Indonesia: BPJS JP Ceiling IDR 11,086,300/Month In Force; THR Idul Fitri Compliance Audit

BPJS Ketenagakerjaan Jaminan Pensiun (JP) maximum wage ceiling at IDR 11,086,300/month is in force from 1 March 2026 (Notification B/1226/022026). THR (Tunjangan Hari Raya) for Idul Fitri 2026 had to be paid 7 days before the holiday — any unpaid THR is now in arrears with 5% penalty plus administrative sanctions.

Effective Date

• BPJS JP: 1 March 2026; THR: pre-holiday (21–22 March 2026)

Published

• BPJS Ketenagakerjaan Notification B/1226/022026; MENAKER Annual THR Circular

Key Points

• BPJS JP ceiling: IDR 11,086,300/month from 1 March 2026 (was IDR 10,547,400).
• THR Idul Fitri: 1 month’s wages for 12+ months service; pro-rated below.
• Late THR penalty: 5% of total THR + administrative sanctions.
• Jakarta UMP 2026: IDR 5,729,876/month (Governor’s Decree No. 1142/2025).
• SUSU mandatory: employees with 1+ year service paid above UMP per documented scale.
• KEMNAKER Posko THR hotline takes worker complaints — audit risk.

Payroll action

• Audit THR payroll register for Idul Fitri 2026 — verify all eligible workers received THR; remit arrears immediately if missed.
• Document THR payment in payslip with ‘THR Idul Fitri 2026’ line item — required for KEMNAKER inspection.
• Confirm BPJS JP wage ceiling updated to IDR 11,086,300/month from 1 March 2026.
• Recalculate BPJS contributions for employees in band IDR 10,547,400 – 11,086,300.
• Audit SUSU compliance — employees with 1+ year of service must be paid above UMP per documented wage structure.

BPJS KetenagakerjaanE