Take-Home Pay Calculator
Estimate Indonesian net salary from gross pay, with PPh 21 and the employee share of BPJS broken out.
Take-home pay calculator
Estimates the monthly salary left after PPh 21 and the employee share of BPJS, following the Indonesian rules for a full tax year. The arithmetic runs in the page.
Take-home pay
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Deductions
| Item | Per month | Per year | Charged on |
|---|
Only JHT and BPJS Kesehatan reduce taxable income; JP does not.
Annual figures
Gross per year—
Position allowance—
Deductible contributions—
PTKP—
Taxable income (PKP)—
PPh 21 per year—
Effective tax rate—
How the estimate is built
- Position allowance (biaya jabatan) is 5% of gross pay for the year, capped at Rp 6,000,000, and is deducted before tax.
- JHT is 2% of gross pay and BPJS Kesehatan 1% of gross pay up to Rp 12,000,000 a month; both also reduce taxable income. JP is 1% of gross pay up to Rp 10,547,400 a month and is not deductible.
- PPh 21 uses the annual Article 17 brackets: 5% up to Rp 60,000,000, 15% to Rp 250,000,000, 25% to Rp 500,000,000, 30% to Rp 5,000,000,000, and 35% above that. Taxable income is rounded down to the nearest Rp 1,000.
- The monthly figure is the annual tax divided by twelve. From 2024 an employer withholds a monthly effective rate (TER) instead and reconciles it in December, so an early payslip can differ from this estimate while the yearly total agrees.
- JKK, JKM and the employer's shares of JHT, JP and Kesehatan are paid by the company, so they never reduce take-home pay.
- Bonus and THR are treated as part of the year's gross income, which is how the December reconciliation treats them.
History for this tool
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About this tool
A contract salary is not what reaches the bank account, and the gap is made of two compulsory deductions: income tax under Article 21 and the employee share of the BPJS programmes. This works out the monthly figure from the gross salary, the PTKP status and whether BPJS applies. The tax follows the annual Article 17 brackets, the same total the December reconciliation arrives at, and every deduction is shown separately so the difference can be checked line by line against a payslip.
Questions
- Which BPJS deductions come out of the salary?
- JHT at 2% of gross pay, JP at 1% of gross pay up to the monthly ceiling, and BPJS Kesehatan at 1% of gross pay up to Rp 12,000,000 a month. JKK, JKM and the employer's share of JHT, JP and Kesehatan are paid by the company and do not touch take-home pay.
- Why can my payslip show a different monthly tax?
- Since 2024 an employer withholds a monthly effective rate (TER) and settles the difference in December. The yearly total matches the annual brackets used here, but an individual month can differ, so the December figure is the one to compare against.
- How is the bonus treated?
- As part of the year's gross income, which also lifts the position allowance until it hits the Rp 6,000,000 ceiling. That is how the year-end reconciliation treats a bonus or THR.
- Is this the same as the payroll software of my company?
- It follows the same published rules, but it will not know about allowances that are taxed separately, benefits in kind, a prior employer in the same year, or a status that changed mid-year. Treat the result as a close estimate and the payslip as the record.