Indonesia BPJS Contribution Calculator

Accurately calculate Indonesian statutory social security contributions for formal-sector wage-receiving employees (Penerima Upah / PU). Provides transparent breakdowns of BPJS Kesehatan (JKN) and all 5 BPJS Ketenagakerjaan programs (JHT, JKK, JKM, JP, and JKP) with statutory wage ceilings.

Target Segment:Formal Wage Earners (Penerima Upah - PU)
JKN Ceiling:IDR Rp 12.000.000
JP Ceiling:IDR Rp 10.547.400
Review Date: October 25, 2026

Payroll & Risk Parameters

Quick Salary Presets:
Formal Sector Wage-Receiving Employee (Peserta Penerima Upah / PU)

This calculator is configured specifically for formal company payroll employees. Informal workers (Bukan Penerima Upah / BPU), construction project workers (Jasa Konstruksi), and civil servants follow distinct statutory schedules.

IDR

Under Indonesian regulations, the BPJS wage base consists of basic salary plus fixed monthly allowances. Variable non-fixed allowances (e.g. attendance-linked transport) are excluded.

JKK is paid 100% by the employer. The rate is determined by the company's registered industrial sector on its official BPJS Ketenagakerjaan enrollment certificate.

IDR

Clearly tracked as non-statutory company overhead; kept separate from official BPJS accounts.

BPJS Contribution Breakdown

Penerima Upah (PU)
Total Combined Monthly BPJS Remittance
Rp1.139.200
Reported Wage: Rp 8.000.000. Calculated across BPJS Kesehatan and all 5 BPJS Ketenagakerjaan branches.
Employer Share (Company Cost)
Rp 819.200
JKN (4%) + JHT (3.7%) + JKK (Very Low Risk (Tingkat Risiko Sangat Rendah)) + JKM (0.3%) + JP (2%)
Employee Share (Payroll Deduction)
Rp 320.000
JKN (1%) + JHT (2%) + JP (1%)
Program BreakdownMonthly Remittance
BPJS Kesehatan (JKN) (KESEHATAN)
BPJS Kesehatan • Rate: 5%
Rp 400.000
Employer (4%): Rp 320.000
Employee (1%): Rp 80.000
Jaminan Hari Tua (JHT) (JHT)
BPJS Ketenagakerjaan • Rate: 5.7%
Rp 456.000
Employer (3.7%): Rp 296.000
Employee (2%): Rp 160.000
Jaminan Kecelakaan Kerja (JKK) — Very Low Risk (Tingkat Risiko Sangat Rendah) (JKK)
BPJS Ketenagakerjaan • Rate: 0.24%
Rp 19.200
Employer (0.24%): Rp 19.200
Employee (0%): Rp 0
Jaminan Kematian (JKM) (JKM)
BPJS Ketenagakerjaan • Rate: 0.3%
Rp 24.000
Employer (0.3%): Rp 24.000
Employee (0%): Rp 0
Jaminan Pensiun (JP) (JP)
BPJS Ketenagakerjaan • Rate: 3%
Rp 240.000
Employer (2%): Rp 160.000
Employee (1%): Rp 80.000
Jaminan Kehilangan Pekerjaan (JKP) (JKP)
BPJS Ketenagakerjaan • Rate: 0%
Rp 0
Capped @ Rp 5.000.000
Employer (0%): Rp 0
Employee (0%): Rp 0
PP No. 6/2025 JKP Financing Note: Job Loss Security (JKP) is funded via 0.22% government APBN subsidy and 0.24% recomposition from existing JKK (0.14%) and JKM (0.10%). No additional cash deduction is incurred by either the employee or the company.
* Disclaimer: This calculator computes statutory BPJS contributions only. It does not calculate income tax withholding (PPh 21) or total net take-home salary.

Understanding Indonesian Social Security Programs

Indonesian formal employment requires mandatory participation across two separate public administrative bodies: BPJS Kesehatan (healthcare) and BPJS Ketenagakerjaan (workers' social security).

BPJS Kesehatan (JKN)

Governed by Perpres 64/2020 and 59/2024. Total 5% rate (4% employer, 1% employee). Standard coverage extends to the employee, spouse, and up to 3 legitimate children. Capped at a maximum monthly wage of IDR 12,000,000.

Jaminan Hari Tua (JHT)

Governed by PP 46/2015. Old-Age Security functions as a forced retirement savings account. Total 5.7% contribution (3.7% employer, 2.0% employee). Applies across the entire reported wage without a statutory cap.

Jaminan Kecelakaan Kerja (JKK)

Governed by PP 44/2015. 100% employer-funded. Covers medical expenses, temporary disability compensation, and death benefits arising from work-related accidents. Rates range from 0.24% (Very Low Risk) to 1.74% (Very High Risk).

Jaminan Kematian (JKM)

Governed by PP 44/2015. 100% employer-funded at 0.30% of monthly wages. Provides lump-sum death and funeral benefits to surviving beneficiaries for non-work-related fatalities.

Jaminan Pensiun (JP)

Governed by PP 45/2015. Total 3% contribution (2% employer, 1% employee). Provides a lifelong defined pension annuity upon reaching retirement age. Subject to an annually indexed statutory wage ceiling of IDR 10,547,400.

Jaminan Kehilangan Pekerjaan (JKP)

Amended by PP No. 6 of 2025. Provides unemployment cash benefits, job counseling, and vocational training. Financed via government APBN allocation (0.22%) and recomposition of JKK/JKM (0.24%), without additional payroll charges.

Verified Official Legal Sources

All statutory rates, contribution shares, and wage ceilings in this calculator are maintained against active Indonesian laws.

Perpres No. 64/2020 & Perpres No. 59/2024
Presidential Regulations governing National Health Insurance (JKN) contribution rates, splits, and the IDR 12,000,000 monthly wage ceiling.
Read Perpres 64/2020 Text
PP No. 44, 45, 46 Tahun 2015
Government Regulations establishing BPJS Ketenagakerjaan contribution formulas for JKK, JKM, JP, and JHT, including the JP wage ceiling indexation.
Read PP 45/2015 (JP)
PP No. 6 Tahun 2025 (JKP Amendment)
Government Regulation amending Job Loss Security (JKP) funding mechanisms and affirming government APBN contribution provisions.
Read PP 6/2025 JDIH Text
BPJS Ketenagakerjaan PU Portal
Official published wage-earning participant guidance confirming the IDR 10,547,400 Jaminan Pensiun ceiling and 5 risk tiers.
View BPJS PU Guidance

Frequently Asked Questions

Common questions regarding BPJS Kesehatan and BPJS Ketenagakerjaan contribution obligations for companies in Indonesia.

BPJS Kesehatan manages national health insurance (JKN) for medical treatments, hospitalization, and doctor visits. BPJS Ketenagakerjaan manages employment social security, comprising 5 separate programs: JHT (Old-Age Security), JKK (Workplace Injury Security), JKM (Death Security), JP (Pension Security), and JKP (Job Loss Security).