{
  "$comment": "Machine-readable companion to https://valem.run/calculators/indonesia/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/indonesia/net-salary",
  "dataUrl": "https://valem.run/calculators/indonesia/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Indonesia Gaji bersih (net salary) model by Valem (https://valem.run/calculators/indonesia/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/indonesia/net-salary/verify",
  "country": "indonesia",
  "countryName": "Indonesia",
  "formula": "net-salary",
  "formulaName": "Net salary",
  "localName": "Gaji bersih",
  "localLang": "id",
  "englishName": "Net salary",
  "title": "Kalkulator gaji bersih 2026 — Indonesia net salary (PPh 21)",
  "answer": "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.",
  "lang": "en",
  "currency": "IDR",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 11 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 11,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-10-31"
  },
  "sources": [
    {
      "label": "UU 7/2021 (HPP): Income Tax Law arts. 7, 17",
      "url": "https://jdih.kemenkeu.go.id/dok/uu-7-tahun-2021",
      "checked": "2026-10-31"
    },
    {
      "label": "PMK 168/2023 arts. 9–10: PTKP of married women, biaya jabatan",
      "url": "https://jdih.kemenkeu.go.id/dok/pmk-168-tahun-2023",
      "checked": "2026-10-31"
    },
    {
      "label": "PMK 105/2025: 2026 government-borne PPh 21",
      "url": "https://jdih.kemenkeu.go.id/dok/pmk-105-tahun-2025",
      "checked": "2026-10-31"
    },
    {
      "label": "BPJS Ketenagakerjaan: JHT 2%, JP 1%, JP ceiling",
      "url": "https://www.bpjsketenagakerjaan.go.id/penerima-upah.html",
      "checked": "2026-10-31"
    },
    {
      "label": "PP 44/2015 arts. 16, 18: JKK, JKM",
      "url": "https://www.bpjsketenagakerjaan.go.id/assets/uploads/peraturan/15122015_104557_PP%2044%20Tahun%202015.pdf",
      "checked": "2026-10-31"
    },
    {
      "label": "Perpres 64/2020 arts. 30, 32: BPJS Kesehatan",
      "url": "https://jdih.kemenkeu.go.id/dok/perpres-64-tahun-2020",
      "checked": "2026-10-31"
    }
  ],
  "terminalOutput": "netMonthly",
  "headlineOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossMonthly",
      "type": "number",
      "label": "Gross monthly pay (IDR)",
      "minimum": 0
    },
    {
      "name": "annualBonus",
      "type": "number",
      "label": "Bonus and THR for the year (IDR)",
      "minimum": 0
    },
    {
      "name": "maritalStatus",
      "type": "string",
      "label": "Marital status on 1 January",
      "enum": [
        "single",
        "married",
        "marriedWoman"
      ]
    },
    {
      "name": "dependants",
      "type": "number",
      "label": "Dependants you fully support (at most 3 count)",
      "minimum": 0,
      "maximum": 3
    },
    {
      "name": "bpjsEnrolled",
      "type": "boolean",
      "label": "Enrolled in BPJS Kesehatan and BPJS Ketenagakerjaan"
    },
    {
      "name": "jkkRisk",
      "type": "string",
      "label": "Work-accident (JKK) risk class of your workplace",
      "enum": [
        "veryLow",
        "low",
        "medium",
        "high",
        "veryHigh"
      ]
    },
    {
      "name": "dtpEligible",
      "type": "boolean",
      "label": "2026 government-borne PPh 21 (PMK 105/2025)"
    },
    {
      "name": "januaryRegularPay",
      "type": "number",
      "label": "Regular pay in January 2026 (IDR), if different",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "jkkRate",
      "type": "number",
      "formula": "jkkRisk = 'veryHigh' ? $const.jkkRateVeryHigh : (jkkRisk = 'high' ? $const.jkkRateHigh : (jkkRisk = 'medium' ? $const.jkkRateMedium : (jkkRisk = 'low' ? $const.jkkRateLow : $const.jkkRateVeryLow)))"
    },
    {
      "name": "healthBase",
      "type": "number",
      "formula": "bpjsEnrolled ? $clampFloorCap($n(grossMonthly), null, $const.healthWageCap) : 0"
    },
    {
      "name": "healthMonthly",
      "type": "number",
      "label": "BPJS Kesehatan 1% / month",
      "format": "currency",
      "formula": "$round(healthBase * $const.healthEmployeeRate, 2)"
    },
    {
      "name": "jhtMonthly",
      "type": "number",
      "label": "Old-age (JHT) 2% / month",
      "format": "currency",
      "formula": "bpjsEnrolled ? $round($n(grossMonthly) * $const.jhtEmployeeRate, 2) : 0"
    },
    {
      "name": "jpMonthly",
      "type": "number",
      "label": "Pension (JP) 1% / month",
      "format": "currency",
      "formula": "bpjsEnrolled ? $round($clampFloorCap($n(grossMonthly), null, $const.jpWageCap) * $const.jpEmployeeRate, 2) : 0"
    },
    {
      "name": "contributionsMonthly",
      "type": "number",
      "formula": "$round(healthMonthly + jhtMonthly + jpMonthly, 2)"
    },
    {
      "name": "employerPremiumsMonthly",
      "type": "number",
      "label": "Employer premiums / month (taxable)",
