Reviewed by Florent Delente, Founder, ILA Global Consulting. Last updated: October 2026.
Any foreigner who works in Indonesia for six months or more must be enrolled in BPJS, the national social security system, by their employer. That means BPJS Kesehatan (health), funded at 5% of salary up to a IDR 12 million salary cap (4% employer, 1% employee), and BPJS Ketenagakerjaan, which covers work accidents, death and an old age savings fund that a foreigner gets back when leaving Indonesia for good. Foreign retirees and remote workers who do not work for an Indonesian employer fall outside the scheme and need private insurance.
This guide is for PT PMA owners and HR managers who run payroll, and for foreign employees who want to know what is being deducted and why. It gives the 2026 contribution rates, which programmes apply to foreigners, the status of the KRIS hospital class reform, registration steps, employer penalties and a worked payroll example. Dollar figures use one rough rate, IDR 17,900 per USD (Katadata, 5 October 2026).
If you want BPJS registration and monthly contributions handled with your payroll, ILA’s accounting and payroll team sets up both BPJS accounts for PT PMAs in Bali and Jakarta and runs the monthly reports.
What is BPJS, and which laws govern it?
BPJS (Badan Penyelenggara Jaminan Sosial) is the name of two state social security bodies created by Law 24/2011:
- BPJS Kesehatan runs the national health insurance programme, JKN (Jaminan Kesehatan Nasional). The detailed rules sit in Presidential Regulation (Perpres) 82/2018, amended by Perpres 64/2020 (the current contribution amounts) and Perpres 59/2024 (the standard hospital class, KRIS).
- BPJS Ketenagakerjaan runs five employment programmes: work accident (JKK), death (JKM), old age savings (JHT), pension (JP) and job loss (JKP). Each has its own government regulation, the most recent change being PP 6/2025 on job loss cover.
Both are compulsory for employers. Neither is optional because the employee has private insurance at home.
Do foreigners have to join BPJS?
Yes, if they work in Indonesia. Article 14 of Law 24/2011 states that every person, “including foreigners who work for at least 6 (six) months in Indonesia”, must be a participant in the social security programmes (Law 24/2011). Perpres 82/2018 uses the same test in its definition of who counts as a resident for health insurance (Perpres 82/2018, Art. 1).
| Your situation | BPJS Kesehatan | BPJS Ketenagakerjaan |
|---|---|---|
| Foreign employee of a PT PMA on a working KITAS (E23), contract of 6 months or more | Mandatory, through the employer | Mandatory: JKK, JKM, JHT |
| Foreign director or commissioner on the payroll of their own PT PMA | Mandatory, through the company | Mandatory: JKK, JKM, JHT |
| Foreign worker on a contract shorter than 6 months | Not required by law | Not required by law |
| Retiree (E33F), second home visa, remote worker (E33G) with no Indonesian employer | Outside the scheme; private insurance needed | Not applicable |
| Tourist or visa on arrival | Not eligible | Not applicable |
| Indonesian employee | Mandatory | Mandatory: all five programmes |
The six months refer to the length of work in Indonesia, not to a waiting period. When a foreign employee’s contract and KITAS cover six months or more, register them from the first payroll month; waiting six months creates arrears and a gap in accident cover. Our guide to working legally in Bali explains how labour inspectors check BPJS alongside the work permit, and the working KITAS service covers the permit side.
Can a foreign retiree join voluntarily? The law ties a foreigner’s membership to working in Indonesia, so a retiree who does not work is outside BPJS Kesehatan. Plan international health insurance instead; our retirement guide covers the options.
How much does BPJS Kesehatan cost an employer in 2026?
For employees, the health contribution is 5% of the monthly wage: 4% paid by the employer and 1% deducted from the employee (Perpres 82/2018). The wage used is basic salary plus fixed allowances. It cannot be lower than the regional minimum wage and is capped at IDR 12,000,000 a month (Perpres 64/2020), so the maximum contribution is IDR 600,000 a month: IDR 480,000 from the employer and IDR 120,000 from the employee (about USD 34 in total). No increase had been announced for 2026; in August 2026 the Health Minister said there was no plan to raise contributions (Bisnis, 1 September 2026).
Family members. That 5% covers the employee, a spouse and up to three children. Each additional family member, such as a fourth child or a parent, costs a further 1% of the employee’s wage a month, paid by the employee (Perpres 82/2018). Children are covered until 21, or 25 if still in full-time education and unmarried.
Payment deadline. Contributions are paid by the 10th of each month for that month (Perpres 82/2018, Art. 39).
What do independent (mandiri) members pay, and what is happening with KRIS?
