Payslip Template Indonesia (Free Excel Download)

Indonesia Payslip Template (Free Excel Download)

A ready-to-use payslip template for Indonesian employers, with the country's statutory deduction lines built in: BPJS Kesehatan (health), the four BPJS Ketenagakerjaan employment programmes, and PPh 21 income-tax withholding. Copy it into Excel or Google Sheets and it is ready for your monthly payroll run.

How to Use This Template

1. Fill in the employer and employee header fields once — they stay the same every month.
2. Enter gross monthly earnings (gaji pokok plus tunjangan and overtime).
3. Apply the BPJS and PPh 21 lines exactly as shown — the formulas are described beside each line.
4. Issue one copy to the employee and keep one for your payroll records.

Indonesia Payslip Template

Employer: [Company Name] | NPWP Perusahaan: [] Employee: [Full Name] | NIK: [] NPWP: [] | PTKP Status: [] BPJS Kesehatan No.: [] | BPJS Ketenagakerjaan No.: [] Designation: [__________] | Pay Period: [Month / Year] Payment Date: [DD/MM/YYYY]

Employer contributions (not deducted from employee):

Worked Example

Monthly gross salary: IDR 10,000,000 (no other allowances; medium risk class for JKK).

• BPJS Kesehatan employee: 1% × 10,000,000 = IDR 100,000 (deducted)
• JHT employee: 2% × 10,000,000 = IDR 200,000 (deducted)
• JP employee: 1% × 10,000,000 = IDR 100,000 (deducted)
• PPh 21: withheld per the TER tables for the employee's PTKP status (deducted)
• Net pay: 10,000,000 − 400,000 − PPh 21
• BPJS Kesehatan employer: 4% = IDR 400,000 (employer cost)
• JHT employer: 3.7% = IDR 370,000 (employer cost)
• JP employer: 2% = IDR 200,000 (employer cost)
• JKK employer: 0.89% (medium risk) = IDR 89,000 (employer cost)
• JKM employer: 0.3% = IDR 30,000 (employer cost)
• Total employer cost: 10,000,000 + 1,089,000 = IDR 11,089,000

Statutory Notes for Indonesia Payroll

• BPJS Kesehatan is 5% total: 1% employee, 4% employer, calculated on wages up to the current ceiling — verify the current cap with BPJS Kesehatan before each payroll year.
• JHT (old-age security) is 5.7% total: 2% employee, 3.7% employer, with no wage ceiling.
• JP (pension) is 3% total: 1% employee, 2% employer, on wages up to a monthly ceiling that is indexed annually — verify the current ceiling with BPJS Ketenagakerjaan.
• JKK (work accident) is employer-only at 0.24%–1.74% depending on the company's risk class; JKM (death insurance) is employer-only at 0.3%.
• PPh 21 uses the TER (average effective rate) tables from January to November based on the employee's PTKP status, with a full annual reconciliation at progressive rates in December.
• Mandatory for Indonesian nationals and foreigners working in Indonesia for more than 6 months on a work permit.

Pro Tips

• Show both BPJS arms on the slip. Employees see five small deductions and assume over-deduction — labelling each programme (Kesehatan, JHT, JP) stops the monthly questions.
• Get the risk class right. JKK ranges from 0.24% to 1.74% by risk tier; using the wrong tier for your industry is a quiet, compounding error.
• Track the JP ceiling. It is indexed annually and is far lower than the Kesehatan ceiling — salaries above it must not attract JP on the excess.
• December is not a normal month. PPh 21 reconciliation uses the full annual progressive calculation — budget for the true-up so the final payslip of the year doesn't surprise anyone.
• Register before the first payroll. BPJS registration is mandatory from day one of employment, not after probation.

Frequently Asked Questions

Q1: What is the difference between BPJS Kesehatan and BPJS Ketenagakerjaan on an Indonesian payslip? A: BPJS Kesehatan is the national health insurance (1% employee, 4% employer). BPJS Ketenagakerjaan is the employment social security arm, covering JHT (old-age), JKK (work accidents), JKM (death) and JP (pension).

Q2: Which BPJS contributions come out of the employee's salary? A: Three: BPJS Kesehatan 1%, JHT 2% and JP 1%. JKK and JKM are paid entirely by the employer and never appear as deductions.

Q3: What is PPh 21 and how is it calculated? A: PPh 21 is the income-tax withholding on employment income. From January to November it is withheld using the TER tables matched to the employee's PTKP status; December performs the annual reconciliation at progressive rates.

Q4: Is there a salary cap on BPJS contributions? A: Yes for some programmes: JP has a monthly ceiling that is indexed annually, and BPJS Kesehatan has its own wage cap. JHT, JKK and JKM have no ceiling — verify the current caps before each payroll year.

Q5: What is JKP and does it appear on the payslip? A: JKP is the job-loss guarantee programme, funded by the employer and government (not a deduction from the employee). Its contribution rate was reduced in 2025 — confirm the current rate with BPJS Ketenagakerjaan.

Q6: Do foreign employees need BPJS? A: Yes. Registration is mandatory for foreigners working in Indonesia for more than 6 months who hold a work permit.