Indonesia THR Calculator
Accurately calculate statutory Tunjangan Hari Raya Keagamaan (Religious Holiday Allowance) for Indonesian permanent (PKWTT), contract (PKWT), daily-paid, and piece-rate workers. Includes statutory pro-rata formulas, continuous service analysis, and mandatory H-7 payment deadlines.
Employee & Salary Parameters
PKWTT employees terminated within 30 days before the holiday remain legally entitled to statutory THR (Art. 7 para. 1).
Under Indonesian labor law, variable allowances (e.g., daily transport/meal conditioned on attendance), overtime, and performance bonuses are excluded from the statutory THR wage base.
Calculated service: 12 months (1 yrs, 0 mos). Continuous service of 12 months or more qualifies for 1 full month of wage.
THR Calculation Summary
How Indonesian THR Is Calculated Under Law
Tunjangan Hari Raya Keagamaan (THR) is a statutory non-wage allowance that Indonesian employers must pay once a year to eligible formal-sector workers before their relevant religious holiday.
1. General Eligibility
Under Permenaker 6/2016 Article 2, workers with at least 1 month of continuous service under PKWTT (indefinite-term) or PKWT (fixed-term) contracts are entitled to receive THR. Employees with less than 1 month of service have no statutory entitlement.
2. Full vs. Proportional Formula
Service of 12 continuous months or more grants 1 full month wage. Service of at least 1 month but under 12 months is calculated strictly pro-rata: (Service Months ÷ 12) × 1 Month Wage.
3. Permissible Wage Basis
Article 3 specifies that 1 month wage consists of Basic Wage plus Fixed Allowances. Variable allowances (e.g., daily lunch/travel vouchers dependent on attendance), overtime, bonuses, and gratuities must not be included in the statutory base.
4. Mandatory Payment in Full
THR must be disbursed at least 7 days before the religious holiday (H-7). Annual circulars from the Minister of Manpower mandate that THR must be paid in full cash and strictly prohibits installment payments.
Termination & Resignation Rules (Permenaker 6/2016 Art. 7)
Permanent Workers (PKWTT)
If a PKWTT employment contract is terminated within 30 days prior to the employee's designated religious holiday, the employee retains full statutory entitlement to receive THR.
Contract Workers (PKWT)
If a fixed-term PKWT contract naturally expires prior to the religious holiday date, the employer is not legally obligated to pay THR.
Verified Official Legal Sources
Every formula, rate ceiling, and deadline rule in this planner has been researched and verified directly against active Republic of Indonesia regulations.
Frequently Asked Questions
Practical answers to common Indonesian HR compliance and payroll questions regarding THR disbursement.
