Payroll & BPJS Services
Complete payroll processing and BPJS compliance for your PT PMA company. We handle employee registration, monthly contributions, and all social security obligations.
Get StartedBPJS Quick Facts
BPJS Ketenagakerjaan Rates (2025)
Social security contribution rates for employment protection
| Program | Employer | Employee | Notes |
|---|---|---|---|
| JKK (Work Accident) | 0.24% - 1.74% | 0% | Rate based on risk level |
| JKM (Life Insurance) | 0.30% | 0% | Death benefit |
| JHT (Old Age) | 3.70% | 2.00% | Lump sum at retirement |
| JP (Pension) | 2.00% | 1.00% | Monthly pension benefit |
BPJS Kesehatan Rates (Health Insurance)
National health insurance contribution rates
Important: Late Payment Penalties
BPJS contributions must be paid by the 15th of each month. Late payments incur a penalty of 2% per month on the unpaid amount. Consistent late payments may result in suspension of employee benefits and legal consequences for the company.
Our Payroll Services
Complete payroll management for your team
Basic salary, allowances, overtime, and deductions
Employee income tax calculation and filing
New employee registration with BPJS Ketenagakerjaan & Kesehatan
Monthly contribution calculation and payment
Detailed payslips for all employees
Annual religious holiday allowance (Tunjangan Hari Raya)
Frequently Asked Questions
Common questions about payroll and BPJS in Indonesia
Is BPJS mandatory for foreign employees?
Yes, as of 2015, all foreign workers with KITAS working in Indonesia for more than 6 months must be registered in BPJS Ketenagakerjaan (JKK, JKM, JHT). BPJS Kesehatan is also mandatory for expatriates and their families residing in Indonesia.
What is the maximum salary for BPJS calculation?
For BPJS Kesehatan, the maximum salary cap is IDR 12,000,000 per month. For BPJS Ketenagakerjaan (JP - Pension), the cap is IDR 9,559,600. JHT (Old Age) has no salary cap.
When must BPJS contributions be paid?
BPJS contributions must be paid by the 15th of each month for the current month. Late payments incur penalties of 2% per month on the unpaid amount.
What documents are needed for BPJS registration?
For employee registration: Copy of KTP (Indonesian ID) or Passport + KITAS for foreigners, family card (Kartu Keluarga), and employment contract. The company must first be registered as a BPJS participant.
Need Payroll & BPJS Support?
Our team ensures your company stays compliant with all payroll and social security requirements in Indonesia.
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