Net salary calculator: work out BPJS and PPh 21 deductions from your pay
Enter your monthly pay to estimate your BPJS contributions, PPh 21 income tax and take-home pay. Everything is calculated on your device; nothing is sent anywhere.
Estimated monthly result
Estimated take-home pay per month
Calculation rules: Take-home pay calculator rules, 2026, version 2026.1, checked 7 October 2026. JDIH BPK
Breakdown of deductions and contributions
- Base pay and fixed allowances
- BPJS Kesehatan (deducted from pay)
- JHT old-age savings (deducted from pay)
- Pension (JP, deducted from pay)
- Your total BPJS contributions
- Gross income for the effective rate (TER)
- TER category and rate
- PPh 21 per month (January to November)
- Estimated PPh 21 in December
- BPJS contributions paid by your employer (not deducted)
- December PPh 21 is recalculated for the whole year at the Article 17 rates, minus what was withheld from January to November. This estimate assumes the same pay every month.
- A negative December result means more was withheld from January to November than the year's tax; the employer refunds the difference.
- Calculated without BPJS contributions. If your employer enrols you, tick the BPJS box for a result closer to your payslip.
- BPJS Kesehatan is calculated on the wage ceiling, not on your full pay.
- The pension (JP) contribution is calculated on the JP wage ceiling, not on your full pay.
- Your PPh 21 is borne by the government (PMK 105/2025): the employer pays it to you with your salary, so PPh 21 does not reduce your take-home pay.
- Your fixed pay is above the ceiling for the government-borne PPh 21 incentive, so PPh 21 is still withheld.
- The government-borne PPh 21 incentive applies only to the 2026 tax periods.
- The calculator uses the 2026 rules. Results for months outside that year may differ.
How does this calculator work?
The calculator adds base pay and fixed allowances, works out your BPJS contributions, then withholds monthly PPh 21 at the average effective rate (TER) set by PP 58/2023. Employer-paid JKK, JKM and BPJS Kesehatan count as gross income for TER. In December, the year's tax is recalculated at the Article 17 rates.
The formula
- Wage = base pay + fixed allowances.
- Your contributions: BPJS Kesehatan on the wage up to its ceiling, JHT on the full wage, and JP pension on the wage up to the JP cap.
- Gross for TER = wage + employer-paid JKK, JKM and BPJS Kesehatan.
- PPh 21 from January to November = gross for TER × the TER rate for your PTKP category.
- Take-home pay = wage − your BPJS contributions − monthly PPh 21.
- December PPh 21 = the year's tax at Article 17 rates on (annual gross − occupational expense − your JHT and JP − PTKP) − January to November withholding.
How much do workers and employers pay to BPJS?
| Programme | Your share | Employer share | Wage cap |
|---|---|---|---|
| BPJS Kesehatan (health) | 1% | 4% | IDR 12,000,000 |
| Old-age savings (JHT) | 2% | 3.7% | none |
| Pension (JP) | 1% | 2% | IDR 11,086,300 from 1 March 2026; previously IDR 10,547,400 |
| Work accident (JKK) | 0 | 0.24% to 1.74% by risk group | none |
| Death benefit (JKM) | 0 | 0.3% | none |
JDIH BPK; BPJS Ketenagakerjaan; BPJS Ketenagakerjaan (salinan dihosting pihak ketiga)
Which TER category and PTKP apply to your status?
| PTKP status | TER category | Annual PTKP |
|---|---|---|
| TK/0 | A | IDR 54,000,000 |
| TK/1 | A | IDR 58,500,000 |
| TK/2 | B | IDR 63,000,000 |
| TK/3 | B | IDR 67,500,000 |
| K/0 | A | IDR 58,500,000 |
| K/1 | B | IDR 63,000,000 |
| K/2 | B | IDR 67,500,000 |
| K/3 | C | IDR 72,000,000 |
Which annual PPh 21 rates are used for the December calculation?
| Annual taxable income | Rate |
|---|---|
| up to IDR 60,000,000 | 5% |
| above IDR 60,000,000 to IDR 250,000,000 | 15% |
| above IDR 250,000,000 to IDR 500,000,000 | 25% |
| above IDR 500,000,000 to IDR 5,000,000,000 | 30% |
| above IDR 5,000,000,000 | 35% |
What does a worked example look like?
The official example in the elucidation of PP 58/2023 uses PTKP status K/0 with the monthly gross shown here. The category and rate come from the same engine as the calculator, without BPJS contributions.
| Monthly gross | IDR 10,000,000 |
|---|---|
| TER category and rate | Category A, 2% |
| PPh 21 per month | IDR 200,000 |
What are the limits of this calculator?
- Results are estimates for permanent employees working a full year on the same monthly pay. Bonuses, THR and overtime are taxed at TER in the month they are paid.
- It does not cover non-permanent or daily workers, severance, benefits in kind, or zakat deducted through the employer.
- JKK uses the full rate; some labour-intensive industries had a temporary JKK discount.
- Your payslip and the employer's withholding slip are final. If they differ a lot, ask payroll for the breakdown.
Calculation rules: Take-home pay calculator rules, 2026, version 2026.1, checked 7 October 2026. Every rate and cap comes from the official rules listed under Sources.
Sources
The facts on this page come from these sources. Dates show when we opened them.
- PP 58/2023 tentang Tarif Pemotongan PPh Pasal 21 (tarif efektif rata-rata) JDIH BPK · PP 58/2023 · accessed
- UU 7/2021 tentang Harmonisasi Peraturan Perpajakan: Pasal 7 (PTKP) dan Pasal 17 (tarif orang pribadi) JDIH BPK · UU 7/2021 Pasal 7 dan 17 · accessed
- PMK 168/2023 tentang Petunjuk Pelaksanaan Pemotongan Pajak atas Penghasilan Sehubungan dengan Pekerjaan JDIH BPK · PMK 168/2023 · accessed
- PMK 105/2025 tentang PPh Pasal 21 atas Penghasilan Tertentu yang Ditanggung Pemerintah dalam Rangka Stimulus Ekonomi Tahun Anggaran 2026 JDIH BPK · PMK 105/2025 · accessed
- Perpres 64/2020 tentang Perubahan Kedua atas Perpres 82/2018 tentang Jaminan Kesehatan JDIH BPK · Perpres 64/2020 Pasal 30 dan 32 · accessed
- BPJS Ketenagakerjaan: Informasi Kepesertaan Penerima Upah (iuran JKK, JKM, JHT, JP) BPJS Ketenagakerjaan · accessed
- Surat BPJS Ketenagakerjaan Nomor B/1226/022026 (25 Februari 2026) tentang Ketentuan Batas Upah dan Manfaat Jaminan Pensiun Tahun 2026 (salinan dari pihak ketiga) BPJS Ketenagakerjaan (salinan dihosting pihak ketiga) · third party · accessed
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