      "format": "currency",
      "formula": "bpjsEnrolled ? $round($n(grossMonthly) * jkkRate + $n(grossMonthly) * $const.jkmRate + healthBase * $const.healthEmployerRate, 2) : 0"
    },
    {
      "name": "grossTaxableAnnual",
      "type": "number",
      "label": "Gross for PPh 21 / year",
      "format": "currency",
      "formula": "$round(($n(grossMonthly) + employerPremiumsMonthly) * 12 + $n(annualBonus), 2)"
    },
    {
      "name": "occupationalCost",
      "type": "number",
      "label": "Occupational cost (biaya jabatan)",
      "format": "currency",
      "formula": "$round($clampFloorCap(grossTaxableAnnual * $const.occupationalCostRate, null, $const.occupationalCostCapAnnual), 2)"
    },
    {
      "name": "pensionDeduction",
      "type": "number",
      "label": "JHT and JP you paid, year",
      "format": "currency",
      "formula": "$round((jhtMonthly + jpMonthly) * 12, 2)"
    },
    {
      "name": "ptkp",
      "type": "number",
      "label": "PTKP (non-taxable income)",
      "format": "currency",
      "formula": "maritalStatus = 'marriedWoman' ? $const.ptkpSelf : $const.ptkpSelf + (maritalStatus = 'married' ? $const.ptkpMarried : 0) + ($d := $floor($n(dependants)); ($d > $const.maxDependants ? $const.maxDependants : $d)) * $const.ptkpPerDependant"
    },
    {
      "name": "taxableIncome",
      "type": "number",
      "label": "Taxable income (PKP)",
      "format": "currency",
      "formula": "($v := grossTaxableAnnual - occupationalCost - pensionDeduction - ptkp; $v > 0 ? $floor($v / 1000) * 1000 : 0)"
    },
    {
      "name": "pph21Annual",
      "type": "number",
      "label": "PPh 21 for the year",
      "format": "currency",
      "formula": "$round($bandedCharge(taxableIncome, [{\"upTo\": $const.pitBand1, \"rate\": $const.pitRate1}, {\"upTo\": $const.pitBand2, \"rate\": $const.pitRate2}, {\"upTo\": $const.pitBand3, \"rate\": $const.pitRate3}, {\"upTo\": $const.pitBand4, \"rate\": $const.pitRate4}, {\"upTo\": null, \"rate\": $const.pitRate5}]), 2)"
    },
    {
      "name": "governmentBorneTax",
      "type": "number",
      "label": "PPh 21 borne by the government",
      "format": "currency",
      "formula": "($j := $n(januaryRegularPay); dtpEligible and ($j > 0 ? $j : $n(grossMonthly)) <= $const.dtpRegularGrossCap) ? pph21Annual : 0"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year",
      "format": "currency",
      "formula": "$round($max([0, $n(grossMonthly) * 12 + $n(annualBonus) - contributionsMonthly * 12 - pph21Annual + governmentBorneTax]), 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "N1 Rp15 million a month, single, BPJS at the lowest JKK class",
      "given": {
        "grossMonthly": 15000000,
        "annualBonus": 0,
        "maritalStatus": "single",
        "dependants": 0,
        "bpjsEnrolled": true,
        "jkkRisk": "veryLow",
        "dtpEligible": false,
        "januaryRegularPay": 0
      },
      "expect": {
        "grossTaxableAnnual": 186732000,
        "occupationalCost": 6000000,
        "pensionDeduction": 4865688,
        "taxableIncome": 121866000,
        "pph21Annual": 12279900,
        "netMonthly": 13451201
      }
    },
    {
      "description": "N1b Rp15 million: own contributions and taxable employer premiums",
      "given": {
        "grossMonthly": 15000000,
        "annualBonus": 0,
        "maritalStatus": "single",
        "dependants": 0,
        "bpjsEnrolled": true,
        "jkkRisk": "veryLow",
        "dtpEligible": false,
        "januaryRegularPay": 0
      },
      "expect": {
        "healthMonthly": 120000,
        "jhtMonthly": 300000,
        "jpMonthly": 105474,
        "employerPremiumsMonthly": 561000,
        "netAnnual": 161414412
      }
    },
    {
      "description": "N2 PMK 105/2025 example 1 (TK/0): Rp1,860,000, all borne",
      "given": {
        "grossMonthly": 8000000,
        "annualBonus": 0,
        "maritalStatus": "single",
        "dependants": 0,
        "bpjsEnrolled": false,
        "jkkRisk": "veryLow",
        "dtpEligible": true,
        "januaryRegularPay": 0
      },
      "expect": {
        "grossTaxableAnnual": 96000000,
        "occupationalCost": 4800000,
        "ptkp": 54000000,
        "taxableIncome": 37200000,
        "pph21Annual": 1860000,
        "governmentBorneTax": 1860000,
        "netAnnual": 96000000
      }
    },
    {
      "description": "N3 PMK 105/2025 example 2, annualised (Tuan B, K/1, promoted from Rp10m in October): PPh 21 Rp4,050,000, all borne",
      "given": {
        "grossMonthly": 10500000,
        "annualBonus": 10000000,
        "maritalStatus": "married",
        "dependants": 1,
        "bpjsEnrolled": false,
        "jkkRisk": "veryLow",
        "dtpEligible": true,
        "januaryRegularPay": 10000000
      },
      "expect": {
        "grossTaxableAnnual": 136000000,
        "occupationalCost": 6000000,
        "ptkp": 63000000,
