Free Tools · Salary Calculator
Calculate your net salary & PPh 21.
Enter your salary components, PTKP (non-taxable income threshold), and BPJS status, then calculate your take-home pay under the 2024 TER rules.
Salary Components
Treated as one-time income and annualized for the tax calculation.
Tax Status
PTKP: Rp 54.000.000/year
BPJS & Contributions
Your calculation results will appear here
Enter the basic salary, then click Calculate Net Salary
01
TER 2024
The average effective rate (Tarif Efektif Rata-rata) took effect in Jan 2024, replacing the old method (PMK-168/2023). It is simpler: PKP (taxable income) is calculated for the year, then divided by 12 for the monthly tax.
02
PTKP
Non-taxable income (Penghasilan Tidak Kena Pajak) is the tax-free income threshold based on family status. TK/0 = Rp54 million/year, plus Rp4.5 million per dependent.
03
Gross vs Gross Up
Gross: employees pay their own tax. Gross Up: the company covers the employee's tax with an extra allowance, a bigger benefit for the employee.
Automate salary, PPh 21, and payslip calculations for all your employees?
Worklink by Ventera manages employee payroll, BPJS, and PPh 21 automatically every month.
Worklink HRIS & payroll software →Frequently Asked Questions
What is TER 2024?+
TER (Tarif Efektif Rata-rata, the average effective rate) is the method for calculating PPh 21 (employee income tax) in effect since January 2024 under PMK-168/2023. It is simpler than the old method and uses progressive rates based on annual PKP (taxable income).
What is PTKP?+
PTKP (Penghasilan Tidak Kena Pajak, non-taxable income) is the annual net income threshold that is exempt from PPh 21. The amount depends on marital status and number of dependents. For example, TK/0 = Rp54 million, K/0 = Rp58.5 million.
What is the difference between Gross and Gross Up?+
Gross: the employee bears their own PPh 21 tax out of their salary. Gross Up: the company bears the employee's tax by adding a tax allowance to the salary, so the employee's take-home pay is higher.
Is this calculator up to date with the latest 2026 rules?+
Yes. This calculator uses the 2024 TER method under PMK-168/2023, which is still fully in effect in 2026. If DJP (the Directorate General of Taxes) or the Ministry of Finance changes the regulations, we will update this calculator to match the latest rules.