Turn a gross monthly salary into gaji bersih: PPh 21 under TER, your 2% JHT, 1% JP and 1% BPJS Kesehatan, and the December payslip when the year is settled.
Four deductions normally come out of a permanent employee's monthly salary. The employer pays a further set of contributions on top, which you never see in your bank account but which do count as taxable income.
| Deduction | Your share | Based on | Cap |
|---|---|---|---|
| PPh 21 (TER) | Rate from table A/B/C | Total monthly gross incl. employer premiums | — |
| JHT — Old Age Savings | 2% | Fixed wage | No cap |
| JP — Pension | 1% | Fixed wage | Rp11,086,300 (from Mar 2026) |
| BPJS Kesehatan — Health | 1% | Fixed wage | Rp12,000,000 |
So on a salary above Rp12 million, your BPJS Kesehatan stops at Rp120,000 a month and JP stops at Rp110,863. JHT keeps growing with salary because it has no ceiling.
The TER rate in January–November is an approximation. December's PPh 21 is whatever is needed to make the year's total equal the proper Pasal 17 tax. For a flat salary the December deduction is usually somewhat higher than the other months; if you received a big THR or bonus earlier in the year, December can be lower or even refund money to you. The average monthly take-home shown in the result spreads the whole year evenly.
Payroll rules differ by employer, region (minimum wage floors) and contract. Your payslip and Form 1721-A1 are definitive — confirm with your HR team or DJP.