        "taxableIncome": 67000000,
        "pph21Annual": 4050000,
        "governmentBorneTax": 4050000,
        "netAnnual": 136000000
      }
    },
    {
      "description": "N4 Rp30 million a month: health and JP at their caps",
      "given": {
        "grossMonthly": 30000000,
        "annualBonus": 0,
        "maritalStatus": "married",
        "dependants": 2,
        "bpjsEnrolled": true,
        "jkkRisk": "veryLow",
        "dtpEligible": false,
        "januaryRegularPay": 0
      },
      "expect": {
        "healthBase": 12000000,
        "healthMonthly": 120000,
        "jhtMonthly": 600000,
        "jpMonthly": 105474,
        "employerPremiumsMonthly": 642000,
        "ptkp": 67500000
      }
    },
    {
      "description": "N5 three dependants: K/3 = Rp72,000,000",
      "given": {
        "grossMonthly": 15000000,
        "annualBonus": 0,
        "maritalStatus": "married",
        "dependants": 3,
        "bpjsEnrolled": true,
        "jkkRisk": "veryLow",
        "dtpEligible": false,
        "januaryRegularPay": 0
      },
      "expect": {
        "ptkp": 72000000
      }
    },
    {
      "description": "N6 Rp4 million a month: under PTKP, no PPh 21",
      "given": {
        "grossMonthly": 4000000,
        "annualBonus": 0,
        "maritalStatus": "single",
        "dependants": 0,
        "bpjsEnrolled": true,
        "jkkRisk": "veryLow",
        "dtpEligible": false,
        "januaryRegularPay": 0
      },
      "expect": {
        "taxableIncome": 0,
        "pph21Annual": 0
      }
    },
    {
      "description": "N7 the government-borne relief needs January regular pay of at most Rp10 million",
      "given": {
        "grossMonthly": 12000000,
        "annualBonus": 0,
        "maritalStatus": "single",
        "dependants": 0,
        "bpjsEnrolled": true,
        "jkkRisk": "veryLow",
        "dtpEligible": true,
        "januaryRegularPay": 0
      },
      "expect": {
        "governmentBorneTax": 0
      }
    },
    {
      "description": "N8 a very-high-risk workplace raises the taxable employer premium",
      "given": {
        "grossMonthly": 10000000,
        "annualBonus": 0,
        "maritalStatus": "single",
        "dependants": 0,
        "bpjsEnrolled": true,
        "jkkRisk": "veryHigh",
        "dtpEligible": false,
        "januaryRegularPay": 0
      },
      "expect": {
        "jkkRate": 0.0174,
        "employerPremiumsMonthly": 604000
      }
    },
    {
      "description": "N9 a married woman whose husband earns: own PTKP only",
      "given": {
        "grossMonthly": 15000000,
        "annualBonus": 0,
        "maritalStatus": "marriedWoman",
        "dependants": 2,
        "bpjsEnrolled": true,
        "jkkRisk": "veryLow",
        "dtpEligible": false,
        "januaryRegularPay": 0
      },
      "expect": {
        "ptkp": 54000000,
        "pph21Annual": 12279900
      }
    },
    {
      "description": "N10 a raise to Rp12m after January keeps the relief when January's regular pay was Rp10m",
      "given": {
        "grossMonthly": 12000000,
        "annualBonus": 0,
        "maritalStatus": "single",
        "dependants": 0,
        "bpjsEnrolled": false,
        "jkkRisk": "veryLow",
        "dtpEligible": true,
        "januaryRegularPay": 10000000
      },
      "expect": {
        "taxableIncome": 84000000,
        "pph21Annual": 6600000,
        "governmentBorneTax": 6600000,
        "netAnnual": 144000000
      }
    }
  ],
  "spec": {
    "id": "net-salary-indonesia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossMonthly": {
          "type": "number",
          "minimum": 0
        },
        "annualBonus": {
          "type": "number",
          "minimum": 0
        },
        "maritalStatus": {
          "type": "string",
          "enum": [
            "single",
            "married",
            "marriedWoman"
          ]
        },
        "dependants": {
          "type": "number",
          "minimum": 0,
          "maximum": 3
        },
        "bpjsEnrolled": {
          "type": "boolean"
        },
        "jkkRisk": {
          "type": "string",
          "enum": [
            "veryLow",
            "low",
            "medium",
            "high",
            "veryHigh"
          ]
        },
        "dtpEligible": {
          "type": "boolean"
        },
        "januaryRegularPay": {
          "type": "number",
          "minimum": 0
        },
        "jkkRate": {
          "type": "number",
          "readOnly": true
        },
        "healthBase": {
          "type": "number",
          "readOnly": true
        },
        "healthMonthly": {
          "type": "number",
          "readOnly": true
        },
        "jhtMonthly": {
          "type": "number",
          "readOnly": true
        },
        "jpMonthly": {
          "type": "number",
          "readOnly": true
        },
        "contributionsMonthly": {
