Indonesia BPJS Ketenagakerjaan & Kesehatan Contribution Calculator (Employer & Employee)

About the Indonesia BPJS Ketenagakerjaan & Kesehatan Contribution Calculator (Employer & Employee)

Work out an Indonesian worker’s social security contributions the way the two BPJS bodies set them. BPJS Ketenagakerjaan runs old-age savings (JHT), work accident insurance (JKK), death insurance (JKM), the pension (JP) and job-loss insurance (JKP); BPJS Kesehatan runs national health insurance (JKN). Enter the monthly wage, the company’s JKK risk group and who is covered, and the calculator shows each programme on one slip: the wage it is worked out on, the employer’s share, the worker’s share and the totals a month and a year.

It applies the pension wage cap BPJS Ketenagakerjaan publishes (you can change it), the Rp 12.000.000 upper limit of health insurance and, when you give it, your area’s minimum wage as its lower limit, and it adds 1% for each other family member insured through the worker. It also shows what JKP would pay if the job were lost. Nothing you type leaves your browser. Without a pass the page shows a free preview of your own result: the total a month and the first rows of the slip, while every other figure stays hidden until you unlock it with a Premium pass.

The contributions and who pays them

Each is a share of the monthly wage of a wage earner at a private employer:

• JHT, old-age savings (Jaminan Hari Tua): 5,7%, of which the employer pays 3,7% and the worker 2% (PP 46/2015 art. 16).
• JKK, work accident insurance: paid by the employer at its risk group’s rate: sangat rendah 0,24%, rendah 0,54%, sedang 0,89%, tinggi 1,27%, sangat tinggi 1,74% (PP 44/2015 art. 16).
• JKM, death insurance: 0,3%, paid by the employer (art. 18).
• JP, the pension (Jaminan Pensiun): 3% of the wage up to a cap, 2% from the employer and 1% from the worker (PP 45/2015 art. 28).
• JKN, health insurance: 5%, 4% from the employer and 1% from the worker, paid to BPJS Kesehatan by the employer (Perpres 64/2020 art. 30).

The rates are the ones on BPJS Ketenagakerjaan’s page for wage earners and BPJS Kesehatan’s contributions page.

The wage they are worked out on

The wage is the basic pay and fixed allowances of the month (PP 44/2015 art. 19, PP 46/2015 art. 17, PP 45/2015 art. 29). A wage paid by the day counts as the daily wage × 25 for a month, and output or piece pay as the average of the last 3 months.

• JP stops at a wage cap that BPJS Ketenagakerjaan raises every year by the previous year’s economic growth (PP 45/2015 art. 29); the calculator starts from the cap its page shows, Rp 10.547.400, and you can enter another.
• JKN is worked out on a wage of at most Rp 12.000.000 and at least the provincial minimum wage, or the district or city minimum wage where one is set; the lower limit does not apply at a micro or small business (Perpres 59/2024 art. 32).

Job-loss insurance (JKP)

JKP costs neither the employer nor the worker anything more: its 0,36% of the wage (on at most Rp 5.000.000) comes 0,22% from the central government and 0,14% out of the employer’s JKK contribution. A worker who loses the job, and is ready to work again, gets 60% of the last reported wage (at most Rp 5.000.000) each month for up to 6 months, after at least 12 months of contributions in the 24 calendar months before; JKP covers Indonesian citizens registered before age 54 (PP 6/2025).

It pays nothing when the job ends by resignation, total permanent disability, retirement or death, and on a fixed-term contract only when the employer ends it before its term (art. 20).

Family members and independent members

Health insurance through the job covers the worker, the spouse and the children, up to 4 family members. Each other family member (the fourth child and after, a father, mother or parent-in-law) adds 1% of the wage a month, paid by the worker through the employer (Perpres 82/2018 arts. 5 and 36). Independent and non-working members pay a flat amount per person a month: Rp 150.000 for class I, Rp 100.000 for class II, and Rp 35.000 for class III with Rp 7.000 more paid by the government (Perpres 64/2020 art. 34).

Paying them on time

The employer pays BPJS Ketenagakerjaan each month by the 15th of the next month (the next working day when that is a holiday); a late payment costs the employer a fine of 2% of the contributions due for each month of delay (PP 44/2015 arts. 21–22, PP 46/2015 arts. 19–20, PP 45/2015 arts. 30–31).

BPJS Kesehatan is paid by the 10th of each month, or the next working day when that is a holiday (Perpres 82/2018 art. 39). It charges no fine on a late contribution, but a month still unpaid at its end suspends the workers’ cover from the 1st of the next month, and the employer answers for their care meanwhile. Once the arrears are paid (up to 24 months), a hospital stay within 45 days costs a fine of 5% of its estimated cost for each month that was unpaid, at most 12 months and Rp 20.000.000, which the employer bears for its workers (Perpres 59/2024 art. 42).

Limitations

• For wage earners of private employers, BUMN and BUMD; civil servants, soldiers and police, self-employed members and migrant workers have rules of their own.
• BPJS Ketenagakerjaan sets each company’s JKK risk group; the calculator applies the group you choose.
• The pension wage cap changes every year: check the figure on BPJS Ketenagakerjaan’s page and enter it if it has changed.
• Each line is rounded to the whole rupiah; a BPJS bill may round a line differently by a rupiah.
• Income tax (PPh 21) on the wage is not worked out, and the wage after contributions is before tax.
• MySmartCoPilot is not a payroll or tax adviser: the result is an estimate from the BPJS rules, not financial advice.

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