---
title: "PPh 21 (TER) and net salary calculator"
canonical: https://panduanwarga.org/en/calculators/pph-21-net-salary/
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)"
---

# PPh 21 (TER) and net salary calculator

**How much PPh 21 income tax is withheld from my monthly salary?**

From January to November, employers withhold PPh 21 from permanent employees using the average effective rate (TER): gross monthly income times the rate for category A, B or C, which depends on your PTKP tax status. In December the full-year tax is recalculated with the Article 17 progressive rates, minus what was withheld from January to November. Official PP 58/2023 example: K/0 status with Rp10,000,000 gross a month is withheld at 2%, which is Rp200,000.

## How PPh 21 TER is calculated

Since January 2024, PPh 21 for permanent employees from January to November uses the monthly average effective rates (TER) in the annex to Government Regulation (PP) 58 of 2023. The rate applies to all gross income for the month: salary, allowances, overtime, bonuses, and employer-paid JKK, JKM and BPJS Kesehatan contributions. Employer-paid JHT and JP pension contributions are not part of gross income.

The TER category follows your PTKP status at the start of the year. Category A covers TK/0, TK/1 and K/0; category B covers TK/2, TK/3, K/1 and K/2; category C covers K/3. Each category has dozens of income bands with rates from 0% to 34%.

In the last tax period (December, or your final month of work), the employer calculates the full-year PPh 21: annual gross minus the 5% job expense deduction (biaya jabatan, at most Rp6,000,000 a year), the JHT and JP contributions you paid, zakat paid through the employer if any, and PTKP. The result is rounded down to the nearest thousand rupiah, taxed at the Article 17 rates, and reduced by the PPh 21 already withheld from January to November.

Your own BPJS contributions do not reduce the monthly gross used for TER. They only reduce net income in the December calculation.

`PPh 21 January–November = monthly gross × TER rate
Annual PKP = annual gross − job expense − employee JHT/JP − PTKP (rounded down to thousands)
Annual PPh 21 = Article 17 rates × PKP
December PPh 21 = annual PPh 21 − PPh 21 January–November`

## Worked example

Example from the elucidation of PP 58/2023 (Mr R): K/0 status, Rp10,000,000 gross every month, Rp100,000 monthly pension contribution paid by the employee.

Official PPh 21 TER worked example (elucidation of PP 58/2023)

| Item | Calculation | Result |
| --- | --- | --- |
| TER category and rate | K/0 → category A; Rp10,000,000 falls in the band up to Rp10,050,000 | 2% |
| PPh 21 January–November | 2% × Rp10,000,000 | Rp200,000 a month |
| Annual gross | 12 × Rp10,000,000 | Rp120,000,000 |
| Job expense deduction | 5% × Rp120,000,000, capped at Rp6,000,000 | Rp6,000,000 |
| Employee pension contributions | 12 × Rp100,000 | Rp1,200,000 |
| Annual net income | Rp120,000,000 − Rp6,000,000 − Rp1,200,000 | Rp112,800,000 |
| PKP | Rp112,800,000 − K/0 PTKP Rp58,500,000 | Rp54,300,000 |
| Annual PPh 21 | 5% × Rp54,300,000 | Rp2,715,000 |
| December PPh 21 | Rp2,715,000 − (11 × Rp200,000) | Rp515,000 |

## TER tables, PTKP and Article 17 rates

TER category and PTKP by tax status (PP 58/2023; Income Tax Law as amended by the HPP Law)

| Status | Meaning | TER category | Annual PTKP |
| --- | --- | --- | --- |
| TK/0 | single, 0 dependant(s) | A | Rp54,000,000 |
| TK/1 | single, 1 dependant(s) | A | Rp58,500,000 |
| TK/2 | single, 2 dependant(s) | B | Rp63,000,000 |
| TK/3 | single, 3 dependant(s) | B | Rp67,500,000 |
| K/0 | married, 0 dependant(s) | A | Rp58,500,000 |
| K/1 | married, 1 dependant(s) | B | Rp63,000,000 |
| K/2 | married, 2 dependant(s) | B | Rp67,500,000 |
| K/3 | married, 3 dependant(s) | C | Rp72,000,000 |

Article 17 progressive rates for the December recalculation (HPP Law)

| Annual taxable income (PKP) | Rate |
| --- | --- |
| Rp0 – Rp60,000,000 | 5% |
| over Rp60,000,000 – Rp250,000,000 | 15% |
| over Rp250,000,000 – Rp500,000,000 | 25% |
| over Rp500,000,000 – Rp5,000,000,000 | 30% |
| over Rp5,000,000,000 | 35% |