          "type": "number",
          "readOnly": true
        },
        "employerPremiumsMonthly": {
          "type": "number",
          "readOnly": true
        },
        "grossTaxableAnnual": {
          "type": "number",
          "readOnly": true
        },
        "occupationalCost": {
          "type": "number",
          "readOnly": true
        },
        "pensionDeduction": {
          "type": "number",
          "readOnly": true
        },
        "ptkp": {
          "type": "number",
          "readOnly": true
        },
        "taxableIncome": {
          "type": "number",
          "readOnly": true
        },
        "pph21Annual": {
          "type": "number",
          "readOnly": true
        },
        "governmentBorneTax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "ptkpSelf": 54000000,
      "ptkpMarried": 4500000,
      "ptkpPerDependant": 4500000,
      "maxDependants": 3,
      "pitBand1": 60000000,
      "pitBand2": 250000000,
      "pitBand3": 500000000,
      "pitBand4": 5000000000,
      "pitRate1": 0.05,
      "pitRate2": 0.15,
      "pitRate3": 0.25,
      "pitRate4": 0.3,
      "pitRate5": 0.35,
      "occupationalCostRate": 0.05,
      "occupationalCostCapAnnual": 6000000,
      "jhtEmployeeRate": 0.02,
      "jpEmployeeRate": 0.01,
      "jpWageCap": 10547400,
      "jkkRateVeryLow": 0.0024,
      "jkkRateLow": 0.0054,
      "jkkRateMedium": 0.0089,
      "jkkRateHigh": 0.0127,
      "jkkRateVeryHigh": 0.0174,
      "jkmRate": 0.003,
      "healthEmployeeRate": 0.01,
      "healthEmployerRate": 0.04,
      "healthWageCap": 12000000,
      "dtpRegularGrossCap": 10000000
    },
    "library": {
      "layers": [
        {
          "id": "statutory",
          "define": "(\n  /* Shared statutory helpers — the canonical copy (docs/sandbox/d8-statutory-families.md §5.4).\n     DO NOT EDIT A SPEC'S INLINED COPY. Edit this file and run `npm run sync:helpers`; a vitest\n     assertion and a Java assertion both require every inlined copy to be byte-identical to this one.\n\n     Why inlined rather than referenced: the `library` section's `ref` form — a library shared\n     between models — is still proposed, gated on the model-references design (see\n     ../../../../docs/design/library/jsonata-library.md). Inlining keeps each spec self-contained,\n     which is what lets `#e=` embedding, `#share=` import and MCP forking work with no resolver.\n\n     TWO TRAPS, both of which fail SILENTLY and both of which bit during the debt-payoff build:\n\n       1. A library function sees ONLY its arguments. It cannot read the consuming document — not\n          through a bare field name, not through `$`, not through `$$`. Everything these helpers\n          need is passed in. (`$const` is late-bound and so would resolve, but relying on it would\n          couple a shared helper to one spec's constant names.)\n       2. ONE null member wrecks a whole aggregate, and the two engines disagree about how. The JS\n          reference implementation THROWS (\"Argument 1 of function sum must be an array of\n          numbers\"); the Java port can instead yield null for the entire aggregate. Neither gives a\n          partial total, and the null-yielding form is the dangerous one because it is silent. So\n          callers coerce with `$n()` below before aggregating, which makes the behaviour identical\n          in both engines — measured, not assumed: see helpers.test.ts.\n\n       3. A PATH STEP DIRECTLY ON A CALL RESULT RETURNS NOTHING in the Java engine. This matters for\n          every caller of $amortize, which is the one helper here returning an object:\n\n              $amortize(p, r, n, 0).months            -> empty in Java, 360 in JS.  WRONG\n              ($a := $amortize(p, r, n, 0); $a.months) -> 360 in both.               RIGHT\n\n          Bind the result to a variable, then step into it. The JS reference accepts both forms, so\n          this is invisible until the page is served by the real engine, and it fails as a blank\n          field rather than an error. Measured with a probe, not inferred — the field simply does\n          not appear. */\n\n  /* Number coercion with an explicit zero default. The guard against trap 2. */\n  $n := function($v) { $v = null or $not($exists($v)) ? 