BPJS Kesehatan for PT PMA Employers 2026

Zantara AI

Loading Zantara...

Understanding BPJS Kesehatan

BPJS Kesehatan (Badan Penyelenggara Jaminan Sosial Kesehatan) is Indonesia's national health insurance program, known as JKN (Jaminan Kesehatan Nasional). Since January 1, 2014, it has been mandatory for all Indonesian residents and foreign workers with valid work permits.

For PT PMA employers, BPJS Kesehatan enrollment is not optional -- it is a legal requirement with significant penalties for non-compliance. This guide covers everything you need to know about your obligations as an employer.

Who Must Be Enrolled

Mandatory Coverage

Every employer (badan usaha) must enroll:

Category	Must Enroll?	Notes
Indonesian permanent employees (PKWTT)	Yes	Within 30 days of hiring
Indonesian contract employees (PKWT)	Yes	Within 30 days of hiring
Foreign workers with KITAS (6+ months)	Yes	Regardless of private insurance
Part-time workers	Yes	If they work regularly
Domestic workers	Recommended	Employer discretion
Outsourced workers	No	Outsourcing company's responsibility
Freelancers/contractors	No	They register independently

Family Coverage

A single employee enrollment covers:

Family Member	Covered?	Additional Cost
Employee	Yes	Included in 5% contribution
Spouse	Yes	Included
Child 1	Yes	Included
Child 2	Yes	Included
Child 3	Yes	Included
Child 4+	Yes	Additional 1% of salary per person
Parents / in-laws	No	Must register independently

Maximum 5 persons are covered under the standard 5% contribution (employee + spouse + 3 children). Additional family members can be added with an extra 1% contribution per person.

Contribution Rates and Calculation

Standard Contribution

Component	Rate	Paid By
Employer contribution	4% of monthly salary	Employer
Employee contribution	1% of monthly salary	Deducted from employee salary
Total	5% of monthly salary

Salary Cap

The salary used for BPJS Kesehatan calculation is capped at IDR 12,000,000 per month.

Monthly Salary	Employer Pays (4%)	Employee Pays (1%)	Total Contribution
IDR 3,500,000	IDR 140,000	IDR 35,000	IDR 175,000
IDR 5,000,000	IDR 200,000	IDR 50,000	IDR 250,000
IDR 8,000,000	IDR 320,000	IDR 80,000	IDR 400,000
IDR 12,000,000	IDR 480,000	IDR 120,000	IDR 600,000
IDR 20,000,000	IDR 480,000 (capped)	IDR 120,000 (capped)	IDR 600,000 (capped)
IDR 50,000,000	IDR 480,000 (capped)	IDR 120,000 (capped)	IDR 600,000 (capped)

Important: Even for foreign directors earning well above IDR 12M, the maximum BPJS Kesehatan contribution is IDR 600,000/month.

Minimum Salary Base

The minimum salary base for BPJS Kesehatan calculation is the applicable UMP/UMK (minimum wage). You cannot report a salary below minimum wage for BPJS purposes.

Registration Process

Step 1: Company Registration

Before enrolling employees, the company must first register as an employer entity:

Visit bpjs-kesehatan.go.id/bpjs/edaftar or the local BPJS Kesehatan office
Prepare the following documents:
- Company NPWP (tax ID)
- NIB (Business Identification Number)
- Company deed (Akta Pendirian)
- SK Kemenkumham
- Director's ID (KTP for Indonesian, KITAS for foreigner)
- Company bank account details
Fill out the registration form (Form 1)
BPJS will assign a company registration number

Processing time: 5-10 working days

Step 2: Employee Enrollment

Once the company is registered:

Fill out Form 1a for each employee
Provide employee data:
- Full name and KTP/KITAS number
- Date of birth
- Monthly salary
- Family members to be covered (names, dates of birth, relationship)
- Previous BPJS membership number (if any)
Submit forms in batch or online via e-Daftar

Step 3: Card Issuance

Each enrolled member receives a BPJS Kesehatan card (physical or digital via the Mobile JKN app). The card is needed to access healthcare facilities.

Digital alternative: The Mobile JKN app provides a digital membership card that is accepted at all BPJS-participating facilities.

Payment and Reporting

Monthly Payment

Item	Detail
Due date	10th of each month
Payment methods	Bank transfer, virtual account, e-commerce (Tokopedia, etc.)
Late penalty	2% per month (capped at 8 months / 16%)
Payment basis	Calculated on previous month's payroll

Monthly Reporting

Employers must submit a monthly contribution report that includes:

Number of enrolled employees
Salary data for each employee
Total contribution calculated
Any changes (new employees, terminations, salary adjustments)

Common Payment Mistakes

Using old salary data: Always update reported salaries when employees receive raises
Not reporting new hires immediately: Must be added within 30 days
Continuing to pay for terminated employees: Remove employees within 7 days of termination
Paying below minimum wage base: Even part-time employees must be reported at minimum wage base

Healthcare Benefits and Coverage

Service Tiers

BPJS Kesehatan provides tiered healthcare access:

Service Level	Facilities	Access
Primary (Faskes 1)	Puskesmas, clinics, family doctors	First point of contact, no referral needed
Secondary (Faskes 2)	District/city hospitals	Requires referral from Faskes 1
Tertiary (Faskes 3)	Provincial/national hospitals	Requires referral from Faskes 2

What Is Covered

BPJS Kesehatan covers a comprehensive range of medical services:

Outpatient and inpatient care
Surgery and specialist consultations
Laboratory tests and diagnostics
Prescription medications (from the BPJS formulary)
Maternal care (prenatal, delivery, postnatal)
Dental care (basic)
Emergency services
ICU (intensive care unit)
Hemodialysis
Cancer treatment (chemotherapy, radiation)
Cardiac procedures

What Is Not Covered

Cosmetic surgery
Alternative medicine not recognized by BPJS
Experimental treatments
Services at non-participating facilities (without referral)
Overseas medical treatment
Infertility treatment
Self-inflicted injuries
Treatment for drug/alcohol abuse (in most cases)

Room Classes

Class	Room Type	Eligibility
Class 1	2-bed room, AC	Salary above IDR 8M/month
Class 2	4-bed room, AC	Salary IDR 4-8M/month
Class 3	6+ bed room	Salary below IDR 4M/month

Upgrading rooms: Employees can upgrade to a higher class room by paying the difference out of pocket.

