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Bali Zero handles visas, company setup, tax and property compliance in Indonesia. Ask us directly on WhatsApp.
Chat with Bali Zero on WhatsAppBPJS Ketenagakerjaan (Badan Penyelenggara Jaminan Sosial Ketenagakerjaan) is Indonesia's employment social security program. Unlike BPJS Kesehatan which covers health insurance, BPJS Ketenagakerjaan provides four separate protection programs covering workplace accidents, death, old-age savings, and pensions.
Every PT PMA employer must register and enroll all employees -- including foreign workers on KITAS -- in the applicable programs. This guide breaks down each program, its contribution rates, and the practical details you need to know.
| Program | Indonesian Name | Coverage | Employer Rate | Employee Rate | Total |
|---|---|---|---|---|---|
| JKK | Jaminan Kecelakaan Kerja | Work accident insurance | 0.24-1.74% | 0% | 0.24-1.74% |
| JKM | Jaminan Kematian | Death benefit | 0.30% | 0% | 0.30% |
| JHT | Jaminan Hari Tua | Old age savings | 3.70% | 2.00% | 5.70% |
| JP | Jaminan Pensiun | Pension | 2.00% | 1.00% | 3.00% |
| Total | 6.24-8.74% | 3.00% | 9.24-11.74% |
JKK provides protection for employees who suffer work-related accidents or occupational diseases. This includes:
The JKK rate depends on the company's business risk classification:
| Risk Level | Rate | Examples |
|---|---|---|
| Very Low (Level I) | 0.24% | Office work, consulting, IT, education |
| Low (Level II) | 0.54% | Retail, restaurants, hospitality |
| Medium (Level III) | 0.89% | Manufacturing (light), food processing |
| High (Level IV) | 1.27% | Construction, heavy manufacturing |
| Very High (Level V) | 1.74% | Mining, logging, deep-sea fishing |
For most PT PMA companies in Bali (hospitality, F&B, consulting, tech), the rate is Level I (0.24%) or Level II (0.54%).
The rate is determined by your primary KBLI code. BPJS assigns the risk level during company registration.
| Benefit | Coverage |
|---|---|
| Medical treatment | Full coverage, no limit, until recovered |
| Temporary disability | 100% of salary for first 12 months; 50% thereafter |
| Permanent partial disability | Lump sum based on disability percentage x 80 months salary |
| Permanent total disability | 70% of salary for life |
| Death (from work accident) | Same as JKM benefits + funeral costs |
| Rehabilitation | Prosthetics, therapy, vocational training |
JKM provides financial support to the family of an employee who dies from non-work-related causes. (Work-related deaths are covered under JKK.)
0.30% of salary -- paid entirely by the employer.
| Benefit | Amount |
|---|---|
| Lump sum death benefit | IDR 42,000,000 |
| Periodic benefit (24 months) | IDR 12,000,000 (IDR 500,000/month) |
| Funeral costs | IDR 10,000,000 |
| Scholarship benefit (for children) | IDR 174,000,000 (paid over education period) |
| Total maximum benefit | IDR 238,000,000 |
JHT is a compulsory savings program. Both employer and employee contribute monthly, and the accumulated balance is paid out when the employee reaches retirement age, becomes permanently disabled, or terminates employment.
Think of JHT as a forced savings account rather than insurance -- the employee eventually gets their money back (plus returns).
| Component | Rate |
|---|---|
| Employer | 3.70% of monthly salary |
| Employee | 2.00% of monthly salary |
| Total | 5.70% of monthly salary |
No salary cap -- JHT contributions are calculated on the employee's full salary with no upper limit.
BPJS Ketenagakerjaan invests JHT funds and credits annual returns to each member's account. The historical annual return rate has averaged approximately 7-10%.
| Scenario | Withdrawal Amount | Requirement |
|---|---|---|
| Termination of employment | 100% of balance | Submit resignation/termination letter |
| Reaching retirement age (56) | 100% of balance | Submit age verification |
| Leaving Indonesia permanently (TKA) | 100% of balance | Submit exit documentation |
| After 10 years participation | Up to 30% | For housing or education |
| Permanent total disability | 100% of balance | Medical certificate |
| Death | 100% of balance | To designated beneficiary |
Key change (2022): Employees who are terminated or resign can now withdraw their full JHT balance immediately upon employment termination. There is no longer a waiting period until age 56 for job-loss withdrawals.
Foreign workers on KITAS must participate in JHT. When they permanently leave Indonesia, they can withdraw 100% of their accumulated JHT balance by submitting:
Processing time: 14-30 working days after submission.
