Director vs Employee KITAS Indonesia 2026

Q: Can a director hold an employee KITAS instead?

No. If you are appointed as director or commissioner in company documents (AHU), you must hold Director KITAS (E25B). Using an employee KITAS while serving as director is a compliance violation that can result in permit revocation.

Q: Which KITAS costs more - director or employee?

Both have similar government fees. Director KITAS may cost more through agents due to additional documentation (deed of appointment, AHU registration). DKP-TKA fees apply to both at USD 100/month.

Q: Do both director and employee KITAS require RPTKA?

Yes. Both require RPTKA (Rencana Penggunaan Tenaga Kerja Asing) approval from the Ministry of Manpower before visa application. The only exception is pure Investor KITAS (E28A) which does not require RPTKA.

Zantara AI

Loading Zantara...

Director vs Employee KITAS: Key Differences in Indonesia 2026

If you're working in Indonesia, your KITAS type and requirements depend on whether you're a director of a company or an employee. Here's what differs.

Quick Comparison

Director vs Employee KITAS

Side-by-side comparison

Feature	Director KITAS Running a PT PMA	Employee KITAS Working for a company
Sponsor	Own company	Employer
RPTKA	Required	Required
DKP-TKA	Required	Required
Position Flexibility	More freedom	Fixed role
Liability	Company liability	Personal only
Qualification	Flexible	5+ years experience

Which One Are You?

Director or Employee?

Progress0%

Do you own shares in the Indonesian company?

Director KITAS Specifics

Who is a Director?

In Indonesian companies:

Direktur Utama (President Director)
Direktur (Director)

Listed in company deed (Akta), appointed by shareholders.

Director Requirements

Requirement	Director
Education	Flexible (degree helps but not always required)
Experience	Less strict (5-year rule often waived)
Position restriction	Directors exempt from many restrictions
RPTKA justification	Easier (running own company)

Director Advantage

As a Director of your own PT PMA, you have more flexibility: - Position is inherently justifiable - Experience requirements less strict - You control the sponsor (your company) - Can define your own job scope

Director Responsibilities

Beyond KITAS, directors have legal obligations:

Company legal liability
Tax compliance (company and personal)
Employment law compliance
Corporate reporting

Employee KITAS Specifics

Employee Requirements

Employee Qualification Requirements

What you need to qualify

Feature	Education	Experience	Position
Requirement	Bachelor's degree or higher	Minimum 5 years	Not on restricted list
Field	Relevant to position	In the specific role	Managerial/specialist
Verification	May need legalization	Reference letters	RPTKA approval

Position Restrictions for Employees

Employees face stricter position controls:

Cannot be in HR/Personnel
Cannot be in QC (quality control)
Limited administrative roles
Must be managerial/specialist level

Position Must Match

As an employee, your actual work must exactly match the approved RPTKA position. Directors have more flexibility in defining their role.

Process Differences

Director KITAS Process

Establish/join PT PMA as Director
Company deed shows your appointment
Company applies for RPTKA (for you)
Continue with normal KITAS process
You control the timeline (you're the boss)

Employee KITAS Process

Get job offer from Indonesian company
Employer applies for RPTKA
You provide documents to employer
Employer manages the process
You depend on employer's timeline

Cost Comparison

Cost Item	Director	Employee
DKP-TKA	Yes (company pays)	Yes (company usually pays)
KITAS fees	Yes	Yes
Agent fees	Often bundled with company setup	Employer typically pays
Who bears cost	Your company	Employer

Net effect: Similar total costs, but directors essentially pay from their own company, while employees have costs covered by employer.

Changing Between Types

Employee to Director

If you become a Director:

May need new RPTKA (different position)
Company deed must be updated
Transition can be done at extension

Director to Employee

If you leave your company for employment:

Old KITAS invalid
New employer must apply for new RPTKA
Full process restart

KITAS is Position-Specific

Every significant role change requires new RPTKA. You can't simply "convert" director KITAS to employee or vice versa.

Pros and Cons

Director Pros

More control over your permit
Flexible position definition
Easier qualification requirements
Can sponsor family directly

Director Cons

Business responsibilities
Legal liability
Must maintain company
More expensive (company costs)

Employee Pros

No business responsibility
Employer handles costs
Employer handles paperwork
Simpler arrangement

Employee Cons

Dependent on employer
Stricter qualifications
Less control over timeline
Tied to specific position

Common Questions

Ask Zantara

AI-powered answers from our knowledge base

Director vs Employee KITAS: Key Differences in Indonesia 2026

Questions about how this applies to your case?

Director vs Employee KITAS: Key Differences in Indonesia 2026

Quick Comparison

Director vs Employee KITAS

Which One Are You?

Director or Employee?

Do you own shares in the Indonesian company?

Director KITAS Specifics

Who is a Director?

Director Requirements

Director Responsibilities

Employee KITAS Specifics

Employee Requirements

Employee Qualification Requirements

Position Restrictions for Employees

Process Differences

Director KITAS Process

Employee KITAS Process

Cost Comparison

Changing Between Types

Employee to Director

Director to Employee

Pros and Cons

Director Pros

Director Cons

Employee Pros

Employee Cons

Common Questions

Ask Zantara

Related Articles