BPJS Kesehatan Contributions for Employees: Who Pays What?

2026-11-01 · Hitungkan team

Every payslip in Indonesia shows a BPJS Kesehatan deduction. How much is it really, who pays, and what if you earn more than Rp12 million? Here is how it works for salaried workers (PPU) at private companies.

The contribution: 5% of wages

Under Presidential Regulation 64/2020, the BPJS Kesehatan contribution for salaried workers is 5% of monthly wages, split as:

• 4% paid by the employer
• 1% deducted from the employee's salary

"Wages" means base salary plus fixed allowances. Variable allowances such as daily meal money or overtime are excluded.

Wage floor and cap

The wage basis is at least the local minimum wage (UMK/UMP) and at most Rp12,000,000. Someone earning Rp20 million pays the same contribution as someone earning Rp12 million.

Worked examples

Who is covered?

The 5% covers five people: the employee, their spouse and up to three legal children. If both spouses work, each is registered by their own employer and the children only need to be registered under one of them.

Extra family members

A fourth child or more, parents or parents-in-law can be added as extra family members at 1% of wages per person, deducted entirely from the employee's salary. On an Rp8 million salary, adding both parents costs an extra Rp160,000 a month.

Does it reduce tax?

The employer's 4% counts as gross income for PPh 21, while the employee's 1% is not deductible in the PPh 21 calculation, unlike JHT and JP contributions, which do reduce net income.

Checking your deduction

• The deduction should be no more than 1% of your wages (plus 1% per extra family member).
• Check your membership in the Mobile JKN app; unpaid employer contributions can deactivate your card.
• When your salary rises, the contribution rises from the next month, up to the Rp12 million cap.

Use the calculator below to see how the contribution is split for your salary, including extra family members.