Business & work
THR religious holiday allowance: eligibility, calculation, the H-7 deadline and complaints
Indonesia’s THR holiday allowance: who qualifies, the pro-rata formula, which wage counts, the H-7 deadline, no instalments, the 5% fine and how to report.
English edition. Official forms and source documents may be in Indonesian.
QUICK ANSWER
Who is entitled to THR, how much is it, and when must it be paid?
Employers must pay the religious holiday allowance (THR) to fixed-term (PKWT) and permanent (PKWTT) workers with at least one month of continuous service. Twelve months or more of service earns one month’s wage; shorter service earns months of service/12 × one month’s wage. THR must be paid in full, in rupiah and without instalments, no later than 7 days before the worker’s religious holiday. Late payment carries a 5% fine, which does not cancel the duty to pay THR.
See 11 official references ↓Open Kemnaker’s Posko THR ↗poskothr.kemnaker.go.id
Guide contents
What you need to calculate and claim THR
- Employment contract, appointment letter or other proof of your start date to work out length of service.
- Latest payslip; for casual day workers or piece-rate pay, wage records for up to the last 12 months.
- Company regulations, collective agreement (PKB) or evidence of an established higher THR practice, if any.
- The date of your religious holiday and any THR payslip or transfer record received.
- Company name and address and a short timeline if you need to file a report.
How to calculate and claim THR
Confirm you are covered
THR is compulsory for workers with at least 1 month of continuous service, whether on a fixed-term (PKWT, contract) or permanent (PKWTT) agreement. It follows the worker’s own religious holiday: Idulfitri, Christmas, Nyepi, Vesak or Chinese New Year, unless the employment contract, company regulations or PKB set otherwise.
Identify one month’s wage
Ministerial Regulation 6/2016 uses either the wage without allowances (clean wage) or the basic wage plus fixed allowances. Casual day workers and piece-rate workers use an average wage as shown in the table below.
Calculate the amount
Twelve months or more of service earns 1 month’s wage. From 1 month to under 12 months, use months of service/12 × 1 month’s wage. Example: a Rp4,800,000 wage and 6 months of service gives 6/12 × Rp4,800,000 = Rp2,400,000.
Compare with company rules
If the employment contract, company regulations, PKB or an established practice sets a higher THR than the minimum formula, the higher amount must be paid.
Check payment before H-7
THR is paid in rupiah no later than 7 days before the holiday. The Minister’s 2026 circular confirms THR must be paid in full and cannot be paid in instalments. Keep the payslip or transfer record.
Raise shortfalls in writing
If THR is unpaid, short or split into instalments, ask HR or raise it through your union in writing. Keep the messages, letters and replies you receive.
Report through Kemnaker channels
Use Kemnaker’s Posko THR when it is open, Lapor Menaker, or your local manpower office. Include the company’s details, length of service, contract type, wage and evidence of payment or non-payment.
How much THR you should receive
Workers pay nothing to receive THR, and complaints through official Kemnaker channels do not require a paid intermediary. The minimum is one month’s wage for 12 months or more of service, or a pro-rata amount for 1 to under 12 months. Employers may pay more under the employment contract, company regulations, PKB or established practice.
| Worker’s situation | One month’s wage used | THR amount |
|---|---|---|
| Under 1 month of service | — | Not covered by the THR obligation in Ministerial Regulation 6/2016 |
| 1 to under 12 months of service | Wage without allowances, or basic wage plus fixed allowances | Months of service/12 × 1 month’s wage |
| 12 months of service or more | Wage without allowances, or basic wage plus fixed allowances | 1 month’s wage |
| Casual day worker, 12 months or more | Average wage over the last 12 months before the holiday | 1 month’s wage |
| Casual day worker, under 12 months | Average monthly wage during the period worked | Months of service/12 × 1 month’s wage |
| Piece-rate pay | Average wage over the last 12 months before the holiday | Follows the service formula above |
| Contract, company regulations, PKB or practice set a higher amount | As set by the company | The higher amount |
Late payment carries a fine of 5% of the total THR due, counted from the deadline. The fine is managed for workers’ welfare under company regulations or the PKB and does not replace THR. The site’s THR calculator can be used for a simulation; the wage components still follow your employment contract.
