Monthly payroll tax (PPh 21 and 26) with TER rates, December true up and annual slips

We compute PPh 21 each month with the TER table, recompute in December with the annual rates, issue slips in Coretax, pay by the 15th and file by the 20th. We also check if the 2026 government borne incentive applies to your staff.

IDR 2.750.000Monthly

For: Every employer: PT, PT PMA, CV, foundations and individuals with staff, paying salaries, bonuses, THR or fees to individuals.

What we need from you

Employee list with NIK or NPWP and PTKP status
TER category A, B or C
Monthly payroll: salary, allowances, overtime, bonus, THR
Gross income for TER
BPJS contributions paid by employer and employee
Part of gross or deductions
New joiners and leavers
Part year rules and annual slips
Payments to non-employees and foreigners
PPh 21 non-employee or PPh 26
Sector and KLU of the employer
PMK 105/2025 incentive check

What we discuss

Do any staff lack a validated NIK or NPWP?
20 percent higher withholding
Are you in footwear, textile, furniture, leather goods or tourism?
2026 government borne PPh 21 may apply
Do you gross up tax for staff?
Changes the tax base
Any expatriates or non-resident workers?
Resident from day one with intent to stay, or PPh 26
When are bonuses and THR paid?
Raises TER in that month and affects December

What we file

Apply TER each month January to November
TK/0, gross IDR 10,000,000: Category A, 2 percent band per TER table = IDR 200,000
December true up with Art 17 rates
Annual gross 120,000,000 less occupational cost 6,000,000 less PTKP 54,000,000 = 60,000,000; tax 5 percent = 3,000,000; less 2,200,000 withheld = 800,000 in December (ignoring pension deductions)
Create slips (BP21, BPA1) and pay
File SPT Masa PPh 21/26

What you get

Monthly payroll tax computation
Slips and filed return with receipt
Annual BPA1 slips

The law

Art 21, Law 7/1983 on Income Tax (PPh Law), as last amended by Law 6/2023: Employers withhold tax on wages and other pay to resident individuals; the rate is 20 percent higher for payees without an NPWP Source
PP 58/2023 on Article 21 withholding rates: Monthly PPh 21 for January to November uses average effective rates (TER) by PTKP category; December uses the Art 17 rates on the year's income Source
PMK 168/2023 on Article 21 and 26 withholding: Procedures for PPh 21 and 26 on employment and other pay, including TER categories A, B and C and the year end recalculation Source
PMK 81/2024 on tax provisions for implementing the Core Tax Administration System (Coretax): In force 1 January 2025; Coretax registration, returns, payment due dates aligned to the 15th of the following month, prepopulated returns and deposit balance Source
PMK 105/2025 on government borne PPh 21 for 2026: For 2026, PPh 21 of qualifying workers in footwear, textile and garments, furniture, leather goods and tourism is borne by the government Source

Questions people ask

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