🇮🇩 Indonesia · 2026
THR Calculator
Find out how much THR you are owed — one month of fixed wage after 12 months, pro-rata before that — and how much PPh 21 the TER system takes in the month it is paid.
Tax year 2026Last reviewed 2 Oct 2026
THR rules in brief
THR (Tunjangan Hari Raya Keagamaan) is a mandatory religious holiday allowance under Permenaker 6/2016. It is paid once a year, before the holiday of the employee's own religion — Idul Fitri for Muslims, Christmas for Christians, Nyepi for Hindus, Vesak for Buddhists and Lunar New Year for Confucians — unless the company agrees a single date for everyone.
| Length of service | THR due |
|---|
| Less than 1 month | Not entitled |
| 1 month to less than 12 months | (months worked ÷ 12) × 1 month of wage |
| 12 months or more | 1 month of wage |
| Daily or piece-rate workers | Based on average monthly earnings over the past 12 months (or months worked) |
- "Wage" means basic salary plus fixed allowances — or the net clean wage if there are no allowances.
- THR must be paid in full and no later than 7 days before the holiday. Employers that pay late owe a 5% fine on top, and the Ministry of Manpower runs a complaints post each year.
- Fixed-term (PKWT) employees are entitled on the same basis as permanent staff. A permanent employee whose contract ends within 30 days before the holiday is still entitled.
- A company may pay more than one month if its contract, company rules or collective agreement say so.
How THR is taxed
THR is ordinary taxable income. In the month it is paid, your employer adds it to your salary and applies the TER rate to the larger total, which can push you several bands higher for that one month. Over the year, though, the extra tax is just your normal marginal rate on the THR — any excess taken in the THR month is given back through a lower December withholding.
CHECK CONTRACT
Company regulations (peraturan perusahaan) or a collective agreement (PKB) can set a higher THR. If your employer does not pay, you can report it to the Ministry of Manpower's THR post. Tax figures are estimates — confirm with DJP.
Frequently Asked Questions
How is THR calculated in Indonesia?+
Employees with 12 months or more of continuous service receive one month of wage (basic salary plus fixed allowances). Those with at least one but under 12 months receive months worked ÷ 12 × one month of wage.
When must THR be paid?+
No later than seven days before the religious holiday, under Permenaker 6/2016. Late payment attracts a 5% fine payable to the employee, and the employer still owes the THR.
Is THR taxed?+
Yes. THR is part of taxable income for PPh 21. Under TER it raises the withholding rate in the month it is paid, and the year is settled in December.
Do contract workers get THR?+
Yes. Fixed-term (PKWT) workers with at least one month of continuous service are entitled under the same formula as permanent staff.
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