Who is entitled and special cases
THR is non-wage income that employers must pay to workers or their families ahead of a religious holiday. It applies to workers with at least one month of continuous service, on PKWT or PKWTT agreements. It is paid once a year according to each worker’s religious holiday, unless the employment contract, company regulations or PKB provide otherwise.
A PKWTT worker dismissed within the 30 days before the holiday remains entitled to that year’s THR. This does not apply to a PKWT that ends before the holiday. A worker transferred to another company with continuous service is entitled to THR from the new company if the previous one has not paid it. Ministerial Regulation 6/2016 does not specifically address resignation; ask the manpower office or Posko THR about such cases.
The H-7 deadline, no instalments and sanctions
Government Regulation 36/2021 and Ministerial Regulation 6/2016 require THR in rupiah no later than 7 days before the religious holiday. Circular M/3/HK.04.00/III/2026 encourages earlier payment and confirms THR must be paid in full, without instalments.
For Christmas on 25 December 2026, the deadline is 18 December 2026. The 2027 national-holiday decree lists Chinese New Year on 6 February, Nyepi on 8 March, Idulfitri 1448 H on 10–11 March and Vesak on 20 May 2027, giving deadlines of 30 January, 1 March, 3 March and 13 May 2027. The Idulfitri date remains subject to the Minister of Religious Affairs’ decision.
Late employers are fined 5% of the total THR due from the deadline, and the fine does not remove the duty to pay. Employers who do not pay face staged administrative sanctions under Government Regulation 36/2021: a written warning, restrictions on business activity, temporary suspension of some or all production equipment, and suspension of business activity.
How to report unpaid THR
For the 2026 THR season, Kemnaker opened a THR and BHR post. Consultation opened on 2 March 2026 and complaints from H-7, online through poskothr.kemnaker.go.id and WhatsApp, and in person at Kemnaker’s one-stop service in Jakarta. The 2026 circular also asked provinces and districts/cities to set up posts linked to that site.
The Posko THR site now states that 2026 THR consultation and complaints closed on 27 March 2026. Reports after that date are directed to Lapor Menaker, under violations of labour standards, or to the local manpower office. Before the next holiday, check Kemnaker’s official site to see whether the post reopens.
Prepare the company’s name and address, your length of service, contract type, wage and payment evidence. Labour inspectors follow up complaints. Do not send personal documents to unofficial social-media accounts.
Ride-hailing drivers, online couriers and civil servants
The holiday bonus (BHR) for online drivers and couriers is set out in a separate circular addressed as an appeal to app companies, apart from the THR circular for employees. For 2026, Circular M/4/HK.04.00/III/2026 called for a cash BHR for drivers and couriers officially registered in the last 12 months, of at least 25% of average net income over the last 12 months, calculated transparently and paid no later than 7 days before Idulfitri 1447 H.
THR for civil servants (ASN), military and police personnel, state officials and pensioners in 2026 is governed by Government Regulation 9/2026, where the holiday means Idulfitri. For those funded by the national budget, it comprises basic salary, family, food, position or general allowances and performance allowance, based on February 2026 pay. It is paid no earlier than 10 working days before Idulfitri and may be paid afterwards if not yet possible. Regional civil servants receive additional income of up to one month subject to regional fiscal capacity. The regulation applies to 2026 only.
Things to check carefully
- Accepting THR in instalments or goods; it must be paid in full, in rupiah.
- Adding overtime or variable allowances to the formula without checking wage components; the regulation uses the clean wage or basic wage plus fixed allowances.
- Assuming the 5% fine is paid to the worker in cash; it is managed for workers’ welfare and THR must still be paid.
- Waiting for the seasonal post to reopen; outside the THR season, report through Lapor Menaker or the manpower office.
- Treating ride-hailing BHR as employee THR; the legal basis and nature differ.
Frequently asked questions
What is the latest date THR can be paid?
No later than 7 days before the worker’s religious holiday. For Christmas on 25 December 2026, that is 18 December 2026. The 2027 holiday decree lists Idulfitri 1448 H on 10–11 March 2027, so the deadline is 3 March 2027; the exact Idulfitri date is set by the Minister of Religious Affairs.