JP is a defined-benefit pension program that provides monthly income after an employee reaches retirement age (currently 58 years old, increasing by 1 year every 3 years).
| Component | Rate |
|---|---|
| Employer | 2.00% of monthly salary |
| Employee | 1.00% of monthly salary |
| Total | 3.00% of monthly salary |
JP contributions are calculated on a capped salary of IDR 10,042,300 per month (2026 figure, adjusted annually). The maximum monthly JP contribution is:
| Benefit Type | Amount |
|---|---|
| Monthly pension (old age) | Formula-based, minimum IDR 400,000/month |
| Disability pension | Percentage of formula-based pension |
| Survivor's pension (widow/widower) | 50% of participant's pension |
| Orphan's pension | 50% of participant's pension (until age 23) |
| Lump sum (if contributions < 15 years) | Total accumulated contributions + returns |
Important: To receive a monthly pension, the employee must have contributed for at least 15 years. If contributions are less than 15 years, a lump-sum payment is made instead.
Foreign workers (TKA) are exempt from JP. The rationale is that foreign workers will eventually leave Indonesia and are not expected to retire in the country. This reduces the total BPJS Ketenagakerjaan cost for foreign employees.
| Program | Employer | Employee | Total |
|---|---|---|---|
| JKK | 0.24-1.74% | 0% | 0.24-1.74% |
| JKM | 0.30% | 0% | 0.30% |
| JHT | 3.70% | 2.00% | 5.70% |
| JP | 2.00% | 1.00% | 3.00% |
| Total | 6.24-7.74% | 3.00% | 9.24-10.74% |
| Program | Employer | Employee | Total |
|---|---|---|---|
| JKK | 0.24-1.74% | 0% | 0.24-1.74% |
| JKM | 0.30% | 0% | 0.30% |
| JHT | 3.70% | 2.00% | 5.70% |
| JP | Exempt | Exempt | 0% |
| Total | 4.24-5.74% | 2.00% | 6.24-7.74% |
Scenario: PT PMA in Bali with 5 Indonesian employees and 1 foreign director.
| Employee | Monthly Salary | JKK (0.54%) | JKM (0.30%) | JHT Employer (3.70%) | JP Employer (2.00%) | Total Employer Cost |
|---|---|---|---|---|---|---|
| Staff 1 | IDR 5,000,000 | 27,000 | 15,000 | 185,000 | 100,000 | 327,000 |
| Staff 2 | IDR 5,000,000 | 27,000 | 15,000 | 185,000 | 100,000 | 327,000 |
| Staff 3 | IDR 6,000,000 | 32,400 | 18,000 | 222,000 | 120,000 | 392,400 |
| Staff 4 | IDR 8,000,000 | 43,200 | 24,000 | 296,000 | 160,000 | 523,200 |
| Staff 5 | IDR 10,000,000 |
Annual employer BPJS Ketenagakerjaan cost: approximately IDR 40,303,200
| Detail | Specification |
|---|---|
| Due date | 15th of each month |
| Methods | Bank transfer, virtual account, auto-debit |
| Late penalty | 2% per month |
| Reporting | Monthly contribution report via online system |
If you believe your company's JKK risk level is incorrectly classified, you can request a review by submitting:
Companies with excellent safety records may qualify for a JKK rate reduction of up to 20%.
Foreign workers sometimes face delays when claiming JHT upon leaving Indonesia. To speed up the process:
For employees with variable compensation (commissions, service charges):
Yes, but only for 3 of 4 programs. Foreign workers (TKA) must participate in JKK (work accident), JKM (death benefit), and JHT (old age savings). They are exempt from JP (pension) since they will eventually leave Indonesia. The employer contribution for foreign workers is approximately 4.24-6.74% of salary plus 2% employee deduction for JHT.
Yes, under current regulations employees can withdraw 30% of JHT balance after 10 years of participation for housing or education purposes. Full withdrawal is permitted upon termination of employment, regardless of age. The 2022 regulation change removed the previous requirement to wait until age 56 for full withdrawal upon job loss.
Different programs have different caps. JHT has no salary cap -- contributions are calculated on actual salary. JP is capped at IDR 10,042,300 per month (adjusted annually). JKK and JKM have no specific salary cap. The JP cap means the maximum monthly JP contribution is approximately IDR 301,269 (3% of the cap).
Bali Zero manages BPJS Ketenagakerjaan enrollment and administration for PT PMA companies:
Contact us at info@balizero.com or WhatsApp +62 813 3805 1876 for employment insurance support.
| 54,000 |
| 30,000 |
| 370,000 |
| 200,000 |
| 654,000 |
| Director (TKA) | IDR 25,000,000 | 135,000 | 75,000 | 925,000 | 0 (exempt) | 1,135,000 |
| Monthly Total | IDR 3,358,600 |