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Statutory compliance

Every deadline. Every form. Built in.

WagePro tracks Indonesia's statutory filing calendar so you never miss a PPh 21, BPJS, or THR deadline.

PPh 21 (income tax withholding)

WagePro applies the monthly TER rate (PP 58/2023) keyed to each employee's PTKP status for January through November, then recomputes the full year on the Article 17 progressive brackets every December to true up the exact amount owed.

Jan to Nov:TER category A/B/C, applied monthly
December:Full-year recompute and true-up every December
Deadline:e-Bupot 21/26 and SPT Masa filed via Coretax by the 20th of the following month
PPh 21 withholding by month
Jan to Nov (monthly TER)Rp 1,331,818/mo on Rp 30,000,000
December (true-up)Recomputed on Article 17 brackets
Total PPh 21 withheld / yearRp 15,981,818

BPJS Ketenagakerjaan (employment insurance)

JHT, JKK, JKM, and JP are calculated on every pay run, including the JP wage ceiling, and included in the monthly BPJS Ketenagakerjaan submission.

Rate:JHT 5.7%, JKK 0.24% to 1.74%, JKM 0.3%, JP 3% (employer and employee combined)
Deadline:Contributions due by the 15th of the following month
BPJS Ketenagakerjaan components

JHT (5.7%), JKK (0.24% to 1.74% by industry risk class), JKM (0.3%), and JP (3%, wage ceiling Rp 10,547,400/month) calculated on every pay run.

9.24%typical employer cost, above gross wage

BPJS Kesehatan (health insurance)

WagePro calculates the 5% BPJS Kesehatan contribution (employer 4%, employee 1%) up to the Rp 12,000,000 monthly wage ceiling, and generates the monthly submission file.

BPJS Kesehatan in WagePro
  • 5% contribution split employer 4% / employee 1%
  • Applied automatically on every pay run
  • Wage ceiling of Rp 12,000,000/month enforced
  • Monthly deduction line included in payslip
  • Monthly BPJS Kesehatan submission file generated

THR (Tunjangan Hari Raya)

WagePro calculates the mandatory THR religious-holiday payment (one month of wages at 12 months tenure, pro-rata below), flags the H-7 payment deadline, and posts the correct payroll-month taxable entry to your balance sheet via the Ledger GL integration.

THR journal entry (paid at H-7)
Dr: THR expenseRp 5,600,000
Cr: THR payable (liability)Rp 5,600,000
Based on Rp 5,600,000/month employee with 12+ months tenure; one month wage, pro-rata below. Taxable in the month paid.

Compliance calendar

A monthly view of every upcoming statutory deadline (PPh 21, BPJS, THR, and more), with one-click filing when the deadline arrives.

November 2026 filing deadlines

3 due
15
Nov
BPJS Ketenagakerjaan, October wages
BPJS Ketenagakerjaan
Due in 12 days
15
Nov
BPJS Kesehatan, October wages
BPJS Kesehatan
Due in 12 days
20
Nov
e-Bupot 21/26, October withholding
DJP Coretax
Due in 17 days

WagePro calculates statutory obligations based on the rates and tables described above. Statutory correctness is subject to ongoing DJP and BPJS guidance and will be confirmed by a qualified tax advisor before production launch. Always verify with a licensed accountant for your specific circumstances.

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