Monthly TER table, category A (PP 58/2023 annex, 44 bands)

| Monthly gross income | TER rate |
| --- | --- |
| Rp0 – Rp5,400,000 | 0% |
| over Rp5,400,000 – Rp5,650,000 | 0.25% |
| over Rp5,650,000 – Rp5,950,000 | 0.5% |
| over Rp5,950,000 – Rp6,300,000 | 0.75% |
| over Rp6,300,000 – Rp6,750,000 | 1% |
| over Rp6,750,000 – Rp7,500,000 | 1.25% |
| over Rp7,500,000 – Rp8,550,000 | 1.5% |
| over Rp8,550,000 – Rp9,650,000 | 1.75% |
| over Rp9,650,000 – Rp10,050,000 | 2% |
| over Rp10,050,000 – Rp10,350,000 | 2.25% |
| over Rp10,350,000 – Rp10,700,000 | 2.5% |
| over Rp10,700,000 – Rp11,050,000 | 3% |
| over Rp11,050,000 – Rp11,600,000 | 3.5% |
| over Rp11,600,000 – Rp12,500,000 | 4% |
| over Rp12,500,000 – Rp13,750,000 | 5% |
| over Rp13,750,000 – Rp15,100,000 | 6% |
| over Rp15,100,000 – Rp16,950,000 | 7% |
| over Rp16,950,000 – Rp19,750,000 | 8% |
| over Rp19,750,000 – Rp24,150,000 | 9% |
| over Rp24,150,000 – Rp26,450,000 | 10% |
| over Rp26,450,000 – Rp28,000,000 | 11% |
| over Rp28,000,000 – Rp30,050,000 | 12% |
| over Rp30,050,000 – Rp32,400,000 | 13% |
| over Rp32,400,000 – Rp35,400,000 | 14% |
| over Rp35,400,000 – Rp39,100,000 | 15% |
| over Rp39,100,000 – Rp43,850,000 | 16% |
| over Rp43,850,000 – Rp47,800,000 | 17% |
| over Rp47,800,000 – Rp51,400,000 | 18% |
| over Rp51,400,000 – Rp56,300,000 | 19% |
| over Rp56,300,000 – Rp62,200,000 | 20% |
| over Rp62,200,000 – Rp68,600,000 | 21% |
| over Rp68,600,000 – Rp77,500,000 | 22% |
| over Rp77,500,000 – Rp89,000,000 | 23% |
| over Rp89,000,000 – Rp103,000,000 | 24% |
| over Rp103,000,000 – Rp125,000,000 | 25% |
| over Rp125,000,000 – Rp157,000,000 | 26% |
| over Rp157,000,000 – Rp206,000,000 | 27% |
| over Rp206,000,000 – Rp337,000,000 | 28% |
| over Rp337,000,000 – Rp454,000,000 | 29% |
| over Rp454,000,000 – Rp550,000,000 | 30% |
| over Rp550,000,000 – Rp695,000,000 | 31% |
| over Rp695,000,000 – Rp910,000,000 | 32% |
| over Rp910,000,000 – Rp1,400,000,000 | 33% |
| over Rp1,400,000,000 | 34% |

Monthly TER table, category B (PP 58/2023 annex, 40 bands)

