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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Indonesia /4. Withholding on benefits-in-kind / 4.1 Valuation of benefits-in-kind
Commentary

4.1 Valuation of benefits-in-kind


Indonesia

4.1ÌýÌýÌýÌý Valuation of benefits-in-kind

Almost all emoluments paid under a contract of employment are subject to withholding including the value of benefits-in-kind (BIK) provided. If an employer provides benefits to their employees, they must:

  1. Ìý

    •ÌýÌýÌýÌý determine if the benefit is taxable

  2. Ìý

    •ÌýÌýÌýÌý calculate the value of the benefit

  3. Ìý

    •ÌýÌýÌýÌý calculate payroll deductions

  4. Ìý

    •ÌýÌýÌýÌý file an

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