---
title: "BPJS health and employment contributions calculator"
canonical: https://panduanwarga.org/en/calculators/bpjs-contributions-employees/
language: en
reviewed: 2026-09-25
reviewed-by: "Kaiser Khan (https://panduanwarga.org/en/about/kaiser-khan/)"
publisher: "Panduan Warga (independent; not a government website)"
---

# BPJS health and employment contributions calculator

**How much BPJS is deducted from an employee's salary in Indonesia?**

Employees pay 1% for BPJS Kesehatan (on wages up to Rp12,000,000), 2% for the old-age savings programme (JHT), and 1% for the pension programme (JP, on wages up to Rp11,086,300 since March 2026). Employers pay 4% for BPJS Kesehatan, 3.7% JHT, 2% JP, JKK of 0.24–1.74% by risk, and JKM of 0.3%. On a Rp6,000,000 wage, the employee's deduction is Rp240,000 a month.

## How employee BPJS contributions are calculated

BPJS Kesehatan for employees of private employers is 5% of wage: 4% paid by the employer and 1% deducted from pay (Presidential Regulation 82/2018 as amended by 64/2020). The wage used is capped at Rp12,000,000 and floored at the local minimum wage (Presidential Regulation 59/2024), except for micro and small businesses. One contribution covers the worker, spouse and up to three children; each extra family member costs 1% of wage.

BPJS Ketenagakerjaan has several programmes. JHT is 5.7% (3.7% employer, 2% worker) with no wage cap. The pension programme (JP) is 3% (2% employer, 1% worker) with a wage cap of Rp11,086,300 since March 2026. Accident cover (JKK, 0.24% to 1.74% by risk) and death benefit (JKM, 0.3%) are paid entirely by the employer.

Job-loss insurance (JKP) adds nothing to deductions or employer costs. Under Government Regulation 6/2025 it is 0.36% of wage (capped at Rp5,000,000): 0.22% paid by central government and 0.14% taken from the JKK contribution the employer already pays.

Employers pay BPJS Kesehatan contributions by the 10th of each month and BPJS Ketenagakerjaan contributions by the 15th of the following month.

`W = basic wage + fixed allowances
Employee deduction = 1% × min(W, Rp12,000,000) + 2% × W + 1% × min(W, Rp11,086,300) + 1% × min(W, Rp12,000,000) × extra family members
Employer contribution = 4% × min(W, Rp12,000,000) + 3.7% × W + 2% × min(W, Rp11,086,300) + JKK rate × W + 0.3% × W`

## Worked example

Basic wage and fixed allowances of Rp15,000,000, very-low JKK risk (0.24%), no extra family members.

Example BPJS contributions on a Rp15,000,000 wage

| Programme | Paid by employee | Paid by employer |
| --- | --- | --- |
| BPJS Kesehatan | Rp120,000 | Rp480,000 |
| Old-age savings (JHT) | Rp300,000 | Rp555,000 |
| Pension (JP) | Rp110,863 | Rp221,726 |
| JKK, very low risk | — | Rp36,000 |
| Death benefit (JKM) | — | Rp45,000 |
| Total | Rp530,863 | Rp1,337,726 |

## 2026 BPJS contribution rates

Contribution rates for wage earners (Presidential Reg. 64/2020, Gov. Regs 46/2015, 45/2015, 6/2025)

| Program | Employer | Worker | Wage cap |
| --- | --- | --- | --- |
| BPJS Kesehatan | 4% | 1% | Rp12,000,000 |
| JHT | 3.7% | 2% | None |
| JP | 2% | 1% | Rp11,086,300 (from March 2026) |
| JKK | 0.24%–1.74% | — | None |
| JKM | 0.3% | — | None |
| JKP | — (0.22% government + 0.14% from JKK) | — | Rp5,000,000 |

JKK rates by workplace risk

| Risk level | Rate of wage |
| --- | --- |
| Very low | 0.24% |
| Low | 0.54% |
| Medium | 0.89% |
| High | 1.27% |
| Very high | 1.74% |

Self-paying (PBPU) BPJS Kesehatan contributions per person per month

| Class | Contribution |
| --- | --- |
| Class I | Rp150,000 |
| Class II | Rp100,000 |
| Class III | Rp42,000 (Rp35,000 paid by member, Rp7,000 by government) |

## Calculator limits

- The calculator does not apply the minimum-wage floor for BPJS Kesehatan; if your wage is below the local minimum, contributions are based on the minimum.
- The Rp11,086,300 pension wage cap comes from a February 2026 BPJS Ketenagakerjaan letter and matches the official 2026 pension benefit limits; the contributions page on the BPJS Ketenagakerjaan website still shows the 2025 cap (Rp10,547,400).
- Extra family member contributions are calculated on the wage capped at Rp12,000,000; the regulation only says 1% of wage, and applying the cap is a common assumption.
- Not for civil servants, the armed forces or police, self-paying (PBPU) members, or non-wage participants in BPJS Ketenagakerjaan.

