In Indonesia, there are two kinds of social security, with separate administration thereof:
- Ìý
•ÌýÌýÌýÌý Manpower Social Security Body (BPJS Ketenagakerjaan), and
- Ìý
•ÌýÌýÌýÌý Healthcare Social Security Body (BPJS Kesehatan)
Companies in Indonesia are required to register their employees to become a member of Healthcare Social Security and Manpower Social Security programmes (5.2). The programmes of both social security bodies are as follows:
Social security programmes
| Healthcare Social Security | Manpower Social Security |
| Healthcare security | Work accident security (JKK) |
| Death security (JKM) |
| Old-age security (JHT) |
| Pension security (JP) |
Both employers and employees must contribute as follows:
Contribution rates
| Programmes | Contributions (%), 2024 |
| Employer | Employee |
| Work accident security (JKK) | 0.24 to 1.74 | 0 |
| Death security (JKM) | 0.3 | 0 |
| Old-age security (JHT) | 3.7 | 2 |
| Pension security (JP) | 2 | 1 |
| Healthcare | 4 | 1 |
Rates can be found at: Manpower social security (JKK, JKM, JHT, JP) and Healthcare social security (healthcare) under Dues calculation (Perhitungan Iuran).
Tax treatment
Employer contributions are taxable benefits
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Web page updated on 17 Mar 2025 14:53