New PPh 21 Tax Rate for Employees with Salaries of Rp15 Million or Less

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Adi Ahdiat 29/12/2023 17:35 WIB

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The Indonesian government implemented a new income tax (PPh 21) rate system for employees starting January 1, 2024.

Monthly Effective PPh 21 Tax Rate Based on Salary Group (2024)*

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New PPh 21 Tax Rate for Employees with Salaries of Rp15 Million or Less

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Monthly Effective PPh 21 Tax Rate Based on Salary Group (2024)*

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The Indonesian government implemented a new income tax rate system for employees (PPh 21) starting January 1, 2024.

This regulation is stipulated in Government Regulation (PP) Number 58 of 2023, enacted on December 27, 2023.

The regulation categorizes employees into three groups:

Category A:

* Single with no dependents;
* Single with one dependent; or
* Married with no dependents.

Category B:

* Single with two dependents;
* Single with three dependents;
* Married with one dependent; or
* Married with two dependents.

Category C:

* Married with three dependents.

Each category is subject to a progressive PPh rate. This means that the higher the salary, the higher the tax rate.

Generally, the tax rate for single employees tends to be higher than for married employees.

The tax rate for employees without dependents also tends to be higher than for those with dependents.

The following are the new PPh 21 rates for Category A employees with a salary range up to Rp15.1 million per month:

* Monthly salary up to Rp5.4 million: 0% tax rate
* >Rp5.4 million up to Rp5.65 million: 0.25%
* >Rp5.65 million up to Rp5.95 million: 0.5%
* >Rp5.95 million up to Rp6.3 million: 0.75%
* >Rp6.3 million up to Rp6.75 million: 1%
* >Rp6.75 million up to Rp7.5 million: 1.25%
* >Rp7.5 million up to Rp8.55 million: 1.5%
* >Rp8.55 million up to Rp9.65 million: 1.75%
* >Rp9.65 million up to Rp10.05 million: 2%
* >Rp10.05 million up to Rp10.35 million: 2.25%
* >Rp10.35 million up to Rp10.7 million: 2.5%
* >Rp10.7 million up to Rp11.05 million: 3%
* >Rp11.05 million up to Rp11.6 million: 3.5%
* >Rp11.6 million up to Rp12.5 million: 4%
* >Rp12.5 million up to Rp13.75 million: 5%
* >Rp13.75 million up to Rp15.1 million: 6%

These new regulations also establish tax rates for employees with higher salaries. The highest rate is 34%, applied to employees earning over Rp1.4 billion.

The figures above are the effective monthly PPh rates for the period January to November.

For December, the tax rate is calculated using a separate formula, referring to Article 17 paragraph (1) letter a of the Income Tax Law.

A complete breakdown of the rates and calculation simulations can be found in the Explanation of PP Number 58 of 2023. The document is available at [this link](https://peraturan.bpk.go.id/Details/274247/pp-no-58-tahun-2023).

Editor : Adi Ahdiat

"Disclosure: This is an AI-generated translation of the original article. We strive for accuracy, but please note that automated translations may contain errors or slight inconsistencies."