| Monthly gross income | TER rate |
| --- | --- |
| Rp0 – Rp6,200,000 | 0% |
| over Rp6,200,000 – Rp6,500,000 | 0.25% |
| over Rp6,500,000 – Rp6,850,000 | 0.5% |
| over Rp6,850,000 – Rp7,300,000 | 0.75% |
| over Rp7,300,000 – Rp9,200,000 | 1% |
| over Rp9,200,000 – Rp10,750,000 | 1.5% |
| over Rp10,750,000 – Rp11,250,000 | 2% |
| over Rp11,250,000 – Rp11,600,000 | 2.5% |
| over Rp11,600,000 – Rp12,600,000 | 3% |
| over Rp12,600,000 – Rp13,600,000 | 4% |
| over Rp13,600,000 – Rp14,950,000 | 5% |
| over Rp14,950,000 – Rp16,400,000 | 6% |
| over Rp16,400,000 – Rp18,450,000 | 7% |
| over Rp18,450,000 – Rp21,850,000 | 8% |
| over Rp21,850,000 – Rp26,000,000 | 9% |
| over Rp26,000,000 – Rp27,700,000 | 10% |
| over Rp27,700,000 – Rp29,350,000 | 11% |
| over Rp29,350,000 – Rp31,450,000 | 12% |
| over Rp31,450,000 – Rp33,950,000 | 13% |
| over Rp33,950,000 – Rp37,100,000 | 14% |
| over Rp37,100,000 – Rp41,100,000 | 15% |
| over Rp41,100,000 – Rp45,800,000 | 16% |
| over Rp45,800,000 – Rp49,500,000 | 17% |
| over Rp49,500,000 – Rp53,800,000 | 18% |
| over Rp53,800,000 – Rp58,500,000 | 19% |
| over Rp58,500,000 – Rp64,000,000 | 20% |
| over Rp64,000,000 – Rp71,000,000 | 21% |
| over Rp71,000,000 – Rp80,000,000 | 22% |
| over Rp80,000,000 – Rp93,000,000 | 23% |
| over Rp93,000,000 – Rp109,000,000 | 24% |
| over Rp109,000,000 – Rp129,000,000 | 25% |
| over Rp129,000,000 – Rp163,000,000 | 26% |
| over Rp163,000,000 – Rp211,000,000 | 27% |
| over Rp211,000,000 – Rp374,000,000 | 28% |
| over Rp374,000,000 – Rp459,000,000 | 29% |
| over Rp459,000,000 – Rp555,000,000 | 30% |
| over Rp555,000,000 – Rp704,000,000 | 31% |
| over Rp704,000,000 – Rp957,000,000 | 32% |
| over Rp957,000,000 – Rp1,405,000,000 | 33% |
| over Rp1,405,000,000 | 34% |

Monthly TER table, category C (PP 58/2023 annex, 41 bands)

| Monthly gross income | TER rate |
| --- | --- |
| Rp0 – Rp6,600,000 | 0% |
| over Rp6,600,000 – Rp6,950,000 | 0.25% |
| over Rp6,950,000 – Rp7,350,000 | 0.5% |
| over Rp7,350,000 – Rp7,800,000 | 0.75% |
| over Rp7,800,000 – Rp8,850,000 | 1% |
| over Rp8,850,000 – Rp9,800,000 | 1.25% |
| over Rp9,800,000 – Rp10,950,000 | 1.5% |
| over Rp10,950,000 – Rp11,200,000 | 1.75% |
| over Rp11,200,000 – Rp12,050,000 | 2% |
| over Rp12,050,000 – Rp12,950,000 | 3% |
| over Rp12,950,000 – Rp14,150,000 | 4% |
| over Rp14,150,000 – Rp15,550,000 | 5% |
| over Rp15,550,000 – Rp17,050,000 | 6% |
| over Rp17,050,000 – Rp19,500,000 | 7% |
| over Rp19,500,000 – Rp22,700,000 | 8% |
| over Rp22,700,000 – Rp26,600,000 | 9% |
| over Rp26,600,000 – Rp28,100,000 | 10% |
| over Rp28,100,000 – Rp30,100,000 | 11% |
| over Rp30,100,000 – Rp32,600,000 | 12% |
| over Rp32,600,000 – Rp35,400,000 | 13% |
| over Rp35,400,000 – Rp38,900,000 | 14% |
| over Rp38,900,000 – Rp43,000,000 | 15% |
| over Rp43,000,000 – Rp47,400,000 | 16% |
| over Rp47,400,000 – Rp51,200,000 | 17% |
| over Rp51,200,000 – Rp55,800,000 | 18% |
| over Rp55,800,000 – Rp60,400,000 | 19% |
| over Rp60,400,000 – Rp66,700,000 | 20% |
| over Rp66,700,000 – Rp74,500,000 | 21% |
| over Rp74,500,000 – Rp83,200,000 | 22% |
| over Rp83,200,000 – Rp95,600,000 | 23% |
| over Rp95,600,000 – Rp110,000,000 | 24% |
| over Rp110,000,000 – Rp134,000,000 | 25% |
| over Rp134,000,000 – Rp169,000,000 | 26% |
| over Rp169,000,000 – Rp221,000,000 | 27% |
| over Rp221,000,000 – Rp390,000,000 | 28% |
| over Rp390,000,000 – Rp463,000,000 | 29% |
| over Rp463,000,000 – Rp561,000,000 | 30% |
| over Rp561,000,000 – Rp709,000,000 | 31% |
| over Rp709,000,000 – Rp965,000,000 | 32% |
| over Rp965,000,000 – Rp1,419,000,000 | 33% |
| over Rp1,419,000,000 | 34% |

