Free tool
PPh 21 TER calculator
Calculate an employee's monthly PPh 21 with the TER rates from PP 58/2023, plus employee BPJS and take-home pay. These are the same rules the Stavis payroll engine uses.
Result
- Salary and allowances
- 9.000.000
- Company BPJS that is taxable
- 408.600
- Taxable gross
- 9.408.600
- TER category
- B
- TER rate
- 1.5%
- PPh 21 this month
- Rp 141.129
- BPJS Kesehatan (1%)
- 90.000
- JHT (2%)
- 180.000
- JP (1%)
- 90.000
- Employee BPJS
- 360.000
- Take-home pay
- Rp 8.498.871
How the TER method works
1. Find the category
PTKP status decides the TER category: A for TK/0, TK/1 and K/0; B for TK/2, TK/3, K/1 and K/2; C for K/3.
2. Add taxable company BPJS
BPJS Kesehatan (4%), JKK and JKM paid by the company are part of the taxable gross. Company JHT and JP are not.
3. Apply the rate
The monthly taxable gross falls into one bracket of the TER table. That bracket's rate times the gross is the month's PPh 21.
4. True-up in December
In the final period of the year, PPh 21 is recalculated with Article 17 rates and the difference is settled.
Assumptions: JKK at risk class I (0.24%), JKM 0.3%, BPJS Kesehatan cap Rp12,000,000, JP cap Rp11,086,300 (from March 2026). Monthly periods only; the December true-up, PPh 26 and daily-worker TER are handled in Stavis.
Calculate this for every employee, every month
Stavis runs this calculation for your whole payroll, explains every figure, and produces the Coretax files.
