, not the monthly TER (PP 58/2023 / PMK 168/2023) cashflow. PPh 21 brackets 5/15/25/30/35% are art. 17 UU PPh as amended by UU HPP No. 7/2021 (in force since 1 January 2022, unchanged for 2026). The NPPN deemed-profit norm and the March-2026 JP wage cap are flagged provisional. Out of scope: religious / regional allowances, severance final tax, the no-NPWP 20% surcharge, non-resident art. 26 and VAT / PPN registration.

Employment (PKWT / PKWTT)

  • PPh 21 income tax on annual taxable income (Penghasilan Kena Pajak, PKP) using the 5-bracket progressive schedule (5% up to 60m, 15% to 250m, 25% to 500m, 30% to 5bn, 35% above). PKP is rounded down to the nearest 1,000 IDR before the bracket math (art. 17(4)).
  • Net income = gross minus the occupational-expense deduction (biaya jabatan): 5% of gross capped at 6,000,000 IDR/year (500,000/month, art. 21(3) UU PPh, cap PMK 250/PMK.03/2008), minus the deductible employee BPJS (JHT 2% and JP 1%); BPJS Kesehatan health 1% is NOT deductible.
  • PTKP (non-taxable income, PMK 101/PMK.010/2016) is deducted from net income to get PKP: base TK/0 = 54,000,000 + married add-on 4,500,000 + 4,500,000 per dependant (max 3). TK/0 = 54,000,000; K/3 = 72,000,000.
  • Employee BPJS (deducted from pay): JHT old-age 2% (no cap), JP pension 1% (wage cap 11,086,300 IDR/month effective March 2026), BPJS Kesehatan health 1% (ceiling 12,000,000 IDR/month). Employer side (employer-cost view): JHT 3.7%, JP 2%, Kesehatan 4%, JKK 0.24% (lowest risk class), JKM 0.30%.

Sources: Direktorat Jenderal Pajak (DJP) - UU No. 36/2008 (PPh) art. 7, 17, 21; UU No. 7/2021 (HPP) art. 3 (PPh 21 brackets); PMK 101/PMK.010/2016 (PTKP); PMK 250/PMK.03/2008 (biaya jabatan), BPJS Ketenagakerjaan - JHT (PP 46/2015), JP (PP 45/2015, March-2026 wage cap), JKK/JKM (PP 44/2015 / PP 82/2019), BPJS Kesehatan - Perpres 64/2020 (health 1% employee + 4% employer, 12,000,000 IDR/month ceiling).

Self-employed (wajib pajak orang pribadi)

  • Two statutory paths, both for resident individuals with annual gross turnover below 4,800,000,000 IDR.
  • 0.5% final tax (PPh Final UMKM, PP 55/2022): the first 500,000,000 IDR of annual turnover is exempt (UU HPP art. 7(2a)); only turnover above 500,000,000 (up to the 4.8bn ceiling) is taxed at 0.5%, final. This path is final and does NOT use PTKP or the progressive brackets.
  • NPPN deemed-profit (Norma Penghitungan Penghasilan Neto, art. 14 UU PPh): net income = a published norm percentage x gross turnover, then PTKP and the ordinary art. 17 progressive schedule (5/15/25/30/35%). The norm defaults to 30% (a common major-city services norm) and is flagged provisional because it depends on the KLU activity code and location (PER-17/PJ/2015).
  • Above the 4,800,000,000 IDR turnover ceiling the corporate / full-bookkeeping route applies (not modelled).

Sources: Direktorat Jenderal Pajak (DJP) - PP No. 55/2022 (0.5% final tax for UMKM, 4,800,000,000 IDR ceiling) and UU No. 7/2021 (HPP) art. 7(2a) (500,000,000 IDR turnover exemption), DJP - UU No. 36/2008 (PPh) art. 14 (NPPN deemed-profit norms) and PER-17/PJ/2015 (norm percentages by activity and location).