Employer-paid BPJS premiums
JKK, JKM, and BPJS Health premiums paid by your employer count as gross income, which can push you into a higher TER band.
PPh 21 on salaries from IDR 5 to 50 million
On a monthly salary of IDR 10,000,000, PPh 21 is IDR 200,000 for TK/0, IDR 200,000 for K/0, IDR 150,000 for K/1, and IDR 150,000 for K/3. A salary of IDR 5,000,000 has no PPh 21 deducted under any status.
| Gross salary / month | TK/0 (A) | K/0 (A) | K/1 (B) | K/3 (C) |
|---|---|---|---|---|
| IDR 5,000,000 | IDR 0 (0%) | IDR 0 (0%) | IDR 0 (0%) | IDR 0 (0%) |
| IDR 6,000,000 | IDR 45,000 (0.75%) | IDR 45,000 (0.75%) | IDR 0 (0%) | IDR 0 (0%) |
| IDR 7,500,000 | IDR 93,750 (1.25%) | IDR 93,750 (1.25%) | IDR 75,000 (1%) | IDR 56,250 (0.75%) |
| IDR 8,000,000 | IDR 120,000 (1.5%) | IDR 120,000 (1.5%) | IDR 80,000 (1%) | IDR 80,000 (1%) |
| IDR 10,000,000 | IDR 200,000 (2%) | IDR 200,000 (2%) | IDR 150,000 (1.5%) | IDR 150,000 (1.5%) |
| IDR 12,000,000 | IDR 480,000 (4%) | IDR 480,000 (4%) | IDR 360,000 (3%) | IDR 240,000 (2%) |
| IDR 15,000,000 | IDR 900,000 (6%) | IDR 900,000 (6%) | IDR 900,000 (6%) | IDR 750,000 (5%) |
| IDR 20,000,000 | IDR 1,800,000 (9%) | IDR 1,800,000 (9%) | IDR 1,600,000 (8%) | IDR 1,600,000 (8%) |
| IDR 25,000,000 | IDR 2,500,000 (10%) | IDR 2,500,000 (10%) | IDR 2,250,000 (9%) | IDR 2,250,000 (9%) |
| IDR 30,000,000 | IDR 3,600,000 (12%) | IDR 3,600,000 (12%) | IDR 3,600,000 (12%) | IDR 3,300,000 (11%) |
| IDR 50,000,000 | IDR 9,000,000 (18%) | IDR 9,000,000 (18%) | IDR 9,000,000 (18%) | IDR 8,500,000 (17%) |
Why might your payslip show a different number?
This calculator is deliberately simple: one salary figure, one PTKP status. These five things often make the figure on your payslip differ.
THR, bonuses, and overtime
They are added to that month’s salary, so the gross amount, and the TER rate, rise for that month. Work out your THR with the THR calculator.
December
December’s deduction is the difference between the full-year tax and what has already been withheld, so it can be much larger, or even refunded. See a worked December example.
Gross-up or net schemes
If your employer bears the tax, your take-home pay doesn’t go down at all.
Joining mid-year
Job expenses and PTKP are prorated to the months worked, so December may end in a refund.
Gadjian handles all of these automatically for every employee. See Gadjian’s payroll tax software.
Where does your PPh 21 go?
PPh 21 is withheld by your employer and paid into the state budget (APBN) every month. Here’s what that budget looks like.
≈85%
of 2026 state revenue comes from taxation: IDR 2,693.7 trillion out of IDR 3,153 trillion in the 2026 State Budget.
≥20%
of the state budget must go to education, as required by Article 31(4) of the 1945 Constitution.
12×
a year your employer withholds and pays your PPh 21. You receive a withholding slip to file your annual tax return.
Frequently asked questions
How much PPh 21 is deducted from a salary of IDR 10 million a month?
Under the TER rates, PPh 21 on a monthly salary of IDR 10,000,000 is IDR 200,000 for TK/0 and K/0 (category A, 2%), and IDR 150,000 for K/1 and K/3 (1.5%).
What salary has no PPh 21 deducted?
A gross salary of up to IDR 5,400,000 a month for category A (TK/0, TK/1, K/0), up to IDR 6,200,000 for category B (TK/2, TK/3, K/1, K/2), and up to IDR 6,600,000 for category C (K/3) falls in the 0% TER band.
Why is the PPh 21 on my payslip different from this calculator?
Payslips usually include employer-paid BPJS premiums, THR, bonuses, or overtime, or are calculated under a gross-up or net scheme. December is also recalculated for the full year. This calculator shows the most common case: a permanent employee on a gross scheme.
Does this calculator use the 2026 TER rates?
Yes. It uses the average effective rates (TER) for categories A, B, and C from PP 58/2023 and PMK 168/2023, which still apply in 2026.
Can freelancers or consultants use this calculator?
Not yet. Non-employees have a different tax base (50% of gross income with Article 17 rates). This calculator is for permanent employees.
Is the salary I enter stored?
No. Everything is calculated in your browser and your salary is never sent to Gadjian’s servers.
How do I share the contribution card or download its GIF?
Enter your name under the card, then share it via WhatsApp, X, LinkedIn, or a link. The download button in the bottom-left corner of the card saves the animation as a GIF.
Why can I hide the amount on the card?
So you can share the card without revealing how much tax you pay. Hidden amounts show as IDR X,XXX,000, and the shared link, image, and GIF use the hidden version too.
Where does PPh 21 money go?
Into the state budget (APBN). Around 85% of 2026 state revenue comes from taxation, and at least 20% of the budget must go to education.
Further reading & legal basis
PPh 21 rules, PTKP & TER tablesGadjian’s complete PPh 21 guidePPh 21 tax rate tableTER categories A, B, C and Article 17PPh 21 formula & examplesIncluding the December recalculationPayroll tax softwarePPh 21/26, corrections, and withholding slipsTHR calculatorWork out THR by length of service
Legal basis
- Government Regulation (PP) No. 58 of 2023 on PPh 21 withholding rates
- Minister of Finance Regulation (PMK) No. 168 of 2023 on PPh 21 withholding procedures
- Law No. 7 of 2021 (HPP) on Article 17 rates and PTKP
- Official cross-check: Directorate General of Taxes PPh 21 calculator
Gadjian · HRIS + AI software
Calculate PPh 21 for every employee automatically
Gadjian calculates PPh 21 under TER, BPJS, THR, and the December reconciliation for all employees at once, with payslips and withholding slips. Trusted by more than 10,000 companies in Indonesia.