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Indonesia Social Contributions Guide — BPJS Kesehatan & BPJS Ketenagakerjaan

Indonesia mandatory social contributions for 2026. The guide covers: BPJS Kesehatan (health insurance) at EE 1% + ER 4% of monthly salary (capped at ceiling); BPJS Ketenagakerjaan (employment social security) comprising JKK (work accident insurance) ER 0.24-1.74% based on risk level, JKM (death insurance) ER 0.3%, JHT (old-age savings) EE 2% + ER 3.7%, and JP (pension) ER 2%. Total employee burden ~3% and employer burden ~10-12% of gross salary.

BPJS Kesehatan — Health Insurance (Jaminan Kesehatan Nasional)

  • Rate — EE 1% + ER 4%: The employee (Peserta Pekerja Penerima Upah — PPU) contributes 1% of the monthly salary and the employer contributes 4% to the BPJS Kesehatan (Badan Penyelenggara Jaminan Sosial Kesehatan — the Social Security Organising Body for Health). The total health contribution is 5% of the monthly salary.
  • Ceiling — Cap on Contribution Base: The monthly salary used for calculation is capped at the "batas atas upah" (the "upper wage limit") — approximately IDR 12 million per month (adjusted periodically by the Presidential Regulation). The earnings above the ceiling are not subject to the BPJS Kesehatan contribution.
  • Benefits: The BPJS Kesehatan provides the comprehensive inpatient and outpatient coverage including the hospitalisation, the surgery, the maternity care, the prescription drugs, and the emergency services across the nationwide network of the accredited healthcare facilities (the "Faskes" — the "Fasilitas Kesehatan").

BPJS Ketenagakerjaan — Employment Social Security

  • Overview: The BPJS Ketenagakerjaan (Badan Penyelenggara Jaminan Sosial Ketenagakerjaan — the Social Security Organising Body for Employment) administers four programmes: the JKK (Jaminan Kecelakaan Kerja — the Work Accident Insurance), the JKM (Jaminan Kematian — the Death Insurance), the JHT (Jaminan Hari Tua — the Old-Age Savings), and the JP (Jaminan Pensiun — the Pension).

JKK — Work Accident Insurance (Jaminan Kecelakaan Kerja)

  • Rate — ER 0.24% to 1.74% (risk-based): The employer pays the JKK contribution at the rate based on the occupational risk category: (a) 0.24% for the office/administrative work (very low risk), (b) 0.54% for the light manufacturing, (c) 0.89% for the heavy manufacturing, (d) 1.27% for the construction and mining, (e) 1.74% for the high-risk activities. The sole employer contribution (0% employee share).
  • Benefits: The JKK covers the medical expenses, the rehabilitation, the disability compensation, and the death benefit for the work-related accidents and the occupational diseases. The benefit amount depends on the severity of the disability (the "cacat" — the "disability" rating).

JKM — Death Insurance (Jaminan Kematian)

  • Rate — ER 0.3%: The employer contributes 0.3% of the employee's monthly salary to the JKM. The sole employer contribution (0% employee share).
  • Benefits: The JKM pays the lump-sum death benefit of approximately IDR 42 million to the designated beneficiary upon the employee's death (including the funeral expenses and the survivor's benefit). The amount is adjusted periodically by the government.

JHT — Old-Age Savings (Jaminan Hari Tua)

  • Rate — EE 2% + ER 3.7%: The employee contributes 2% and the employer contributes 3.7% of the monthly salary to the JHT. The total JHT contribution is 5.7% of the salary. The contribution base is capped at the "batas atas upah" (the "upper wage limit") — approximately IDR 10-12 million per month (adjusted periodically).
  • Withdrawal: The JHT is the defined-contribution savings programme. The accumulated balance may be withdrawn as the lump sum (the "pencairan JHT") upon: (a) reaching the retirement age of 56 (the "usia pensiun" — the "retirement age"), (b) the permanent total disability, (c) the death of the participant. The partial withdrawal of up to 10% is permitted for the housing purchase and up to 30% for the housing mortgage after 10 years of participation.

JP — Pension (Jaminan Pensiun)

  • Rate — ER 2%: The employer contributes 2% of the employee's monthly salary to the JP programme. The JP is the defined-benefit pension programme introduced under the Law No. 24/2011 and the PP No. 45/2015. The JP was originally planned to include the employee contribution but is currently funded solely by the employer at 2%.
  • Benefits: The JP provides the monthly pension payment (the "manfaat pensiun" — the "pension benefit") from the retirement age of 56. The benefit amount is calculated based on the "masa iuran" (the "contribution period") and the "upah rata-rata" (the "average salary"). The minimum contribution period for the pension entitlement is 15 years (180 months).

Total Contribution Summary

  • Employee total — ~3%: BPJS Kesehatan EE 1% + JHT EE 2% = approximately 3% of the gross salary. The JKK, JKM, and JP are the employer-only contributions.
  • Employer total — ~10-12%: BPJS Kesehatan ER 4% + JKK 0.24-1.74% + JKM 0.3% + JHT ER 3.7% + JP 2% = approximately 10.24-11.74% of the gross salary depending on the JKK risk category.
  • Combined total — ~13-15%: EE ~3% + ER ~10-12% = approximately 13-15% of the gross salary in total social contributions.
  • Separate from IIT: The income tax (the "PPh 21" — the "Pajak Penghasilan Pasal 21") is calculated separately at the progressive rates of 5-35% and is not part of the social contribution system.