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Social Security Insurance Rate for Employment and Health

Article 1 paragraph (1) of Law Number 24 of 2011 regarding the Social Security Administration Agency (“UU 24/2011”) establishes a legal entity to administer social security programs, consisting of BPJS Ketenagakerjaan (Employment Insurance) and BPJS Kesehatan (Health Insurance). BPJS Ketenagakerjaan functions to administer programs for work accident insurance, old-age benefits, pension benefits, and death benefits. … Read more

Effective Employees Witholding Tax Rate

This regulation aims to simplify and ease the compliance of tax obligations for taxpayers regarding the withholding of Income Tax Article 21 (PPh 21), as well as to adjust the income tax rates for domestic individual taxpayers, following the enactment of Law Number 7 of 2021 on Tax Regulation Harmonization. This regulation specifies the effective … Read more