0 : $number($v) };\n\n  /* ISO date -> its year / month / day parts. String slicing rather than $fromMillis formatting:\n     these are statutory dates (\"2026-04-06\"), and a timezone-sensitive round-trip through millis\n     can shift the day, which silently moves a service anniversary across a band boundary. */\n  $isoY := function($d) { $number($substring($d, 0, 4)) };\n  $isoM := function($d) { $number($substring($d, 5, 2)) };\n  $isoD := function($d) { $number($substring($d, 8, 2)) };\n\n  /* Whole years of completed service between two ISO dates. Counts an anniversary as reached only\n     when the month-and-day has arrived, which is what \"completed years of service\" means in every\n     severance statute — not a 365.25-day division, whose drift crosses a 5-year band boundary in\n     the wrong direction roughly one year in four. */\n  $yearsBetween := function($from, $to) { (\n    $y := $isoY($to) - $isoY($from);\n    $beforeAnniversary := $isoM($to) < $isoM($from)\n      or ($isoM($to) = $isoM($from) and $isoD($to) < $isoD($from));\n    $beforeAnniversary ? $y - 1 : $y\n  ) };\n\n  /* Whole completed months between two ISO dates, same convention. */\n  $monthsBetween := function($from, $to) { (\n    $m := ($isoY($to) - $isoY($from)) * 12 + ($isoM($to) - $isoM($from));\n    $isoD($to) < $isoD($from) ? $m - 1 : $m\n  ) };\n\n  /* Inclusive count of days between two ISO dates — both endpoints counted, because a leave year\n     runs from its first day to its last and an employee present on both is present for both.\n     Pro-rata accrual is then $proRataDays(a, b) / $proRataDays(yearStart, yearEnd). */\n  $proRataDays := function($from, $to) {\n    ($toMillis($to) - $toMillis($from)) / 86400000 + 1\n  };\n\n  /* Progressive charge across bands. `$bands` is ordered lowest-first, each {\"upTo\": n, \"rate\": r};\n     the final band's `upTo` is omitted or null to mean \"no ceiling\". Each band's rate applies ONLY\n     to the slice of the amount inside it — the single most common error in a hand-written bracket\n     walk is applying the top rate to the whole amount. Returns 0 for a non-positive amount. */\n  $bandedCharge := function($amount, $bands) { (\n    $a := $n($amount);\n    $a <= 0 ? 0 : $reduce($bands, function($acc, $band) { (\n      $ceiling := $exists($band.upTo) and $band.upTo != null ? $band.upTo : $a;\n      $top := $ceiling < $a ? $ceiling : $a;\n      $slice := $top - $acc.floor;\n      {\n        \"floor\": $top > $acc.floor ? $top : $acc.floor,\n        \"charge\": $acc.charge + ($slice > 0 ? $slice * $n($band.rate) : 0)\n      }\n    ) }, {\"floor\": 0, \"charge\": 0}).charge\n  ) };\n\n  /* Clamp into [floor, cap]. Either bound may be omitted (null) to leave that side open — a benefit\n     with a cap and no floor is as common as one with both. */\n  $clampFloorCap := function($value, $floor, $cap) { (\n    $v := $n($value);\n    $withFloor := $exists($floor) and $floor != null and $v < $floor ? $floor : $v;\n    $exists($cap) and $cap != null and $withFloor > $cap ? $cap : $withFloor\n  ) };\n\n  /* Level annuity payment for a principal over `$months` at `$annualRatePct` nominal, compounded\n     monthly. Falls back to straight-line division at a zero rate, where the standard formula\n     divides by zero. */\n  $annuityPayment := function($principal, $annualRatePct, $months) { (\n    $p := $n($principal);\n    $m := $n($months);\n    $i := $n($annualRatePct) / 1200;\n    $m <= 0 ? 0 : ($i = 0 ? $p / $m : $p * $i * $power(1 + $i, $m) / ($power(1 + $i, $m) - 1))\n  ) };\n\n  /* Amortisation schedule: one row per month until the balance clears or `$months` is reached.\n     Returns {\"payment\", \"months\", \"totalInterest\", \"schedule\": [{month, interest, principal,\n     balance}]}. `$extra` is an optional monthly overpayment.\n\n     A real month-by-month fold rather than a closed form, because an overpayment changes every\n     later row — the same reason debt-payoff simulates. Bounded by `$months`, so it always\n     terminates. */\n  $amortize := function($principal, $annualRatePct, $months, $extra) { (\n    $i := $n($annualRatePct) / 1200;\n    $pay := $annuityPayment($principal, $annualRatePct, $months) + $n($extra);\n    $r := $reduce([1..$n($months)], function($acc, $month) {\n      $acc.balance <= 0 ? $acc : (\n        /* The running balance is kept UNROUNDED and only the emitted row is rounded. Rounding the\n           balance each month instead accumulates drift: at 200,000 over 360 months it left 2.83\n           still owing in the final row, which would break the \"final balance is zero\" invariant\n           (§7.3) and look to a reader like the schedule does not pay the loan off. Lenders compute\n           on the exact balance and adjust the last payment, which is what this does. */\n        $interest := $acc.balance * $i;\n        $due := $acc.balance + $interest < $pay ? $acc.balance + $interest : $pay;\n        $principalPart := $due - $interest;\n        $balance := $acc.balance - $principalPart;\n        {\n          \"balance\": $balance,\n          \"totalInterest\": $acc.totalInterest + $interest,\n          \"schedule\": $append($acc.schedule, [{\n            \"month\": $month,\n            \"interest\": $round($interest, 2),\n            \"principal\": $round($principalPart, 2),\n            \"balance\": $round($balance, 2)\n          }])\n        }\n      )\n    }, {\"balance\": $n($principal), \"totalInterest\": 0, \"schedule\": []});\n    {\n      \"payment\": $round($pay, 2),\n      \"months\": $count($r.schedule),\n      \"totalInterest\": $round($r.totalInterest, 2),\n      \"schedule\": [$r.schedule]\n    }\n  ) };\n\n  [\"n\", \"isoY\", \"isoM\", \"isoD\", \"yearsBetween\", \"monthsBetween\", \"proRataDays\",\n   \"bandedCharge\", \"clampFloorCap\", \"annuityPayment\", \"amortize\"]\n)\n"