BPJS Kesehatan for Foreign Workers

Enrollment Requirements

Foreign workers (TKA) on KITAS who will work in Indonesia for more than 6 months are mandatorily enrolled in BPJS Kesehatan. The requirements are:

Valid KITAS (or ITAS card)
Passport copy
Employment contract
Employer registration with BPJS

Common Concerns from Foreign Workers

"I already have international health insurance." BPJS Kesehatan is still mandatory regardless of private coverage. Many employers provide private health insurance as an additional benefit on top of BPJS. Private insurance can cover services not included in BPJS and provide access to international hospitals.

"Can I use BPJS at international hospitals?" BPJS Kesehatan only covers services at BPJS-participating facilities. Most international hospitals in Bali (BIMC, Siloam) participate in BPJS but may require the standard referral pathway.

"What happens when my KITAS expires?" If your KITAS is not renewed, your BPJS coverage continues for 30 days after the expiry date. After that, you must either renew or transition to independent BPJS membership.

Claims Process

How to Use BPJS Kesehatan

Choose a primary facility (Faskes 1): During registration, select a clinic, puskesmas, or family doctor near your home or office
Visit Faskes 1 first: For all non-emergency conditions, go to your assigned primary facility
Get a referral: If specialist care is needed, Faskes 1 issues a referral to a hospital (Faskes 2/3)
Hospital treatment: Present your BPJS card and referral letter at the hospital
No out-of-pocket payment: For covered services, there is no co-pay or deductible

Emergency Procedures

For genuine emergencies (life-threatening conditions), you can go directly to any hospital emergency room. BPJS will cover the emergency treatment. After stabilization, you must transfer to a BPJS-participating facility or pay privately.

Penalties for Non-Compliance

Administrative Sanctions

Violation	Sanction
Not registering company	Denial of government services and licenses
Not enrolling employees	Written warning, then business restrictions
Underreporting salaries	Back-payment of contributions + penalties
Late payment	2% monthly penalty (capped at 16%)
Non-payment (3+ months)	Suspension of coverage for all employees

Severe Penalties

Under UU 24/2011 on BPJS:

Administrative: Written warnings, fines, restriction of government services
Criminal (for willful non-compliance): Up to 8 years imprisonment and/or IDR 1 billion fine

Practical Consequences

In practice, the most impactful penalty is the denial of government services. This means:

Cannot renew business licenses
Cannot participate in government tenders
Cannot obtain building permits
Cannot process immigration documents for employees
Difficulty with bank loan applications

Managing BPJS Kesehatan as an Employer

Best Practices

Register immediately after company formation, even before hiring
Use the online system (Edabu/eBPJS) for efficient management
Automate payroll deductions through your accounting software
Set calendar reminders for the 10th of each month (payment deadline)
Update employee data promptly (new hires, terminations, salary changes)
Keep payment receipts for at least 5 years
Provide employees with card access information and Faskes 1 details

Supplemental Private Insurance

Many PT PMA companies provide private health insurance in addition to BPJS:

Covers international hospitals and facilities
No referral pathway required
Higher room classes and service standards
Coverage extends overseas
Common providers: Allianz, AXA Mandiri, Prudential, AIA

Tip: Offering private health insurance is a significant recruitment advantage in Bali's competitive labor market, especially for skilled Indonesian and foreign workers.

Frequently Asked Questions

What is the BPJS Kesehatan contribution rate for employers?

The total BPJS Kesehatan contribution is 5% of the employee's monthly salary. The employer pays 4% and the employee pays 1% (deducted from salary). The salary cap for calculating contributions is IDR 12 million per month, meaning the maximum monthly contribution is IDR 600,000 (IDR 480,000 employer + IDR 120,000 employee).

Are foreign workers on KITAS covered by BPJS Kesehatan?

Yes. Foreign workers (TKA) holding KITAS who work in Indonesia for more than 6 months must be enrolled in BPJS Kesehatan by their employer. The same contribution rates apply. Foreign workers who have their own international health insurance must still be enrolled in BPJS Kesehatan as it is a mandatory legal requirement.

What happens if I do not register my company with BPJS Kesehatan?

Non-registration carries severe administrative penalties: denial of business licenses, building permits, company registration certificates, and participation in government tenders. The company may also face restrictions on accessing government services. Under UU 24/2011, criminal penalties of up to 8 years imprisonment or IDR 1 billion fine can apply.

How Bali Zero Can Help

Bali Zero handles BPJS Kesehatan registration and management for PT PMA companies:

Company BPJS registration as part of new company setup (IDR 20,000,000)
Employee enrollment and card issuance
Monthly contribution management through our accounting partners
KITAS processing with automatic BPJS enrollment (Working KITAS from IDR 34,500,000)
Compliance monitoring to ensure continuous enrollment