Indonesia Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN INDONESIA. 1. THERE IS NO SINGLE INDONESIAN CONTRIBUTION CEILING — THERE ARE FOUR DIFFERENT TREATMENTS ACROSS SIX PROGRAMMES, AND THIS IS THE DEFINING ERROR. JHT, JKK and JKM have NO CEILING and run on the whole wage. JP caps at Rp 11,086,300 a month from March 2026. BPJS Kesehatan caps at Rp 12,000,000. JKP is calculated on a base capped at Rp 5,000,000. Applying any one of these across the others is wrong in both directions: capping JHT under-contributes for senior staff, and propagating the Rp 5,000,000 JKP cap would under-contribute for almost everyone. 2. THE JP CEILING MOVED ON 1 MARCH 2026 AND MOVES EVERY MARCH, INDEXED TO GDP GROWTH. Rp 10,547,400 became Rp 11,086,300, computed under PP 45/2015 art. 29(3) as the prior ceiling × (1 + prior-year GDP growth), with 2025 growth of 5.11% published by Badan Pusat Statistik on 5 February 2026. GDP indexation is unusual — most ceilings in this dataset track wages or prices — and it means the ceiling can jump in a strong year and stall in a weak one. The announcement is tied by art. 29(4) to the statistics release, so it lands in late February for a 1 March start. 3. FOUR DIFFERENT EFFECTIVE DATES IN ONE QUARTER. The JP contribution ceiling changed on 1 MARCH 2026 (GDP-indexed). The JP monthly BENEFIT minimum and maximum changed on 1 FEBRUARY 2026 (inflation-indexed, 2.92%, to Rp 411,400 and Rp 4,932,300). District and city minimum wages — which floor the BPJS Kesehatan base — change on 1 JANUARY. The BPJS Kesehatan Rp 12,000,000 ceiling does not index at all and moves only on amendment of the Presidential Regulation. A single annual refresh date will be stale on something. 4. JKP ADDS NOTHING TO EITHER PARTY'S COST AND ADDING IT IS DOUBLE-COUNTING. The job-loss programme is funded 0.22% by the Government and 0.24% by RECOMPOSING part of the employer's existing JKK (0.14 points) and JKM (0.10 points) contributions. The employer's total does not rise and the worker contributes nothing. An engine that inserts a 0.46% JKP employer line is billing for money already inside the JKK and JKM lines. 5. JHT AND JP ARE TWO DIFFERENT PROGRAMMES AND BOTH ARE MANDATORY. JHT (5.7%: employer 3.7%, employee 2%) is a defined-contribution savings account, uncapped. JP (3%: employer 2%, employee 1%) is a defined-benefit pension paying a monthly annuity, capped. Their names both translate loosely as 'retirement' and engines regularly model one and drop the other, losing either 3% or 5.7% of payroll. 6. EVERY SPLIT IS UNEQUAL AND NONE OF THEM MATCHES ANOTHER. JHT 3.7/2. JP 2/1. BPJS Kesehatan 4/1. JKK and JKM 100% employer. JKP 0/0. There is no Indonesian programme where employer and employee pay the same, so employer_matched is false throughout. Total for an ordinary low-risk employer: employee 4% (2 + 1 + 1), employer roughly 10.24%–11.74% depending on the JKK risk group (3.7 + 2 + 0.24-to-1.74 + 0.3 + 4). 7. JKK IS RISK-RATED ACROSS FIVE GROUPS AND JKM IS NOT. 0.24%, 0.54%, 0.89%, 1.27% and 1.74% for JKK; a flat 0.30% for JKM. Because the two sit in the same Government Regulation and are almost always quoted together, engines often treat both as risk-rated or both as flat. The JKK risk group is assigned to the employer by BPJS Ketenagakerjaan and is a per-employer attribute, not an industry-code lookup. 8. THE BPJS KESEHATAN FLOOR IS THE LOCAL MINIMUM WAGE, WHICH MAKES IT THE ONE SUB-NATIONAL PARAMETER. An employee earning below their district or city UMK is contributed for as if on the UMK. UMK values differ across hundreds of districts and change every 1 January. 9. FAMILY COVER HAS A HIDDEN EXTRA CHARGE THAT IS NOT THE EMPLOYER'S. Worker, spouse and up to three children are covered within the 5%. A fourth child onward, parents and parents-in-law cost a further 1% of wages PER PERSON PER MONTH, paid by the worker directly. It is not an employer cost and must not be added to the 4%. 10. THE WAGE BASE IS BASIC SALARY PLUS FIXED ALLOWANCES, NOT GROSS PAY. Variable allowances, overtime and performance bonuses fall outside it. Engines using gross pay over-contribute across every programme simultaneously. 