PPh 21 TER and Take-Home Pay Calculator
IndonesiaEnter your salary, fixed allowances, and PTKP status. You get monthly take-home pay, the tax withheld under the average effective rate (TER), and the jump in December.
TER category A.
Rp 9.338.650
Tax Rp 261.350 per month, TER 2,5%.
Rp 9.197.650
December carries an extra Rp 402.350 of tax from the annual calculation.
| Month | Gross income | TER rate | PPh 21 | Take-home |
|---|---|---|---|---|
| January | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| February | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| March | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| April | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| May | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| June | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| July | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| August | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| September | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| October | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| November | Rp 10.454.000 | 2,5% | Rp 261.350 | Rp 9.338.650 |
| December | Rp 10.454.000 | Annual | Rp 402.350 | Rp 9.197.650 |
| Year total | Rp 125.448.000 | Rp 3.277.200 | Rp 111.922.800 |
| Gross income for the year | Rp 125.448.000 |
| Biaya jabatan (5%, max Rp6,000,000) | -Rp 6.000.000 |
| Employee JHT and JP contributions | -Rp 3.600.000 |
| PTKP | -Rp 54.000.000 |
| Taxable income (PKP, rounded down to thousands) | Rp 61.848.000 |
| Annual PPh 21 (Pasal 17) | Rp 3.277.200 |
| Already withheld January–November | Rp 2.874.850 |
| December PPh 21 (can be negative) | Rp 402.350 |
Gross income includes employer-paid JKK, JKM, and BPJS Kesehatan premiums: Rp 454.000 per month.
How it is calculated
- Monthly gross = salary + allowances + employer-paid JKK, JKM, and BPJS Kesehatan premiums + any THR or bonus paid that month.
- January–November: PPh 21 = TER rate × gross, rounded down. The rate comes from table A, B, or C depending on PTKP status.
- December: PKP = annual gross − biaya jabatan (5%, max Rp6,000,000) − employee JHT and JP − PTKP. Annual tax uses the Pasal 17 brackets: 5% up to Rp60 million, 15% up to Rp250 million, 25% up to Rp500 million, 30% up to Rp5 billion, 35% above.
- December PPh 21 = annual tax − total withheld January–November. If the result is negative, the employer refunds the difference.
TER categories: A for TK/0, TK/1, K/0. B for TK/2, TK/3, K/1, K/2. C for K/3. Base PTKP is Rp54,000,000, plus Rp4,500,000 if married and Rp4,500,000 per dependent (max 3).
Without an NPWP or a registered NIK the tax is 20% higher (120% of the normal amount).
Worked example
A TK/0 employee with Rp10,000,000 gross per month and no bonus. For this example BPJS premiums and JHT/JP contributions are set to zero.
- January–November: Rp10,000,000 falls in the 2% layer of TER category A, so tax is Rp200,000 a month. Eleven months: Rp2,200,000.
- December: annual gross Rp120,000,000 − biaya jabatan Rp6,000,000 − PTKP Rp54,000,000 = PKP Rp60,000,000. Annual tax 5% × Rp60,000,000 = Rp3,000,000.
- December PPh 21 = Rp3,000,000 − Rp2,200,000 = Rp800,000. That is four times a regular month on the same salary.
Why is my December pay cut so much?
TER is deliberately simple. It is an average rate and does not account for biaya jabatan, pension contributions, and PTKP exactly. December is the correction month: annual tax is recomputed with the progressive brackets, then January–November withholding is subtracted. A large THR or bonus mid-year pushes that month into a higher TER layer, and December adjusts again. Total tax for the year matches the old method. Only the timing of payment moves.
PPh 21 borne by government (DTP) incentive, 2026
For tax periods in 2026, PMK 105/2025 provides PPh 21 DTP for workers in certain labour-intensive sectors with fixed, regular income up to Rp10 million per month. This calculator does not model it. If your employer qualifies and your pay fits, the monthly tax shown here can be zero on your payslip. Ask payroll.
Legal basis
- PP 58 of 2023 on Article 21 income tax withholding rates for individual taxpayers' employment, services, and activities
- PMK 168 of 2023 on implementing Article 21 withholding (TER tables A, B, C)
- UU 7 of 2021 (UU HPP) for Pasal 17 rates and PTKP
- PMK 105 of 2025 for the 2026 PPh 21 DTP incentive
Rates last checked: 2026-11-14
Frequently asked questions
What is TER in PPh 21?
TER is the average effective rate. Since January 2024, employers withhold PPh 21 on permanent employees for January–November by multiplying monthly gross income by a rate from the TER table. There are three tables, chosen by PTKP status.
Why is my December take-home pay lower?
In December annual tax is recomputed with Pasal 17 brackets and January–November withholding is subtracted. For many salaries that is more than a regular month. If you were over-withheld during the year, December can be larger still.
Is THR taxed?
Yes. THR and bonuses count as gross income in the month paid, so that month's TER rate rises. Fill in the THR or bonus field to see the withholding. December corrects the difference.
Do BPJS contributions count?
Yes. Employer-paid JKK, JKM, and BPJS Kesehatan premiums add to gross income. Your JHT 2% and JP 1% reduce PKP in December. The 1% Kesehatan contribution lowers take-home pay but does not reduce tax.
What if I have no NPWP?
Tax is 20% higher. A NIK already works as an NPWP for individuals, so check that your NIK is registered with DJP before assuming you have none.
Is income below PTKP still taxed?
Not at first. The TER table has a 0% layer up to a limit, for example Rp5,400,000 for category A. Above that the rate starts at 0.25% even if annual PTKP has not been reached. The difference comes back through the December calculation.
Will this match my payslip?
It can differ. Employers may have variable allowances, overtime, private insurance, or a mid-year start. This calculator uses the same fixed pay every month plus one one-off payment.
Is there a tax incentive in 2026?
Yes, PPh 21 DTP for certain labour-intensive sectors with fixed income up to Rp10 million per month (PMK 105/2025). This calculator does not model it.
More money calculators
- THR Calculator
Work out THR (Indonesian holiday bonus) for permanent, contract, new and daily workers, with the estimated PPh 21 withholding and the payment deadline.
- BPJS Calculator
Calculate BPJS Kesehatan and BPJS Ketenagakerjaan (JHT, JP, JKK, JKM) contributions from salary, split between employer and employee.
- KPR Mortgage Calculator
Mortgage simulation with a fixed then floating rate, upfront costs beyond the down payment, and an affordability check.
- Kos vs Apartment Calculator
Compare monthly cost, upfront cash, and 12-month total for a kos and an apartment, including commute fare and time.
- Car Installment Calculator
Calculate car loan installments for Indonesian market
- FIRE Retirement Calculator
Calculate your Financial Independence Retire Early number using the 4% rule