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:
To accurately calculate PPh21 in payroll, it's essential to set up employee information correctly. Below is a guide on required and optional fields and descriptions.
Employee Details for PPh Calculation
Identification Document:
Citizenship (Indonesia) (required): Confirm if the employee holds Indonesian citizenship. This determines eligibility for specific local tax treatments.
KTP Number (required): The national identity number issued by the Indonesian government. Essential for official tax reporting purposes.
Nationality (required): The employee’s nationality is needed for tax reporting compliance and determining applicable tax treaties especially for foreigners.
NPWP Number (optional): The employee’s Taxpayer Identification Number (Nomor Pokok Wajib Pajak). Employees without NPWP may be subject to higher tax rates.
Statutory & Payment:
PTKP Status (required): Non-taxable income status (Penghasilan Tidak Kena Pajak) based on marital status and dependents, and used to calculate tax exemptions.
Tax Calculation Method (required): Defines how the system calculates monthly income tax, either the regular (Gross) or gross-up method.
Employment Status (required): Indicates whether the employee is permanent, contract, or a daily worker. This impacts how monthly income tax is calculated.
Beginning Netto (optional): The accumulated net income from previous employment within the same tax year. Useful for employees who join mid-year.
PPH21 Paid (optional): The amount of PPh21 tax already deducted from the employee’s income within the current tax year may be needed if the employee had previous employment within the same year.
Ensure accuracy in filling in these details to maintain compliance and correct tax calculations.
Frequently Asked Questions (FAQ)
1. How does the statutory setting affect the tax year?
If you fill in or edit statutory details (PTKP, Tax Calculation Method, etc.), the changes will affect payroll calculations within the respective tax year.
Changes in statutory details will not affect past payrolls, only future payrolls.
You do not need to reset statutory details each year. Fields inputted for a tax year automatically carry over to subsequent tax years unless explicitly changed.
2. What is the best practice for handling PTKP status changes?
If an employee’s PTKP status changes mid-year (e.g., from single TK/0 to married K/0), ensure this change is reflected correctly for the next tax year.
Select the upcoming tax year (e.g., 2026), then update the details accordingly. The new PTKP status will apply from the selected tax year onwards.