Cara Hitung PPh 21 Karyawan

>Hello Sohib EditorOnline! Are you an employer who is confused about how to calculate employee income tax (PPh 21)? Don’t worry, in this article, we will explain step by step how to calculate PPh 21 for your employees.

What is PPh 21?

PPh 21 is an income tax paid by employees in Indonesia on their salaries, wages, bonuses, and other employee benefits. As an employer, you are responsible for calculating and withholding PPh 21 from your employees’ salaries and paying it to the tax authorities on their behalf.

Who is Subject to PPh 21?

All employees in Indonesia who receive a salary, wages, or other forms of compensation are subject to PPh 21. This includes both Indonesian citizens and foreigners working in Indonesia, whether they are full-time, part-time, or contract workers.

What is the Taxable Income for PPh 21?

The taxable income for PPh 21 is the gross income earned by the employee, which includes their basic salary, allowances, bonuses, and other employee benefits. However, certain deductions and exemptions can be applied to reduce the taxable income, such as social security contributions, health insurance, and dependent deductions.

How to Calculate PPh 21 for Employees?

Step 1: Determine the Taxable Income

The first step in calculating PPh 21 is to determine the taxable income of your employee. This includes their basic salary, allowances, bonuses, and other employee benefits. To calculate the taxable income, you need to deduct any applicable deductions and exemptions, such as social security contributions, health insurance, and dependent deductions.

For example, if your employee’s gross income is IDR 10,000,000 per month and they have social security contributions of IDR 1,200,000 and health insurance of IDR 500,000, their taxable income is:

Gross Income	Deductions	Taxable Income
IDR 10,000,000	IDR 1,700,000	IDR 8,300,000

Step 2: Determine the Tax Rate

The next step is to determine the tax rate that applies to your employee’s taxable income. The tax rates for PPh 21 are progressive, which means that the tax rate increases as the taxable income increases.

There are four tax brackets for PPh 21:

Taxable Income	Tax Rate
Up to IDR 50,000,000	5%
IDR 50,000,001 – 250,000,000	15%
IDR 250,000,001 – 500,000,000	25%
Over IDR 500,000,000	30%

For example, if your employee’s taxable income is IDR 8,300,000 per month, the tax rate that applies is 5%.

Step 3: Calculate the Tax Withheld

The final step is to calculate the amount of tax that needs to be withheld from your employee’s salary. To do this, you need to multiply their taxable income by the tax rate that applies.

For example, if your employee’s taxable income is IDR 8,300,000 per month and the tax rate that applies is 5%, the tax that needs to be withheld is:

Taxable Income	Tax Rate	Tax Withheld
IDR 8,300,000	5%	IDR 415,000

Therefore, you need to withhold IDR 415,000 from your employee’s salary and pay it to the tax authorities on their behalf.

FAQ

What happens if I don’t withhold PPh 21 from my employees’ salaries?

If you fail to withhold PPh 21 from your employees’ salaries or under-withhold, you may be subject to penalties and fines from the tax authorities. Additionally, your employees may be required to pay the amount of tax that should have been withheld, plus interest and penalties.

Can my employees claim tax deductions and exemptions?

Yes, your employees can claim certain tax deductions and exemptions to reduce their taxable income, such as social security contributions, health insurance, and dependent deductions. However, it is their responsibility to apply for these deductions and exemptions and provide the necessary documentation to support their claims.

How often do I need to report and pay PPh 21?

You need to report and pay PPh 21 to the tax authorities on a monthly basis.

What happens if my employees have more than one employer?

If your employees have more than one employer, they need to submit a Taxpayer Identification Number (NPWP) to each employer. Each employer must then calculate and withhold the appropriate amount of PPh 21 based on the employee’s total taxable income from all employers.

Is there a penalty for late payment of PPh 21?

Yes, there is a penalty for late payment of PPh 21. The penalty is 2% per month of the outstanding amount, up to a maximum of 48%. Additionally, you may be subject to other penalties and fines for late reporting or underpayment of PPh 21.

Conclusion

Calculating PPh 21 can be complex and time-consuming, but it is an important part of being an employer in Indonesia. By following the steps outlined in this article, you can ensure that you are calculating PPh 21 correctly and meeting your obligations to your employees and the tax authorities.

Cara Hitung PPh 21 Karyawan