Business & work

An NIB is the business identification number issued through OSS. Prepare the owner and activity details, follow the guide for your business type, and complete requirements based on activities and risk. Issuance of an NIB does not always complete every business permission. Read the full guide.

MagangHub is the Ministry of Manpower’s official internship portal, linked to SIAPKerja, for diploma, degree and professional graduates. Batch 3 of 2026 is open: company registration 27 September–22 October, participant registration 26 October–1 November, recruitment 1–10 November 2026, then an internship of up to 6 months. The government pays a monthly allowance equal to the local district minimum wage (UMK) under Ministerial Decision 252/2026. Read the full guide.

JKP gives cash, job-market information and training to insured workers who lose their job through dismissal. Under Government Regulation 6/2025 the cash is 60% of the last reported wage, with the wage capped at Rp5,000,000 (so at most Rp3,000,000 a month), for up to 6 months. You need at least 12 months of contributions in the 24 months before dismissal, and the right lapses if you do not claim within 6 months of dismissal. Resignation, total permanent disability, retirement and death are excluded. Read the full guide.

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. Read the full guide.

Indonesia has 18 public holidays and 8 collective leave days (cuti bersama) in 2027 under Joint Decree Nos. 1205, 3 and 2 of 2026 of the Ministers of Religious Affairs, Manpower and Administrative Reform (signed 15 September 2026), including Idulfitri on 10–11 March 2027 with collective leave on 9, 12 and 15 March. The days off left in 2026 are collective leave on Thursday 24 December and Christmas Day on Friday 25 December; 2026 has 17 public holidays and 8 collective leave days (Joint Decree Nos. 1497, 2 and 5 of 2025). Collective leave reduces workers’ annual leave under each employer’s rules and is optional for private employers; for civil servants it is set by a separate Presidential Decree. Read the full guide.

Each governor set the 2026 provincial minimum wage (UMP) with the PP 49/2025 formula: 2026 UMP = 2025 UMP + {inflation + (economic growth × alpha)} × 2025 UMP, with alpha between 0.50 and 0.90. The highest is Jakarta at Rp5,729,876 and the lowest West Java at Rp2,317,601 a month. The minimum wage is the floor for workers with less than one year of service and is measured on basic pay plus fixed allowances, not on take-home pay. Regencies and cities with their own minimum wage (UMK) use that higher figure. The 2027 UMP had not been set as of 1 October 2026. Read the full guide.

The DPR and the Government approved the Labour Protection Bill (RUU Pelindungan Ketenagakerjaan) in a DPR plenary session on 6 October 2026, but as of 14 October 2026 it had not been promulgated: it has no law number and the final text is not yet in the official legal databases. For contracts, wages, dismissal and severance today you still use the rules in force: Law 13/2003 as amended by Law 6/2023, together with PP 35/2021, PP 36/2021 and the JKP regulation. The new law’s start date and transition period can only be confirmed once the official text is promulgated. Read the full guide.

An employment dispute, including one about dismissal, must first be negotiated in bipartite talks between the worker and the employer for no more than 30 working days. If that fails, either party registers it with the regency or city manpower office for mediation or conciliation (or arbitration for certain dispute types), and if the written recommendation is rejected the case can go to the Industrial Relations Court (PHI). There is no court fee at the PHI for claims worth less than Rp150,000,000. Read the full guide.

Food and drink made by micro and small businesses (UMK) must be halal certified by 17 October 2026 under Government Regulation (PP) 42/2024, and the halal agency BPJPH says the obligation applies from 18 October 2026 with no postponement. Eligible micro and small businesses can use the free self-declare route through the SEHATI programme, supported by a halal process assistant (Pendamping PPH); the regular route for micro and small businesses costs Rp300,000 plus an inspection fee charged by a Halal Inspection Body. All applications are made online through SIHALAL (ptsp.halal.go.id) using your business identification number (NIB). Read the full guide.

Processed food made by a home-based food business and sold in labelled retail packs that keep for at least 7 days at room temperature needs an SPP-IRT, applied for through OSS, issued within 1 day if the data are complete and valid for 5 years. Products not on the SPP-IRT list of food types, such as foods under a mandatory Indonesian National Standard (SNI), foods with claims, foods needing special handling in production or distribution, or foods made on automatic machinery, must be registered with BPOM for an MD distribution number; since late May 2026 registration has cost Rp0 for micro and small businesses producing in Indonesia. Ready-to-eat food and food with a shelf life under 7 days need neither. Read the full guide.

KUR (Kredit Usaha Rakyat, People’s Business Credit) in 2026 is governed by Coordinating Minister for Economic Affairs Regulation (Permenko) 1/2026, in force since 13 January 2026: super micro KUR of up to Rp10 million carries 3% effective interest a year, while micro KUR (over Rp10 million up to Rp100 million) and small KUR (over Rp100 million up to Rp500 million) carry 6% effective a year for production and export-oriented trade. For trade that is not export-oriented, the rate rises by 1% with each new loan agreement, and micro KUR is limited to 2 agreements. The basic requirements are a productive business running for at least 6 months, an NIB or business certificate and an electronic ID card; for loans of up to Rp100 million, lenders may not ask for additional collateral. Read the full guide.

A business with turnover of no more than Rp4.8 billion a year can pay a 0.5% final income tax on turnover under Government Regulation (PP) 55/2022 as amended by PP 20/2026 (in force from 22 April 2026), but the scheme is now open only to individuals, one-person limited companies (perseroan perorangan) and cooperatives; limited partnerships (CV), firms, ordinary limited companies (PT) and village-owned enterprises (BUMDes) already using it can continue only until their existing period ends. For individuals, the first Rp500 million of turnover in a year is not taxed and the old 7-year time limit has been abolished. The tax is paid by the business itself by the 15th of the following month using a billing code in Coretax, that payment counts as the monthly return, and income must still be reported in the annual tax return (SPT Tahunan). Read the full guide.

Presidential Regulation (Perpres) 27/2026 on protecting the digital platform transport ecosystem, released on 8 October 2026, also covers food and goods delivery, but delivery fees still await a regulation from the Minister of Communication and Digital Affairs that had not been issued as of 14 October 2026. The Ministry of Micro, Small and Medium Enterprises (Kementerian UMKM) leads a three-ministry task force on implementation, while the relationship between merchants and platforms is governed by UMKM Ministry Regulation 3/2026: fees must be set out in the agreement, deductions that were not agreed are prohibited, and fee changes must be announced at least 90 days in advance. Merchants still need an NIB, halal certification for food and drink from micro and small businesses by the 17 October 2026 deadline, and an SPP-IRT or BPOM permit only for packaged products, not ready-to-eat meals. Read the full guide.