## Calculator limits

- The calculator assumes a permanent employee working the full year on the same monthly salary. Bonuses, THR and overtime are taxed at the TER rate in the month paid, so withholding that month is higher.
- Employees who start or leave mid-year use a job expense deduction of at most Rp500,000 per month worked; their December result can differ.
- It does not cover non-permanent or daily-paid workers, severance, benefits in kind, or government-borne PPh 21 incentives (for example PMK 105/2025 for footwear, textile, furniture, leather and tourism employers, for gross pay up to Rp10,000,000).
- The final figures are on your employer's withholding slip (bukti potong). If they differ a lot, ask payroll for the breakdown.

## Frequently asked questions

### Why does PPh 21 on my payslip jump in some months?

Because the TER rate applies to all gross income that month. A bonus, THR or overtime raises gross income and can move you into a higher band. The difference is settled in the December calculation.

### Why is December PPh 21 much larger, or negative?

December PPh 21 is the full-year tax at Article 17 rates minus January–November withholding. If the monthly TER withholding was lower than the real annual tax, December covers the gap. If it was higher, the result is negative and the employer refunds the excess.

### My PTKP status changed mid-year. Which one applies?

PMK 168/2023 fixes PTKP status by your circumstances at the start of the calendar year. A mid-year change, such as marrying or having a child, applies from the next tax year.

### Does a married female employee use K status?

Not automatically. A married female employee gets PTKP for herself only (like TK/0, category A), unless she provides a statement from local government, at least at kecamatan level, that her husband has no income.

### Do BPJS contributions reduce monthly PPh 21?

Not the monthly TER withholding. Your JHT and JP contributions only reduce net income in the December calculation. Employer-paid JKK, JKM and BPJS Kesehatan contributions actually add to gross income.

### What salary has no PPh 21 withheld?

For monthly withholding, gross income up to Rp5,400,000 (category A), Rp6,200,000 (category B) or Rp6,600,000 (category C) has a 0% TER rate. Annual tax still depends on PTKP; for TK/0 it is Rp54,000,000 a year.

## Related guides

- [Register for an Indonesian tax ID and file an annual return in Coretax](https://panduanwarga.org/en/guides/coretax-tax-id-and-annual-return/)
- [Indonesian social insurance explained](https://panduanwarga.org/en/guides/indonesian-social-insurance/)
- [Claim Indonesian JKP job-loss benefits after dismissal](https://panduanwarga.org/en/guides/claim-jkp-after-job-loss/)

## Sources and review

1. [PP 58 Tahun 2023 (JDIH BPK)](https://peraturan.bpk.go.id/Details/274247/pp-no-58-tahun-2023) (accessed 2026-09-25)
2. [PP 58 Tahun 2023 PDF](https://peraturan.bpk.go.id/Download/332609/PP%20Nomor%2058%20Tahun%202023.pdf) (accessed 2026-09-25)
3. [PMK 168 Tahun 2023 (JDIH BPK)](https://peraturan.bpk.go.id/Details/286951/pmk-no-168-tahun-2023) (accessed 2026-09-25)
4. [UU 7 Tahun 2021 (HPP) (JDIH BPK)](https://peraturan.bpk.go.id/Details/185162/uu-no-7-tahun-2021) (accessed 2026-09-25)
5. [PMK 105 Tahun 2025 (JDIH BPK)](https://peraturan.bpk.go.id/Details/341778/pmk-no-105-tahun-2025) (accessed 2026-09-25)
6. [PMK 6 Tahun 2026 (JDIH BPK)](https://peraturan.bpk.go.id/Details/345004/pmk-no-6-tahun-2026) (accessed 2026-09-25)
7. [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)
8. [BPJS Ketenagakerjaan - Informasi Kepesertaan Penerima Upah](https://www.bpjsketenagakerjaan.go.id/penerima-upah.html) (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)

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Source: Panduan Warga, https://panduanwarga.org/en/calculators/pph-21-net-salary/ (reviewed 2026-09-25). Estimates only; the employer, BPJS, customs, Samsat or the tax office sets the final amount.