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Indonesia Contribution Rates for 2025
June 11th, 2025
Here's an updated overview of health and employment insurance contributions for Indonesia Employers in 2025, noting changes since 2023:
Attention: Indonesia Employers
Indonesia's social security system is mandatory and comprises two main programs: BPJS Kesehatan (Health Insurance) and BPJS Ketenagakerjaan (Employment Social Security, formerly Jamsostek or BPJS - Human Resource).
BPJS Kesehatan (Health Insurance) Contributions for 2025:
- Employer Contribution Rate: 4% of monthly salary up to max IDR 480,000
- Employee Contribution Rate: 1% of monthly salary up to max IDR 120,000
- Maximum Wage Base for Calculation: *IDR 12,000,000 per month. If an employee's salary exceeds this amount, the contribution is still calculated based on IDR 12,000,000.
- Minimum Wage Base for Calculation: Follows the regional minimum wage (UMR/UMP).
- Coverage for Dependents: BPJS Kesehatan covers the employee, a spouse, and up to three children (under 21 or under 25 if in education). An additional 1% of salary per extra dependent is charged to the employee for more than five family members.
BPJS Ketenagakerjaan (Employment Social Security) Contributions for 2025:
This program covers various benefits:
- Jaminan Pensiun (Pension Fund):
- Effective March 1, 2025:
- Employer Contribution: 2% of monthly salary.
- Employee Contribution: 1% of monthly salary.
- Maximum Wage Limit: *IDR 10,547,400 per month. This is an increase from the previous maximum.
- Changes since 2023: The maximum wage limit for pension contributions has been adjusted annually based on GDP growth. For 2025, it increased from *IDR 10,042,300 to *IDR 10,547,400.
- Jaminan Kecelakaan Kerja (Work Accident Contribution):
- Employer Contribution: 0.24% to 1.74% of wages, fully paid by employers, depending on the level of risk and protection (e.g., 0.24% for very low-risk, 0.54% for retail/hospitality, 1.74% for hazardous industries).
- Jaminan Kematian (Death Compensation):
- Employer Contribution: 0.3% of monthly salary, fully paid by employers.
- Jaminan Hari Tua (Old Age Security):
- Employer Contribution: 3.7% of monthly salary.
- Employee Contribution: 2% of monthly salary.
- Retirement Age: The retirement age in Indonesia has increased to 59 years starting January 1, 2025, based on Government Regulation (PP) No. 45/2015. The retirement age is planned to continue increasing by one year every three years until it reaches 65 years by 2043.
Summary of Key Changes since 2023:
- BPJS Kesehatan: The employer/employee contribution split changed in 2022 to 4%/1%. The maximum wage cap remains IDR 12,000,000.
- Pension Fund (BPJS Ketenagakerjaan - JP): The maximum wage limit for calculation increased to IDR 10,547,400 per month effective March 1, 2025.
- Retirement Age: The retirement age has officially increased to 59 years in 2025.
It's crucial for employers to ensure their payroll systems and contribution calculations are updated to reflect these 2025 regulations.
*IDR-The Indonesian Rupiah
Sincerely,
Mercy Mildener
Public Relations and Marketing Consultant
