Work out your full-year PPh 21 the way the December year-end calculation does it — gross pay including employer-paid BPJS premiums, minus biaya jabatan and pension contributions, minus PTKP, taxed at the Pasal 17 rates of 5% to 35%.
Every employer in Indonesia withholds PPh 21 from salaries. From January to November the monthly cut uses a simplified TER (average effective rate) table. In December — or in the month you leave — the employer redoes the calculation properly for the whole year using the formula below, and the December payslip absorbs the difference. This calculator gives you that full-year figure: your actual PPh 21 liability for 2026.
These are the five brackets set by the 2021 Tax Harmonisation Law (UU HPP). They are unchanged for 2026 and apply to resident individuals on taxable income after PTKP.
| Annual taxable income (PKP) | Rate |
|---|---|
| Up to Rp60,000,000 | 5% |
| Rp60,000,001 – Rp250,000,000 | 15% |
| Rp250,000,001 – Rp500,000,000 | 25% |
| Rp500,000,001 – Rp5,000,000,000 | 30% |
| Above Rp5,000,000,000 | 35% |
PTKP (Penghasilan Tidak Kena Pajak) works like a personal allowance. It depends on your marital status and number of dependants on 1 January. The amounts have not changed since 2016.
| Status | Meaning | PTKP per year | TER category |
|---|---|---|---|
| TK/0 | Single, no dependants | Rp54,000,000 | A |
| TK/1 | Single, 1 dependant | Rp58,500,000 | A |
| TK/2 | Single, 2 dependants | Rp63,000,000 | B |
| TK/3 | Single, 3 dependants | Rp67,500,000 | B |
| K/0 | Married, no dependants | Rp58,500,000 | A |
| K/1 | Married, 1 dependant | Rp63,000,000 | B |
| K/2 | Married, 2 dependants | Rp67,500,000 | B |
| K/3 | Married, 3 dependants | Rp72,000,000 | C |
A married woman who works is normally assessed as TK/0 by her employer: the married and dependant additions usually go to the husband. Spouses who file as one tax unit, or a wife who chose separate tax status (PH/MT), are handled on their annual return rather than by payroll.
A TK/0 office worker on a fixed Rp10,000,000 per month with no bonus. The employer pays BPJS Kesehatan (4%), JKK (0.24%) and JKM (0.30%) worth Rp454,000 a month, which counts as taxable income.
| Step | Amount |
|---|---|
| Salary (12 × Rp10,000,000) | Rp120,000,000 |
| + Employer premiums (12 × Rp454,000) | Rp5,448,000 |
| = Gross income | Rp125,448,000 |
| − Biaya jabatan (capped) | Rp6,000,000 |
| − JHT 2% + JP 1% | Rp3,600,000 |
| = Net income | Rp115,848,000 |
| − PTKP TK/0 | Rp54,000,000 |
| = Taxable income (PKP) | Rp61,848,000 |
| Tax: 5% × Rp60m + 15% × Rp1,848,000 | Rp3,277,200 |
That is about 2.6% of gross salary. Under TER the employer withholds 2.5% of Rp10,454,000 = Rp261,350 a month for January–November (Rp2,874,850), so December's withholding is the remaining Rp402,350.
Payroll treatment of allowances, natura and pension schemes varies by employer. Compare with your Form 1721-A1 (bukti potong) at year end and check rules with DJP or a registered tax consultant.