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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Indonesia /3. Payroll and particular aspects of employee remuneration / 3.1 Remuneration subject to deductions

3.1 Remuneration subject to deductions

Indonesia

3.1�� Remuneration subject to deductions

Employers must make a source deduction from remuneration. The detail of remuneration mentioned is in the applicable law and the employer must provide a deduction by the self-assessment system based on that applicable law.

Employers, based

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3.7 Pregnancy and parental leave

4.7 Business entertainment expenses

6.4 Outbound employees assigned abroad

1.4 Other employer costs/subsidies

2.3.2 Attachment of earnings orders

8.1 Assessments and objections

7.1 Travel expenses

1.1 Introduction: overview of the domestic payroll system

8.2 Late payment surcharges and penalty imposed by China Social Security Bureau and Housing Fund Centre

9.1 Probation period

6.1.1 EU social security agreement

5.3.1 Foreign company definition and registration

5.1.2 Affiliation with the National Social Security Fund (CNSS)

9.1 Employment legislation

5.1 Employer registration

2.2.1 Employee's pension insurance (EPI)

3.4 Severance pay

3.2 Pre-tax/post-tax deductions

9.1 Work permits

2.2.3 Employer housing contribution (INFONAVIT)