Indonesia net salary calculator (gaji bersih, PPh 21 2026)
Indonesia net salary calculator (Your take-home pay in Indonesia is your salary minus your own BPJS contributions (health 1% on up to Rp12 million, old-age 2%, pension 1% up to its wage ceiling) and PPh 21, the income tax charged at 5% to 35% on the year’s pay after a 5% occupational cost, your pension contributions and a non-taxable allowance of Rp54 million.
Worked example · Net / month
You keep 89.7% of gross pay 10.3% goes to tax and contributions
With Gross monthly pay of 15,000,000, this model computes Net / month of 13,451,201 IDR. See the full working.
✓ Verified against 11 self-test cases Updated for 2026 · sources checked 2026-10-31
How Gaji bersih (net salary) in Indonesia is calculated
PPh 21 on a permanent employee is a **yearly** tax. Gross income includes the work-accident (JKK), death (JKM) and BPJS Kesehatan premiums your employer pays for you. From it come the **5% occupational cost** (biaya jabatan, at most Rp6 million a year), your own JHT and JP contributions and **PTKP**: Rp54 million, Rp4.5 million more if married and Rp4.5 million per dependant, at most three. The rest, rounded down to the thousand, is taxed at **5%, 15%, 25%, 30% and 35%** on bands that break at Rp60 million, Rp250 million, Rp500 million and Rp5 billion.
Monthly withholding uses the TER rates of PP 58/2023 and December settles the year (PMK 168/2023), so the year’s total is what this page computes.
On **Rp15 million a month**, single, Rp121,866,000 is taxable and PPh 21 is **Rp12,279,900** for the year; take-home is **Rp13,451,201** a month.
In 2026 employers in footwear, textiles and garments, furniture, leather and tourism pay their staff’s PPh 21 for them when regular pay was at most Rp10 million in January (PMK 105/2025). Zakat through the employer is not modelled. Estimate, not tax advice.
Worked example
ShowHide the full working: 8 inputs, 16 computed steps
| Inputs | |
|---|---|
| Gross monthly pay (IDR) | 15,000,000 |
| Bonus and THR for the year (IDR) | 0 |
| Marital status on 1 January | Not married (TK) |
| Dependants you fully support (at most 3 count) | 0 |
| Enrolled in BPJS Kesehatan and BPJS Ketenagakerjaan | yes |
| Work-accident (JKK) risk class of your workplace | Very low — 0.24% (offices) |
| 2026 government-borne PPh 21 (PMK 105/2025) | no |
| Regular pay in January 2026 (IDR), if different | 0 |
| Computed by the engine | |
| Jkk Rate | 0.0024 |
| Health Base | 12,000,000 |
| BPJS Kesehatan 1% / month | 120,000 IDR |
| Old-age (JHT) 2% / month | 300,000 IDR |
| Pension (JP) 1% / month | 105,474 IDR |
| Contributions Monthly | 525,474 |
| Employer premiums / month (taxable) | 561,000 IDR |
| Gross for PPh 21 / year ✓ pinned | 186,732,000 IDR |
| Occupational cost (biaya jabatan) ✓ pinned | 6,000,000 IDR |
| JHT and JP you paid, year ✓ pinned | 4,865,688 IDR |
| PTKP (non-taxable income) | 54,000,000 IDR |
| Taxable income (PKP) ✓ pinned | 121,866,000 IDR |
| PPh 21 for the year ✓ pinned | 12,279,900 IDR |
| PPh 21 borne by the government | 0 IDR |
| Net / year | 161,414,412 IDR |
| Net / month ✓ pinned | 13,451,201 IDR |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
How much PPh 21 do I pay on Rp15 million a month?
Rp12,279,900 for 2026 if you are single, with BPJS at the lowest work-accident class. Take-home is about Rp13.45 million a month.
What is PTKP in 2026?
Rp54 million a year for yourself, Rp4.5 million more if you are married and Rp4.5 million for each dependant you fully support, up to three (Income Tax Law art. 7). A married woman whose husband has income gets only her own Rp54 million (PMK 168/2023 art. 9).
How much BPJS is deducted from my salary?
Health 1% on pay up to Rp12 million, JHT 2% and JP 1% on pay up to Rp10,547,400.
Berapa PTKP untuk karyawan menikah dengan satu anak?
Rp63 juta setahun: Rp54 juta untuk diri sendiri, Rp4,5 juta karena kawin dan Rp4,5 juta untuk satu tanggungan (K/1).
Sources
- UU 7/2021 (HPP): Income Tax Law arts. 7, 17 · checked 2026-10-31
- PMK 168/2023 arts. 9–10: PTKP of married women, biaya jabatan · checked 2026-10-31
- PMK 105/2025: 2026 government-borne PPh 21 · checked 2026-10-31
- BPJS Ketenagakerjaan: JHT 2%, JP 1%, JP ceiling · checked 2026-10-31
- PP 44/2015 arts. 16, 18: JKK, JKM · checked 2026-10-31
- Perpres 64/2020 arts. 30, 32: BPJS Kesehatan · checked 2026-10-31
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 11 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 11 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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