        }
      ]
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossMonthly': 15000000, 'annualBonus': 0, 'maritalStatus': 'single', 'dependants': 0, 'bpjsEnrolled': true, 'jkkRisk': 'veryLow', 'dtpEligible': false, 'januaryRegularPay': 0 }"
      }
    ],
    "derivations": [
      {
        "path": "$.jkkRate",
        "expr": "jkkRisk = 'veryHigh' ? $const.jkkRateVeryHigh : (jkkRisk = 'high' ? $const.jkkRateHigh : (jkkRisk = 'medium' ? $const.jkkRateMedium : (jkkRisk = 'low' ? $const.jkkRateLow : $const.jkkRateVeryLow)))"
      },
      {
        "path": "$.healthBase",
        "expr": "bpjsEnrolled ? $clampFloorCap($n(grossMonthly), null, $const.healthWageCap) : 0"
      },
      {
        "path": "$.healthMonthly",
        "expr": "$round(healthBase * $const.healthEmployeeRate, 2)"
      },
      {
        "path": "$.jhtMonthly",
        "expr": "bpjsEnrolled ? $round($n(grossMonthly) * $const.jhtEmployeeRate, 2) : 0"
      },
      {
        "path": "$.jpMonthly",
        "expr": "bpjsEnrolled ? $round($clampFloorCap($n(grossMonthly), null, $const.jpWageCap) * $const.jpEmployeeRate, 2) : 0"
      },
      {
        "path": "$.contributionsMonthly",
        "expr": "$round(healthMonthly + jhtMonthly + jpMonthly, 2)"
      },
      {
        "path": "$.employerPremiumsMonthly",
        "expr": "bpjsEnrolled ? $round($n(grossMonthly) * jkkRate + $n(grossMonthly) * $const.jkmRate + healthBase * $const.healthEmployerRate, 2) : 0"
      },
      {
        "path": "$.grossTaxableAnnual",
        "expr": "$round(($n(grossMonthly) + employerPremiumsMonthly) * 12 + $n(annualBonus), 2)"
      },
      {
        "path": "$.occupationalCost",
        "expr": "$round($clampFloorCap(grossTaxableAnnual * $const.occupationalCostRate, null, $const.occupationalCostCapAnnual), 2)"
      },
      {
        "path": "$.pensionDeduction",
        "expr": "$round((jhtMonthly + jpMonthly) * 12, 2)"
      },
      {
        "path": "$.ptkp",
        "expr": "maritalStatus = 'marriedWoman' ? $const.ptkpSelf : $const.ptkpSelf + (maritalStatus = 'married' ? $const.ptkpMarried : 0) + ($d := $floor($n(dependants)); ($d > $const.maxDependants ? $const.maxDependants : $d)) * $const.ptkpPerDependant"
      },
      {
        "path": "$.taxableIncome",
        "expr": "($v := grossTaxableAnnual - occupationalCost - pensionDeduction - ptkp; $v > 0 ? $floor($v / 1000) * 1000 : 0)"
      },
      {
        "path": "$.pph21Annual",
        "expr": "$round($bandedCharge(taxableIncome, [{\"upTo\": $const.pitBand1, \"rate\": $const.pitRate1}, {\"upTo\": $const.pitBand2, \"rate\": $const.pitRate2}, {\"upTo\": $const.pitBand3, \"rate\": $const.pitRate3}, {\"upTo\": $const.pitBand4, \"rate\": $const.pitRate4}, {\"upTo\": null, \"rate\": $const.pitRate5}]), 2)"
      },
      {
        "path": "$.governmentBorneTax",
        "expr": "($j := $n(januaryRegularPay); dtpEligible and ($j > 0 ? $j : $n(grossMonthly)) <= $const.dtpRegularGrossCap) ? pph21Annual : 0"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round($max([0, $n(grossMonthly) * 12 + $n(annualBonus) - contributionsMonthly * 12 - pph21Annual + governmentBorneTax]), 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Take-home pay",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross monthly pay (IDR)",
              "bind": "$.grossMonthly",
              "helperText": "Salary plus fixed allowances, the same every month."
            },
            {
              "id": "bonus",
              "type": "numericField",
              "label": "Bonus and THR for the year (IDR)",
              "bind": "$.annualBonus"
            },
            {
              "id": "marital",
              "type": "selectField",
              "label": "Marital status on 1 January",
              "bind": "$.maritalStatus",
              "options": [
                {
                  "value": "single",
                  "label": "Not married (TK)"
                },
                {
                  "value": "married",
                  "label": "Married (K)"
                },
                {
                  "value": "marriedWoman",
                  "label": "Married woman, husband has income"
                }
              ],
              "helperText": "A married woman gets K status only if her husband has no income."
            },
            {
              "id": "dependants",
              "type": "numericField",
              "label": "Dependants you fully support (at most 3 count)",
              "bind": "$.dependants",
              "helperText": "Relatives in a direct line and adopted children."