How is THR calculated with under a year of service?
With at least 1 month but under 12 months of service, THR = months of service/12 × 1 month’s wage. Example: 4 months of service on a Rp3,600,000 wage gives 4/12 × Rp3,600,000 = Rp1,200,000.
Do contract workers receive THR?
Yes. PKWT (contract) and PKWTT (permanent) workers are both entitled after at least 1 month of continuous service. A contract that has run 6 months at the holiday earns 6/12 × 1 month’s wage. A PKWT ending before the holiday is not covered by the 30-day rule that protects dismissed PKWTT workers.
Do workers who resign before Lebaran receive THR?
Ministerial Regulation 6/2016 does not specifically address resignation. It provides that PKWTT workers dismissed within the 30 days before the holiday remain entitled, while a PKWT ending before the holiday does not. For resignations, check your contract or PKB and ask the manpower office.
What happens if an employer pays THR late or not at all?
Late payment carries a fine of 5% of the total THR from the deadline, and THR must still be paid. Non-payment leads to staged administrative sanctions, from a written warning to suspension of business activity. Paying THR in instalments is also prohibited by the 2026 circular.
Where can I report unpaid THR?
During the THR season, use Kemnaker’s Posko THR at poskothr.kemnaker.go.id or a regional manpower post. The 2026 post closed on 27 March 2026; outside the post period, the site directs reports to lapormenaker.kemnaker.go.id or the local manpower office.
Do ride-hailing drivers receive THR?
For 2026, online drivers and couriers were covered by a holiday-bonus appeal in Circular M/4/HK.04.00/III/2026: cash, at least 25% of average net income over the last 12 months, for those officially registered in the last 12 months, paid no later than 7 days before Idulfitri 1447 H.
How does THR work for civil servants and PPPK staff?
THR for state apparatus and pensioners in 2026 is governed by Government Regulation 9/2026, not Ministerial Regulation 6/2016. It is paid no earlier than 10 working days before Idulfitri, based on February 2026 pay components, including performance allowance for those funded by the national budget. Check the new regulation for later years.
Sources and review
Editorial review of public information: . This is not a review by an agency officer or a professional adviser. Reviewed by Kaiser Khan, publisher of Panduan Warga. Official document titles are retained below.
- JDIH Kemnaker: SE Menaker Nomor M/3/HK.04.00/III/2026 tentang THR Keagamaan 2026 ↗jdih.kemnaker.go.id · Accessed 25 September 2026
- JDIH Kemnaker: Permenaker Nomor 6 Tahun 2016 tentang THR Keagamaan ↗jdih.kemnaker.go.id · Accessed 25 September 2026
- JDIH BPK: PP Nomor 36 Tahun 2021 tentang Pengupahan ↗peraturan.bpk.go.id · Accessed 25 September 2026
- JDIH BPK: PP Nomor 49 Tahun 2025, perubahan kedua PP Pengupahan ↗peraturan.bpk.go.id · Accessed 25 September 2026
- Kemnaker: THR tak bisa dicicil, wajib dibayar penuh (3 Maret 2026) ↗kemnaker.go.id · Accessed 25 September 2026
- Kemnaker: Posko THR dan BHR Keagamaan 2026 (6 Maret 2026) ↗kemnaker.go.id · Accessed 25 September 2026
- Posko THR Kemnaker ↗poskothr.kemnaker.go.id · Accessed 25 September 2026
- Lapor Menaker: pengaduan pelanggaran norma ketenagakerjaan ↗lapormenaker.kemnaker.go.id · Accessed 25 September 2026
- JDIH Kemnaker: SE Menaker Nomor M/4/HK.04.00/III/2026 tentang BHR pengemudi dan kurir online ↗jdih.kemnaker.go.id · Accessed 25 September 2026
- JDIH BPK: PP Nomor 9 Tahun 2026 tentang THR dan gaji ketiga belas aparatur negara ↗peraturan.bpk.go.id · Accessed 25 September 2026
- Setneg: SKB 3 Menteri libur nasional dan cuti bersama 2027 ↗www.setneg.go.id · Accessed 25 September 2026
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