TaxSavvyID

Wage base for BPJS

Iuran BPJS dihitung dari gaji pokok saja?

The situation

The base is usually basic wage plus fixed allowances. Variable pay such as overtime is generally excluded.

The law

  • PP 46/2015 on old age savings (JHT), as amended: JHT contribution is 5.7 percent of wage: 3.7 percent employer and 2 percent employee
  • Perpres 82/2018 on health insurance, as amended by Perpres 64/2020 and Perpres 59/2024: Wage earner contribution is 5 percent of monthly wage (4 percent employer, 1 percent employee) up to a wage cap of IDR 12,000,000

What it means for you

Using only basic pay understates contributions and can lead to claims. Example: basic IDR 7 million plus fixed allowance IDR 2 million gives a base of IDR 9 million.

What to do

  1. List pay items.
  2. Include fixed allowances.
  3. Exclude variable pay.
  4. Update when pay changes.

Under reporting wages is a common BPJS audit finding.

We can do this for youBPJS registration and monthly contributions: BPJS Kesehatan and BPJS Ketenagakerjaan (JHT, JP, JKK, JKM, JKP): IDR 4.500.000

Related