            },
            {
              "id": "bpjs",
              "type": "checkboxField",
              "label": "Enrolled in BPJS Kesehatan and BPJS Ketenagakerjaan",
              "bind": "$.bpjsEnrolled"
            },
            {
              "id": "jkk",
              "type": "selectField",
              "label": "Work-accident (JKK) risk class of your workplace",
              "bind": "$.jkkRisk",
              "options": [
                {
                  "value": "veryLow",
                  "label": "Very low — 0.24% (offices)"
                },
                {
                  "value": "low",
                  "label": "Low — 0.54%"
                },
                {
                  "value": "medium",
                  "label": "Medium — 0.89%"
                },
                {
                  "value": "high",
                  "label": "High — 1.27%"
                },
                {
                  "value": "veryHigh",
                  "label": "Very high — 1.74%"
                }
              ]
            },
            {
              "id": "dtp",
              "type": "checkboxField",
              "label": "2026 government-borne PPh 21 (PMK 105/2025)",
              "bind": "$.dtpEligible",
              "helperText": "Footwear, textile, furniture, leather or tourism employer; January 2026 regular pay at most Rp10 million."
            },
            {
              "id": "janPay",
              "type": "numericField",
              "label": "Regular pay in January 2026 (IDR), if different",
              "bind": "$.januaryRegularPay",
              "helperText": "0 = same as monthly pay."
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "IDR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "How that is worked out",
              "items": [
                {
                  "label": "BPJS Kesehatan 1% / month",
                  "bind": "$.healthMonthly",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "Old-age (JHT) 2% / month",
                  "bind": "$.jhtMonthly",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "Pension (JP) 1% / month",
                  "bind": "$.jpMonthly",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "Employer premiums / month (taxable)",
                  "bind": "$.employerPremiumsMonthly",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "Gross for PPh 21 / year",
                  "bind": "$.grossTaxableAnnual",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "Occupational cost (biaya jabatan)",
                  "bind": "$.occupationalCost",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "JHT and JP you paid, year",
                  "bind": "$.pensionDeduction",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "PTKP (non-taxable income)",
                  "bind": "$.ptkp",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "Taxable income (PKP)",
                  "bind": "$.taxableIncome",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "PPh 21 for the year",
                  "bind": "$.pph21Annual",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "PPh 21 borne by the government",
                  "bind": "$.governmentBorneTax",
                  "format": "currency",
                  "currency": "IDR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "Tax year 2026, permanent employee: the year's PPh 21 as settled in December (PMK 168/2023), employer-paid BPJS premiums counted as income. JP ceiling as BPJS Ketenagakerjaan publishes it; reported to rise to Rp11,086,300 from March 2026. A married woman whose husband earns gets PTKP for herself only (art. 9). Not modelled: zakat, contribution discounts. Estimate, not tax advice."
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 3,
              "items": [
                {
                  "label": "UU 7/2021 (HPP): Income Tax Law arts. 7, 17",
                  "url": "https://jdih.kemenkeu.go.id/dok/uu-7-tahun-2021",
                  "date": "2026-10-31",
                  "covers": [
                    "ptkpSelf",
                    "ptkpMarried",
                    "ptkpPerDependant",
                    "maxDependants",
                    "pitBand1",
                    "pitBand2",
                    "pitBand3",
                    "pitBand4",
                    "pitRate1",
                    "pitRate2",
                    "pitRate3",
                    "pitRate4",
                    "pitRate5"
                  ]
                },
                {
                  "label": "PMK 168/2023 arts. 9–10: PTKP of married women, biaya jabatan",
                  "url": "https://jdih.kemenkeu.go.id/dok/pmk-168-tahun-2023",
                  "date": "2026-10-31",
                  "covers": [
                    "occupationalCostRate",
                    "occupationalCostCapAnnual"
                  ]
                },
                {
                  "label": "PMK 105/2025: 2026 government-borne PPh 21",
                  "url": "https://jdih.kemenkeu.go.id/dok/pmk-105-tahun-2025",
                  "date": "2026-10-31",
                  "covers": [
                    "dtpRegularGrossCap"
                  ]
                },
                {
                  "label": "BPJS Ketenagakerjaan: JHT 2%, JP 1%, JP ceiling",
                  "url": "https://www.bpjsketenagakerjaan.go.id/penerima-upah.html",
                  "date": "2026-10-31",
                  "covers": [
                    "jhtEmployeeRate",
                    "jpEmployeeRate",
                    "jpWageCap"
                  ]
                },
                {
                  "label": "PP 44/2015 arts. 16, 18: JKK, JKM",
                  "url": "https://www.bpjsketenagakerjaan.go.id/assets/uploads/peraturan/15122015_104557_PP%2044%20Tahun%202015.pdf",
                  "date": "2026-10-31",
                  "covers": [
                    "jkkRateVeryLow",
                    "jkkRateLow",
                    "jkkRateMedium",
                    "jkkRateHigh",
                    "jkkRateVeryHigh",
                    "jkmRate"
                  ]
                },
                {
                  "label": "Perpres 64/2020 arts. 30, 32: BPJS Kesehatan",
                  "url": "https://jdih.kemenkeu.go.id/dok/perpres-64-tahun-2020",
                  "date": "2026-10-31",
                  "covers": [
                    "healthEmployeeRate",
