See an Indonesian salary from every angle — annual package including THR, monthly average, and the daily and hourly rates labour law uses — both gross and after PPh 21 and BPJS.
Job offers in Indonesia are normally quoted as a monthly gross salary. The real annual package is bigger than 12 times that, because almost every employee is also entitled to THR (Tunjangan Hari Raya) — a religious holiday allowance of one month's fixed wage after 12 months of service, paid at least seven days before Eid, Christmas, Nyepi, Vesak or Lunar New Year depending on the employee's religion. Many companies add an annual performance bonus on top.
The difference between gaji pokok (basic salary) and tunjangan (allowances) matters. Fixed allowances paid regardless of attendance count towards the wage base for BPJS, THR, overtime and severance; variable allowances such as daily meal or transport money usually do not.
Indonesia's manpower rules use set divisors to turn a monthly wage into daily and hourly figures:
| Rate | Formula | Used for |
|---|---|---|
| Hourly wage | Monthly wage ÷ 173 | Overtime pay (Kepmenakertrans 102/2004, retained by PP 35/2021) |
| Daily wage, 6-day week | Monthly wage ÷ 25 | Deductions for unpaid days, daily-paid workers |
| Daily wage, 5-day week | Monthly wage ÷ 21 | Deductions for unpaid days, daily-paid workers |
The 173 divisor comes from 40 hours a week × 52 weeks ÷ 12 months. It is the same whether you work five or six days.
Every province sets an UMP (provincial minimum wage) and many cities set a higher UMK. Jakarta's UMP for 2026 is Rp5,729,876 a month, up 6.17%; several industrial cities such as Bekasi and Karawang are higher still. BPJS Kesehatan contributions use the local minimum wage as their floor even if your actual pay is lower.
Net figures use the annual Pasal 17 calculation spread evenly over the year. Actual monthly withholding follows TER. Confirm contract terms with your employer and tax with DJP.