01/27/2016

2015/3/31

Spesifikasi pembayaran gaji

Nama Pegawai :
Ms Lisna
Bulan Pembayaran March 2015
Salary per month
allowances
Boarding fee
O time

Gross Salary / month

Deduction :
Jamsostek 2%

Nett Salary

3,000,000
600,000
300,000
250,867

4,150,867

-60,000

4,090,867

PT JAC Indonesia
Paid by Co.

Total salary (Gross)

Income Tax Calculation

Status
Total Salary (THP)
Insurance premi (Jamsostek)
PPh 21 Allowance
Gross Salary / month
Gross Salary / annum
THR (Religion Bonus - compulsory)
Bonus (fix)

Income Tax

Paid by Co.

Jamsostek 2%

Paid by Co.

Paid by Emp.

8,660,000

S0
8,660,000

edit
edit

1)

46,764
733,000
9,439,764 +/113,277,164
8,660,000
0

Annual package

121,937,164

Single with 3 kids

S3

30,375,000

Married with no kid

Married with 1 kid

M0
M1
M2
M3

26,325,000
28,350,000

Married with 2 kids

30,375,000
Married with 3 kids
32,400,000
Female employee is always considered as SINGLE

Deduction :
Jamsostek 2%
Title allowances (2)
Non taxable income (1)
Non taxable income
Taxable income (yearly)

Additional notes:
Non taxable income - PTKP (Penghasilan Tidak Kena Pajak) STATUS
Deduction
S0
Single with no kid
24,300,000
S1
Single with 1 kid
26,325,000
S2
Single with 2 kids
28,350,000

0
5,663,858
24,300,000 +/+

2)
29,963,858
91,973,306

Title Allowance is 5% of annual package per year or Max Rp 6,000,000.(Title allowance as regulated by the Indonesian Tax policy - as non taxable income)
PACKAGE LEVEL

IDR PER ANNUM

TAX TARRIF

Yearly Income tax :

IDR

8,795,996

LEVEL 1

from IDR 0 to IDR 50 Million

5%

Monthly income tax

IDR

733,000

LEVEL 2

from IDR 50 million to IDR 250 million

15%

MONTHLY GROSS INCOME

(THP + Tax)

IDR

9,393,000

LEVEL 3

from IDR 250 million to IDR 500 million

25%

540,384
Most company in Indonesia, register and pay the income tax for their
employees and give the employee their net salary (take home pay)

LEVEL 4

above IDR 500 million

30%

JAC Placement fee is based on GROSS ANNUAL PACKAGE.

= 25% x (13 x Monthly Gross Income)

JAC Placement fee =

30,527,248.88