BPJS contribution rates tell you exactly how much you and your employer pay each month into Indonesia’s two mandatory social security programs: BPJS Ketenagakerjaan (employment, covering old age, pension, death, and work accident protection) and BPJS Kesehatan (national health insurance). Every employer in Indonesia, including Employers of Record hiring on your behalf, must register employees and remit these contributions monthly.
This guide covers the full official 2026 rate schedule for both programs, sourced directly from BPJS Ketenagakerjaan and current wage ceiling regulations.
- BPJS Ketenagakerjaan covers four programs: JHT (old age), JP (pension), JKM (death), and JKK (work accident) — each with its own rate.
- BPJS Kesehatan (health insurance) is a flat 5% of wages: 4% employer, 1% employee, capped at a Rp 12,000,000/month wage ceiling.
- JKK (work accident) is the only rate that varies — from 0.24% to 1.74% — based on your industry’s risk classification.
- JP (pension) contributions are capped once wages exceed approximately Rp 10,547,000/month.
BPJS Ketenagakerjaan Contribution Rates (2026)
Figures below reflect official BPJS Ketenagakerjaan rates as of this writing. JKK risk-category assignment and the JP wage ceiling are periodically reviewed — confirm current figures with BPJS Ketenagakerjaan before finalizing payroll.
JKK Rates by Industry Risk Category
Most office-based, professional, and BPO roles fall into the very low or low risk categories. Manufacturing, construction, and similar physically hazardous work falls into higher tiers.
BPJS Kesehatan (Health Insurance) Contribution Rate
The calculation base is capped at Rp 12,000,000 per month — employees earning more than this still have contributions calculated on the Rp 12,000,000 ceiling, not their full salary. The floor is the regional minimum wage (UMK/UMP) for the employee’s work location.
How These Contributions Are Calculated Together
For a typical office-based employee with a low-risk JKK classification, total employer BPJS cost runs approximately 10.24% for Ketenagakerjaan (3.7% + 2% + 0.3% + 0.24%) plus 4% for Kesehatan — roughly 14% of wages in combined employer-side statutory contributions, before THR and any severance provisioning.
Common Mistakes Employers Make
The most frequent error is applying the wrong JKK risk category, either by guessing instead of confirming the correct classification with BPJS, or by using a generic “low risk” assumption for roles that don’t qualify. A second common mistake is calculating BPJS Kesehatan on full salary instead of applying the Rp 12,000,000 wage ceiling, which overpays the contribution. A third is missing the registration window for new hires — BPJS registration should happen before or on the employee’s first working day, not retroactively.
Don’t want to track BPJS deadlines yourself?
Asiacruit runs BPJS Ketenagakerjaan, BPJS Kesehatan, and THR correctly and on time for every hire — whether you have a PT PMA or not.
Book a Demo →Frequently Asked Questions
It depends on the program: JHT is 3.7% employer + 2% employee, JP is 2% employer + 1% employee (capped at the wage ceiling), JKM is 0.3% employer only, and JKK ranges from 0.24% to 1.74% employer only depending on industry risk category.
5% of monthly wages total: 4% paid by the employer and 1% by the employee, calculated on a wage base capped at Rp 12,000,000 per month.
BPJS Ketenagakerjaan assigns risk categories based on industry classification. Office-based and professional services roles are typically very low or low risk; confirm your specific classification directly with BPJS Ketenagakerjaan or your EOR provider.
Yes. An EOR like Asiacruit registers employees for both BPJS Ketenagakerjaan and BPJS Kesehatan, calculates the correct contributions, and remits them on schedule as part of running compliant payroll in Indonesia.