11. EMPLOYEE CONTRIBUTIONS ARE PRE-TAX. Employee-side JHT, JP and BPJS Kesehatan contributions reduce taxable income for PPh 21 purposes. Employer contributions to JKK and JKM are treated as taxable income of the employee in the PPh 21 computation, which is an Indonesian peculiarity worth flagging to a payroll engine even though it does not change the contribution itself. SUB-NATIONAL VARIATION: LIMITED BUT REAL. All six contribution RATES and the JP, BPJS Kesehatan and JKP CEILINGS are national. The only sub-national parameter is the BPJS Kesehatan contribution FLOOR, which is the district or city minimum wage (UMK) for the place of work and differs across hundreds of localities, changing each 1 January. Model locality for that floor only. WHAT WE DO NOT PUT A NUMBER ON, DELIBERATELY. JKK EMPLOYER RATE AS A SINGLE FIGURE — rate_employer stays null. The complete five-group tariff (0.24%, 0.54%, 0.89%, 1.27%, 1.74%) IS served in the branch notes, so the refusal is confined to the single-number question; the employer's assigned risk group must be confirmed from BPJS Ketenagakerjaan. DISTRICT AND CITY MINIMUM WAGES (UMK) — not served. There are hundreds, set annually by provincial governors' decrees. The rule that they floor the BPJS Kesehatan base is served; the values are not. JKP EMPLOYER AND EMPLOYEE RATES — served as a hard zero rather than as 0.46%, deliberately, so that no engine adds a cost that the funding mechanism does not create. The 0.46% total and its 0.22/0.14/0.10 decomposition are stated in the branch notes. ALREADY LEGISLATED, NOT YET IN FORCE / WATCH LIST. (1) THE JP CEILING WILL MOVE AGAIN ON 1 MARCH 2027 by operation of PP 45/2015 art. 29(3) — the mechanism is automatic, so the only unknown is the 2026 GDP growth figure, which Badan Pusat Statistik publishes in early February 2027. This is the highest-priority re-verification item and its timing is predictable to the week. (2) The JP monthly benefit floor and ceiling likewise re-index to 2026 inflation with effect from 1 February 2027. (3) The BPJS Kesehatan 5% rate and Rp 12,000,000 ceiling do not index and change only on amendment of Perpres 82/2018; increases have been publicly discussed and a Presidential Regulation could move both at short notice. (4) The JHT, JKK, JKM and JKP rates are fixed in their Government Regulations and none is on a scheduled path. SOURCING CAVEATS, STATED PLAINLY. The Jaminan Pensiun figures are read in full from BPJS Ketenagakerjaan's own circular B/1226/022026 of 25 February 2026, including the operative Indonesian text of the indexation rule, the arithmetic (Rp 10,547,400 × 1.0511 = Rp 11,086,372, rounded to Rp 11,086,300), the BPS statistical releases relied on, and the benefit limits effective 1 February 2026 — this branch is primary and exact. THE OTHER FIVE BRANCHES ARE NOT AT THAT STANDARD: the JHT split (3.7/2), the JKK five-group tariff (0.24%–1.74%), the JKM 0.30%, the JKP funding decomposition (0.22% government plus 0.14% JKK and 0.10% JKM recomposition) and its Rp 5,000,000 base cap, and the BPJS Kesehatan 4/1 split with its Rp 12,000,000 ceiling and UMK floor, are the established figures under PP 46/2015 as amended by PP 60/2015, PP 44/2015, PP 37/2021 and Perpres 82/2018 as amended, taken from consistent Indonesian sources rather than read from the regulation texts, which I did not open. The BPJS Kesehatan 5% rate, its 4/1 split, the Rp 12,000,000 ceiling and the UMK floor were confirmed from current Indonesian reporting. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://asiaref.dev/v1/id/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/id/social-contributions/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/id/social-contributions

Other Indonesia series: Policy Rate (BI-Rate) · Value Added Tax (Pajak Pertambahan Nilai, PPN) · VAT registration threshold · Minimum Wage (Upah Minimum) · Public Holidays (Hari Libur Nasional) · Consumer Price Index Inflation (Inflasi IHK) · Corporate Income Tax (Pajak Penghasilan Badan) · Withholding tax rates · Statutory default interest (bunga moratoir) · Personal Income Tax (Pajak Penghasilan Orang Pribadi, PPh OP)

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