Indonesia Salary Calculator 2026: Take-Home Pay with PPh 21 TER and BPJS

Work out your take-home pay in Indonesia for 2026: PPh 21 with the monthly TER rates and the December recalculation, JHT, JP and BPJS Kesehatan.

Monthly wage (Rp)

Other taxable allowances a month (Rp)

Marital status

Dependants (0–3)

JKK risk rate

Take-home pay in January

—Take-home pay in December

—PPh 21 a month (January–November)

—PPh 21 in December

—PPh 21 for the year

—TER category

—BPJS paid by you a month

—Cost for the employer a month

—Take-home pay for the year

Month	Gross for PPh 21	TER	PPh 21	Take-home pay

The gross for PPh 21 includes the JKK, JKM and BPJS Kesehatan premiums paid by the employer. TER is a monthly approximation; in December the tax for the year is worked out with the Article 17 rates and the balance is withheld.

What it does

Since 2024 employers in Indonesia withhold PPh 21 from January to November with a monthly effective rate (TER) from tables A, B or C, chosen by marital status and dependants. In December they work out the tax for the whole year: gross income less 5% occupational costs (at most Rp6 million), the employee's JHT and JP and the PTKP, taxed at 5% to 35%, and withhold the difference.

How to use it

Type the monthly wage and any other taxable allowances.
Choose your marital status, dependants and the JKK risk rate.
Read the take-home pay of each month, PPh 21 and the employer cost.

The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.

Frequently asked questions

What is the take-home pay of Rp10 million, TK/0?
With the employer's JKK, JKM and BPJS Kesehatan the gross for PPh 21 is Rp10,454,000, taxed at TER A 2.5%: Rp261,350. After JHT, JP and BPJS Kesehatan of Rp400,000 the take-home pay is Rp9,338,650; in December PPh 21 is Rp402,350.

Why is my PPh 21 higher in December?
Because December settles the year. With Rp5 million a month, TER A is 0% from January to November, but the tax for the year is Rp189,350, all withheld in December.

Which TER category am I in?
A for TK/0, TK/1 and K/0; B for TK/2, TK/3, K/1 and K/2; C for K/3. The status at the start of the year counts, and PTKP is Rp54 million plus Rp4.5 million for marriage and each dependant.

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