## Frequently asked questions

### Is anything deducted from pay for JKP?

No. The 0.36% JKP contribution is paid by central government (0.22%) and taken from the JKK contribution the employer already pays (0.14%). There is no extra deduction for workers and no extra cost for employers.

### How much is self-paid (mandiri) BPJS Kesehatan in 2026?

Under Presidential Regulation 64/2020, still in force: Class I Rp150,000, Class II Rp100,000 and Class III Rp42,000 per person per month, of which Class III members pay Rp35,000 and the government Rp7,000. The Health Ministry said JKN contributions would not rise in 2026, and no regulation has yet set a single KRIS contribution.

### Are BPJS contributions based on basic salary only?

No. They are based on basic wage plus fixed allowances. Attendance-based allowances, such as daily meal money, are excluded.

### When must BPJS contributions be paid each month?

Employers pay BPJS Kesehatan by the 10th of each month and BPJS Ketenagakerjaan by the 15th of the following month; late pension contributions incur a 2% monthly fine.

### Why doesn't my pension deduction rise when my salary does?

Because JP has a wage cap. Since March 2026 it is Rp11,086,300, so the worker's 1% deduction is at most Rp110,863 a month. The cap is adjusted every year in line with economic growth.

## Related guides

- [Indonesian social insurance explained](https://panduanwarga.org/en/guides/indonesian-social-insurance/)
- [Mobile JKN: check BPJS membership and book a queue](https://panduanwarga.org/en/guides/mobile-jkn-bpjs/)
- [Check your JHT balance in JMO and choose a claim route](https://panduanwarga.org/en/guides/jht-balance-and-claims/)
- [Claim Indonesian JKP job-loss benefits after dismissal](https://panduanwarga.org/en/guides/claim-jkp-after-job-loss/)

## Sources and review

1. [Perpres 64/2020 (Perubahan Kedua Perpres 82/2018) - JDIH BPK](https://peraturan.bpk.go.id/Details/136650/perpres-no-64-tahun-2020) (accessed 2026-09-25)
2. [Perpres 64/2020 PDF](https://peraturan.bpk.go.id/Download/127554/Perpres%20Nomor%2064%20Tahun%202020.pdf) (accessed 2026-09-25)
3. [Perpres 59/2024 (Perubahan Ketiga Perpres 82/2018; KRIS) - JDIH BPK](https://peraturan.bpk.go.id/Details/285181/perpres-no-59-tahun-2024) (accessed 2026-09-25)
4. [Perpres 82/2018 Jaminan Kesehatan - JDIH BPK](https://peraturan.bpk.go.id/Details/94711/perpres-no-82-tahun-2018) (accessed 2026-09-25)
5. [Perpres 75/2019 - JDIH BPK](https://peraturan.bpk.go.id/Details/122788/perpres-no-75-tahun-2019) (accessed 2026-09-25)
6. [Kemenkes BKPK, Analisa Isu Publik Kesehatan 2-6 Maret 2026 (supporting, kemkes.go.id)](https://www.badankebijakan.kemkes.go.id/analisa-isu-publik-kesehatan-utama-periode-2-6-maret-2026/) (accessed 2026-09-25)
7. [BPJS Ketenagakerjaan - Informasi Kepesertaan Penerima Upah](https://www.bpjsketenagakerjaan.go.id/penerima-upah.html) (accessed 2026-09-25)
8. [BPJS Ketenagakerjaan artikel: Berapa Besaran Iuran JHT, JKK, JKM, JP dan JKP? (17 Des 2025)](https://www.bpjsketenagakerjaan.go.id/artikel/18913/artikel-berapa-besaran-iuran-jht,-jkk,-jkm,-jp-dan-jkp) (accessed 2026-09-25)
9. [Surat BPJS Ketenagakerjaan No. B/1226/022026 (25 Feb 2026) Ketentuan Batas Upah dan Manfaat JP 2026 (copy hosted by a third party)](https://494075.fs1.hubspotusercontent-na1.net/hubfs/494075/compliance-portal/notification-number-b1226022026.pdf) (accessed 2026-09-25)
10. [PP 6/2025 (perubahan PP 37/2021 JKP) - hosted on bpjsketenagakerjaan.go.id](https://www.bpjsketenagakerjaan.go.id/assets/uploads/peraturan/PP_Nomor_6_Tahun_2025.pdf) (accessed 2026-09-25)
11. [PP 46/2015 JHT - JDIH BPK](https://peraturan.bpk.go.id/Details/5614/pp-no-46-tahun-2015) (accessed 2026-09-25)
12. [PP 45/2015 JP - JDIH BPK](https://peraturan.bpk.go.id/Details/5613/pp-no-45-tahun-2015) (accessed 2026-09-25)
13. [PP 36/2025 (perubahan PP 7/2025 diskon JKK padat karya) - JDIH BPK](https://peraturan.bpk.go.id/Details/327872/pp-no-36-tahun-2025) (accessed 2026-09-25)

---

Source: Panduan Warga, https://panduanwarga.org/en/calculators/bpjs-contributions-employees/ (reviewed 2026-09-25). Estimates only; the employer, BPJS, customs, Samsat or the tax office sets the final amount.