--- title: "THR religious holiday allowance calculator" canonical: https://panduanwarga.org/en/calculators/thr/ 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)" --- # THR religious holiday allowance calculator **How much THR am I entitled to?** Workers with 12 months' service or more are entitled to THR of one month's wage. Those with 1 to under 12 months get a pro-rata amount: months of service divided by 12, times one month's wage. THR must be paid in full at least 7 days before the religious holiday and cannot be paid in instalments; late employers are fined 5% of the THR due. ## How THR is calculated Minister of Manpower Regulation (Permenaker) 6/2016 requires employers to pay religious holiday allowance (THR) to workers with at least one month's continuous service, on permanent (PKWTT) or fixed-term (PKWT) contracts. Ministerial circular M/3/HK.04.00/III/2026 restated these rules for 2026. With 12 months' service or more, THR is one month's wage. With 1 to under 12 months it is months of service divided by 12, times one month's wage. The monthly wage is the clean wage without allowances, or basic wage including fixed allowances. For daily casual workers the monthly wage is the average of the last 12 months, or the average over the months worked if fewer than 12. For piece-rate workers it is the average of the last 12 months. THR is paid once a year for the worker's own religious holiday, at least 7 days before it, in rupiah, and not in instalments. Permanent workers dismissed within 30 days before the holiday are still entitled; fixed-term contracts that end before the holiday are not. `12 months or more: THR = 1 × monthly wage 1 to under 12 months: THR = months of service ÷ 12 × monthly wage Under 1 month: no THR` ## Worked example Basic wage Rp5,000,000 and fixed allowance Rp1,000,000 (an attendance-based daily meal allowance is not counted). THR examples on a Rp6,000,000 monthly wage | Service | Calculation | THR | | --- | --- | --- | | 3 months | 3 ÷ 12 × Rp6,000,000 | Rp1,500,000 | | 8 months | 8 ÷ 12 × Rp6,000,000 | Rp4,000,000 | | 12 months or more | 1 × Rp6,000,000 | Rp6,000,000 | ## Calculator limits - More favourable terms in an employment contract, company regulation or collective agreement still apply. - The regulation does not say how to count part months; the calculator uses the whole months you enter. - THR for civil servants, the armed forces and police is set separately and not calculated here. - THR is subject to PPh 21 in the month it is received; see the PPh 21 calculator. ## Frequently asked questions ### Do fixed-term (PKWT) workers get THR? Yes. Permenaker 6/2016 gives THR to both permanent (PKWTT) and fixed-term (PKWT) workers with at least one month's continuous service. A fixed-term contract that ends before the holiday is not entitled. ### I have worked 3 months. How much THR do I get? 3 ÷ 12 × monthly wage. On a Rp6,000,000 wage, THR is Rp1,500,000. ### What is the latest date THR must be paid? At least 7 days before the religious holiday (H-7). The 2026 circular says THR must be paid in full and not in instalments. ### What is the penalty for paying THR late? The employer is fined 5% of the total THR due, and the fine does not remove the obligation to pay. ### Is THR taxed? Yes. THR is irregular income added to gross pay in the month it is paid and withheld under PPh 21 at that month's TER rate. ## Related guides - [THR religious holiday allowance: eligibility, calculation, the H-7 deadline and complaints](https://panduanwarga.org/en/guides/thr-religious-holiday-allowance/) - [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. [SE Menaker No. M/3/HK.04.00/III/2026 - JDIH Kemnaker](https://jdih.kemnaker.go.id/peraturan/detail/2983/surat-edaran-menteri-nomor-3-tahun-2026) (accessed 2026-09-25) 2. [SE Menaker 3/2026 PDF](https://jdih.kemnaker.go.id/asset/data_puu/2026senaker003.pdf) (accessed 2026-09-25) 3. [Permenaker 6/2016 - JDIH Kemnaker](https://jdih.kemnaker.go.id/peraturan/detail/1207/peraturan-menteri-ketenagakerjaan-nomor-6-tahun-2016) (accessed 2026-09-25) 4. [Permenaker 6/2016 - JDIH BPK](https://peraturan.bpk.go.id/Details/146101/permenaker-no-6-tahun-2016) (accessed 2026-09-25) --- Source: Panduan Warga, https://panduanwarga.org/en/calculators/thr/ (reviewed 2026-09-25). Estimates only; the employer, BPJS, customs, Samsat or the tax office sets the final amount.