Contents of this article are applicable to the following users
Tier: NA
Product: PayrollAny
Platform: Web
Access Level: Owner
This guide will cover the following:
How BPJS Contributions Are Calculated
BPJS (Badan Penyelenggara Jaminan Sosial) consists of two types: BPJS Kesehatan and BPJS Ketenagakerjaan. Both have specific calculation methods outlined below.
BPJS Kesehatan (Health Insurance)
BPJS Kesehatan contributions are calculated as a fixed percentage of the employee’s salary, with a limit salary calculation of up to Rp12,000,000. It is shared between employer and employee.
Contributor | Contribution Rate |
Employer | 4% of monthly salary |
Employee | 1% of monthly salary |
Example Calculation
If an employee’s monthly salary is Rp30,000,000, it is capped to Rp12,000,000:
Employer contribution: Rp12,000,000 × 4% = Rp480,000
Employee contribution: Rp12,000,000 × 1% = Rp120,000
Total monthly contribution: Rp600,000
BPJS Ketenagakerjaan (Employment Insurance)
BPJS Ketenagakerjaan covers multiple programs, each with specific contribution rates.
1. Jaminan Hari Tua (JHT)
Contributor | Contribution Rate |
Employer | 3.7% of monthly salary |
Employee | 2% of monthly salary |
Example Calculation
With a monthly salary of Rp30,000,000:
Employer contribution: Rp30,000,000 × 3.7% = Rp1,110,000
Employee contribution: Rp30,000,000 × 2% = Rp600,000
Total JHT contribution: Rp1,710,000
2. Jaminan Kecelakaan Kerja (JKK)
Contribution rates depend on occupational risk:
Risk Level | Employer Contribution Rate |
Very Low | 0.24% |
Low | 0.54% |
Medium | 0.89% |
High | 1.27% |
Very High | 1.74% |
Example Calculation (Low Risk)
Monthly salary Rp30,000,000:
Employer contribution: Rp30,000,000 × 0.54% = Rp162,000
3. Jaminan Kematian (JKM)
Contributor | Contribution Rate |
Employer | 0.3% monthly salary |
Employee | None |
Example Calculation
Monthly salary Rp30,000,000:
Employer contribution: Rp30,000,000 × 0.3% = Rp90,000
4. Jaminan Pensiun (JP)
The limit salary calculation for JP is up to Rp10.042.300.
Contributor | Contribution Rate |
Employer | 2% monthly salary |
Employee | 1% monthly salary |
Example Calculation
Monthly salary Rp30,000,000, because it's above the ceiling, it's capped to Rp10.042.300:
Employer: Rp10.042.300 × 2% = Rp200,846
Employee: Rp10.042.300 × 1% = Rp100,423
Total JP contribution: Rp301,269
Important Notes
Contribution amounts and caps may change annually; always confirm with the latest government regulations.
Ensure all contributions are accurately calculated to avoid compliance issues.
For further assistance, please contact our support team!
BPJS Contributions Pay Item Setup
Below are guidelines for setting up BPJS pay items in the StaffAny app. To add or edit BPJS pay items in the system, follow these steps:
Navigate to the Payroll tab.
Click Pay Items.
Add a new pay item or edit an existing BPJS pay item.
Follow the configuration in the table below:
Pay Item | Category | Tax Category | Amount Type | Formula |
BPJS Kesehatan (Employer) | Statutory & Tax (Employer Contribution) | Premi Asuransi yang dibayar pemberi kerja | Formulated | 4/100 * MIN([Wage], 12000000) |
BPJS Kesehatan (Employee) | Statutory & Tax (Employee Contribution) | Not Taxable | Formulated | 1/100 * MIN([Wage], 12000000) |
JHT (Employer) | Statutory & Tax (Employer Contribution) | Not Taxable | Formulated | 3.7/100 * [Wage] |
JHT (Employee) | Statutory & Tax (Employee Contribution) | Iuran Pensiun atau Iuran THT/JHT | Formulated | 2/100 * [Wage] |
JKK | Statutory & Tax (Employer Contribution) | Premi Asuransi yang dibayar pemberi kerja | Formulated | 0.54/100 * [Wage]
*) you can change the rate to 0.24% / 0.54% / 0.89% / 1.27% / 1.74% depend on the risk level. |
JKM | Statutory & Tax (Employer Contribution) | Premi Asuransi yang dibayar pemberi kerja | Formulated | 0.3/100 * [Wage] |
JP (Employer) | Statutory & Tax (Employer Contribution) | Not Taxable | Formulated | 2/100 * MIN([Wage], 10042300) |
JP (Employee) | Statutory & Tax (Employee Contribution) | Iuran Pensiun atau Iuran THT/JHT | Formulated | 1/100 * MIN([Wage], 10042300) |