                    "healthEmployerRate",
                    "healthWageCap"
                  ]
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "N1 Rp15 million a month, single, BPJS at the lowest JKK class",
        "given": {
          "$.grossMonthly": 15000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "single",
          "$.dependants": 0,
          "$.bpjsEnrolled": true,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": false,
          "$.januaryRegularPay": 0
        },
        "expect": {
          "$.grossTaxableAnnual": 186732000,
          "$.occupationalCost": 6000000,
          "$.pensionDeduction": 4865688,
          "$.taxableIncome": 121866000,
          "$.pph21Annual": 12279900,
          "$.netMonthly": 13451201
        }
      },
      {
        "description": "N1b Rp15 million: own contributions and taxable employer premiums",
        "given": {
          "$.grossMonthly": 15000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "single",
          "$.dependants": 0,
          "$.bpjsEnrolled": true,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": false,
          "$.januaryRegularPay": 0
        },
        "expect": {
          "$.healthMonthly": 120000,
          "$.jhtMonthly": 300000,
          "$.jpMonthly": 105474,
          "$.employerPremiumsMonthly": 561000,
          "$.netAnnual": 161414412
        }
      },
      {
        "description": "N2 PMK 105/2025 example 1 (TK/0): Rp1,860,000, all borne",
        "given": {
          "$.grossMonthly": 8000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "single",
          "$.dependants": 0,
          "$.bpjsEnrolled": false,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": true,
          "$.januaryRegularPay": 0
        },
        "expect": {
          "$.grossTaxableAnnual": 96000000,
          "$.occupationalCost": 4800000,
          "$.ptkp": 54000000,
          "$.taxableIncome": 37200000,
          "$.pph21Annual": 1860000,
          "$.governmentBorneTax": 1860000,
          "$.netAnnual": 96000000
        }
      },
      {
        "description": "N3 PMK 105/2025 example 2, annualised (Tuan B, K/1, promoted from Rp10m in October): PPh 21 Rp4,050,000, all borne",
        "given": {
          "$.grossMonthly": 10500000,
          "$.annualBonus": 10000000,
          "$.maritalStatus": "married",
          "$.dependants": 1,
          "$.bpjsEnrolled": false,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": true,
          "$.januaryRegularPay": 10000000
        },
        "expect": {
          "$.grossTaxableAnnual": 136000000,
          "$.occupationalCost": 6000000,
          "$.ptkp": 63000000,
          "$.taxableIncome": 67000000,
          "$.pph21Annual": 4050000,
          "$.governmentBorneTax": 4050000,
          "$.netAnnual": 136000000
        }
      },
      {
        "description": "N4 Rp30 million a month: health and JP at their caps",
        "given": {
          "$.grossMonthly": 30000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "married",
          "$.dependants": 2,
          "$.bpjsEnrolled": true,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": false,
          "$.januaryRegularPay": 0
        },
        "expect": {
          "$.healthBase": 12000000,
          "$.healthMonthly": 120000,
          "$.jhtMonthly": 600000,
          "$.jpMonthly": 105474,
          "$.employerPremiumsMonthly": 642000,
          "$.ptkp": 67500000
        }
      },
      {
        "description": "N5 three dependants: K/3 = Rp72,000,000",
        "given": {
          "$.grossMonthly": 15000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "married",
          "$.dependants": 3,
          "$.bpjsEnrolled": true,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": false,
          "$.januaryRegularPay": 0
        },
        "expect": {
          "$.ptkp": 72000000
        }
      },
      {
        "description": "N6 Rp4 million a month: under PTKP, no PPh 21",
        "given": {
          "$.grossMonthly": 4000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "single",
          "$.dependants": 0,
          "$.bpjsEnrolled": true,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": false,
          "$.januaryRegularPay": 0
        },
        "expect": {
          "$.taxableIncome": 0,
          "$.pph21Annual": 0
        }
      },
      {
        "description": "N7 the government-borne relief needs January regular pay of at most Rp10 million",
        "given": {
          "$.grossMonthly": 12000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "single",
          "$.dependants": 0,
          "$.bpjsEnrolled": true,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": true,
          "$.januaryRegularPay": 0
        },
        "expect": {
          "$.governmentBorneTax": 0
        }
      },
      {
        "description": "N8 a very-high-risk workplace raises the taxable employer premium",
        "given": {
          "$.grossMonthly": 10000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "single",
          "$.dependants": 0,
          "$.bpjsEnrolled": true,
          "$.jkkRisk": "veryHigh",
          "$.dtpEligible": false,
          "$.januaryRegularPay": 0
        },
        "expect": {
          "$.jkkRate": 0.0174,
          "$.employerPremiumsMonthly": 604000
        }
      },
      {
        "description": "N9 a married woman whose husband earns: own PTKP only",
        "given": {
          "$.grossMonthly": 15000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "marriedWoman",
          "$.dependants": 2,
          "$.bpjsEnrolled": true,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": false,
          "$.januaryRegularPay": 0
        },
        "expect": {
          "$.ptkp": 54000000,
          "$.pph21Annual": 12279900
        }
      },
      {
        "description": "N10 a raise to Rp12m after January keeps the relief when January's regular pay was Rp10m",
        "given": {
          "$.grossMonthly": 12000000,
          "$.annualBonus": 0,
          "$.maritalStatus": "single",
          "$.dependants": 0,
          "$.bpjsEnrolled": false,
          "$.jkkRisk": "veryLow",
          "$.dtpEligible": true,
          "$.januaryRegularPay": 10000000
        },
        "expect": {
          "$.taxableIncome": 84000000,
          "$.pph21Annual": 6600000,
          "$.governmentBorneTax": 6600000,
          "$.netAnnual": 144000000
        }
      }
    ]
  }
}