THR Calculator

Indonesia

Enter your start date and salary. The calculator works out the full or pro-rated THR under Permenaker 6/2016, estimates the PPh 21 withheld in the THR month, and shows the last day your employer can pay it.

Employment details

Fill this in if your contract ends or you are laid off before the holiday.

THR follows the worker's religion. The Idulfitri date comes from the 3-ministry joint decree; the Minister of Religious Affairs confirms it last, so edit the date here if it moves.

Rp
Rp

Allowances that are the same every month, such as a position allowance. Meal or transport pay counted per day worked does not count.

Tax estimate (optional)

Rp

Gross pay in the month THR is paid, including allowances. Pre-filled from basic salary and fixed allowances.

Result
Entitled to THR

Service meets the 1-month minimum.

Months of service

6 full months

Counted from the start date to the holiday (or to the last day of work). Leftover days are not counted.

Gross THR

Rp 4.000.000

Formula: 6 ÷ 12 × Rp 8.000.000 = Rp 4.000.000

Extra PPh 21 in the THR month

Rp 360.000

The difference between that month's TER withholding with and without THR. It is a provisional deduction, not the final tax.

THR you receive (estimate)

Rp 3.640.000

Assumes THR is paid in March 2027, that month's pay is Rp 8.000.000, status TK/0.

Payment deadline (H-7)

Wednesday, 3 March 2027

Employers may pay earlier but not later. THR cannot be paid in installments.

How THR is calculated

The formula is in Article 3 of Permenaker 6/2016. Two things decide the amount: how many months you have worked up to the holiday, and your one-month wage.

One month of wage

Basic salary plus fixed allowances. If your pay has no fixed allowances, use the basic salary alone. Daily workers use their average monthly wage.

12 months of service or more

THR = 1 × one month of wage.

1 month up to under 12 months

THR = months of service ÷ 12 × one month of wage. This is what people search for as "THR proporsional" and "THR karyawan baru".

Daily casual workers

With 12 months or more, use the average monthly wage over the last 12 months. With less, use the average monthly wage over the months worked, then multiply by months of service ÷ 12.

How leftover days are counted

The regulation does not say how to treat leftover days, so this calculator counts full months only. Starting on 10 September, you have 6 months on 10 March and 5 months on 9 March. Some employers round up or count by day. If your employer's policy is more generous, that policy applies.

Worked example

Dina started on 10 September 2026. Her basic salary is Rp 7,000,000 and her fixed allowance is Rp 1,000,000. Idulfitri falls on 10 March 2027, so she has 6 full months. THR = 6 ÷ 12 × Rp 8,000,000 = Rp 4,000,000. Dina is TK/0 and earns Rp 8,000,000 a month. The TER category A rate for Rp 8,000,000 is 1.5%, so her normal withholding is Rp 120,000. With THR, that month's income is Rp 12,000,000 at 4%, which is Rp 480,000. The extra withholding is Rp 360,000, and about Rp 3,640,000 of her THR reaches her account. The payment deadline is 3 March 2027.

How much tax is taken from THR?

THR counts as income in the month it is paid. From January to November, the employer withholds PPh 21 using the TER rate on that month's total income. Salary plus THR pushes the total into a higher rate band, which is why the deduction looks large. It is provisional. In December (or when you leave the company), your annual tax is recalculated with the progressive Article 17 rates and any over-withholding comes back through your December pay. Your yearly tax still rises because THR adds income, but by less than the THR-month payslip suggests.

If THR is paid in December, such as a Christmas THR, there are no TER rates. The tax goes straight into the annual calculation.

Legal basis

  • Permenaker No. 6 of 2016 on Religious Holiday Allowance (THR) for Workers: eligibility, formula and the H-7 deadline.
  • Government Regulation No. 36 of 2021 on Wages: the definition of wage and sanctions.
  • The yearly Menaker circular on paying THR. The 2026 circular, number M/3/HK.04.00/III/2026, repeated the H-7 deadline and the ban on installments. The 2027 circular usually appears shortly before Ramadan.
  • Government Regulation No. 58 of 2023 and PMK No. 168 of 2023: the TER (average effective rate) method for PPh 21 from January to November.
  • The 3-ministry joint decree on 2027 national holidays and collective leave (signed 15 September 2026): holiday dates.

Official Kemnaker portal

Rules and dates last checked: 2026-11-14

Frequently asked questions

Who is entitled to THR?

Workers with at least 1 month of continuous service up to the holiday, whether permanent (PKWTT) or on contract (PKWT). Daily casual workers are covered too. Someone with under a month of service is not yet entitled.

How is THR calculated for a new employee with under a year of service?

Pro rata: months of service divided by 12, times one month of wage. Someone with 6 months of service and a wage of Rp 8,000,000 gets 6 ÷ 12 × Rp 8,000,000 = Rp 4,000,000. Days beyond the last full month usually do not count, unless company policy is more generous.

Do contract employees get THR? What if the contract ends before Lebaran?

Contract employees get THR by the same formula. If the contract ends before the holiday, there is no THR. A permanent employee laid off up to 30 days before the holiday is still entitled. Enter the last day of work in the calculator to see the outcome.

How much tax is taken from THR?

It depends on that month's income and your PTKP status. THR is added to your salary and the TER rate for the combined total applies. Example: TK/0, salary Rp 8,000,000, THR Rp 4,000,000, extra withholding Rp 360,000. That figure is not final because your annual tax is recalculated in December. Pick your PTKP status in the calculator for your own number.

When must THR be paid, and what happens if it is late?

No later than 7 days before the holiday (H-7), in full, with no installments. For Idulfitri on 10 March 2027 that is 3 March 2027. A late employer owes a fine of 5% of the total THR (Permenaker 6/2016 Article 10(1); PP 36/2021 Article 62(1)) and must still pay the THR itself. Report violations to your local manpower office or the Kemnaker THR post.

Which allowances count toward THR?

Basic salary and fixed allowances, meaning amounts that stay the same every month regardless of attendance. Meal and transport pay counted per day worked usually does not count. If your contract, company regulation or collective agreement sets a higher THR, such as 1.5 months of pay, that figure applies.

I resigned before Lebaran. Do I lose my THR?

Permenaker 6/2016 only names workers laid off (PHK) within 30 days before the holiday. For resignations the rule is not explicit, so check your contract or company regulation, and ask a labour inspector if there is a dispute.

How does THR work for daily casual workers or freelancers?

A daily casual worker with 12 months or more uses the average monthly wage over the last 12 months. With less than 12 months, use the average monthly wage over the months worked, then multiply by months of service ÷ 12. A true freelancer without an employment relationship is not covered.

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