Self-paying members, typically Indonesian freelancers and business owners, choose a class that sets their monthly contribution and their hospital room:
| Class | Monthly contribution per person | Notes |
|---|---|---|
| Class I | IDR 150,000 (about USD 8) | Room with fewer beds |
| Class II | IDR 100,000 (about USD 6) | |
| Class III | IDR 42,000; the member pays IDR 35,000 and the government IDR 7,000 |
Source: Bisnis, 1 September 2026, consistent with Perpres 64/2020.
KRIS, the standard inpatient class. Perpres 59/2024 replaces the three hospital classes with a single standard ward (Kelas Rawat Inap Standar, KRIS), with minimum criteria for every room. Hospitals were due to apply it by 30 June 2025. In May 2025 the Health Minister and BPJS Kesehatan extended the transition to 31 December 2025 because many hospitals were not ready (detikHealth, 26 May 2025). As of September 2026, the class-based contributions above still apply and no single KRIS contribution has been set (Bisnis, 1 September 2026). For employees, nothing changes in the 4% plus 1% formula; KRIS affects the room, not the payroll deduction.
What does BPJS Ketenagakerjaan cost in 2026?
Five programmes, with these rates on the monthly wage (BPJS Ketenagakerjaan, 17 December 2025):
| Programme | Employer | Employee | Wage cap | Foreign workers |
|---|---|---|---|---|
| JKK, work accident | 0.24% to 1.74% by risk group | none | None | Mandatory |
| JKM, death | 0.30% | none | None | Mandatory |
| JHT, old age savings | 3.7% | 2% | None | Mandatory; paid out on leaving Indonesia permanently |
| JP, pension | 2% | 1% | IDR 11,086,300 a month from March 2026 | Not enrolled in practice |
| JKP, job loss | No extra contribution: 0.22% paid by the government plus 0.14% taken from the JKK contribution | none | Benefit based on wages up to IDR 5,000,000 | Indonesian citizens only |
Sources: BPJS Ketenagakerjaan rates; BPJS Ketenagakerjaan on PP 6/2025; PP 45/2015 on pension; InCorp on the 2026 JP cap.
JKK by risk group. The work accident rate depends on how risky the work is:
| Risk group | Employer rate |
|---|---|
| Very low | 0.24% |
| Low | 0.54% |
| Medium | 0.89% |
| High | 1.27% |
| Very high | 1.74% |
Office, consulting and most service businesses sit in the lowest group; construction and heavy industry sit higher. Your group is set when the company registers, so check it on your BPJS Ketenagakerjaan certificate.
The JP wage cap. The pension cap is adjusted each March by the previous year’s GDP growth (PP 45/2015, Art. 29). It was IDR 10,547,400 in 2025 (BPJS Ketenagakerjaan) and rose to IDR 11,086,300 from March 2026 (InCorp), which matches 5.11% growth in 2025. The maximum JP contribution is therefore IDR 221,726 from the employer and IDR 110,863 from the employee.
What changed in 2025. PP 6/2025, in force since 7 February 2025, raised the job loss benefit to 60% of the reported wage (capped at IDR 5 million) for six months and changed its funding to 0.36% of wages without any new cost to employers. A 50% JKK discount for some labour-intensive manufacturers ran from February 2025 to January 2026 and has now ended (BPJS Ketenagakerjaan).
Which BPJS Ketenagakerjaan programmes apply to foreign employees?
JKK, JKM and JHT: yes. These are the core programmes and BPJS Ketenagakerjaan enrols foreign workers in them with a passport and work permit (detikFinance).
JHT is a savings account, not a tax. The 5.7% builds a balance in the employee’s name, with returns credited each year. A foreigner can claim it when leaving Indonesia permanently, as well as on resignation, termination, retirement age, permanent disability or death, under Permenaker 4/2022 (BPJS Ketenagakerjaan, 7 November 2025). For a foreign manager on IDR 50 million a month, that is IDR 2,850,000 saved every month, so the claim is worth making before you leave.
JP: not in practice. PP 45/2015 does not distinguish by nationality (PP 45/2015), but a pension needs 15 years of contributions, and payroll practice is to leave expatriates out of JP (ASEAN Briefing). Confirm with your local BPJS Ketenagakerjaan branch when you register.
JKP: no. Job loss cover is limited to Indonesian citizens under 54 (PP 37/2021).
How do you register a company and its employees?
- Company registration. A PT PMA registers as an employer with both bodies once it has its NIB (business identification number) and tax number. BPJS Kesehatan uses its employer portal or a branch office; BPJS Ketenagakerjaan uses its online employer system or a branch. The company receives an employer number for each.
- Choose the JKK risk group with BPJS Ketenagakerjaan, based on your main business activity.
- Register each employee from the start of employment, with their ID (e-KTP for Indonesians; passport, KITAS and work permit for foreigners), the family card or marriage and birth certificates for family members, and the wage.
- Report wages accurately. Contributions follow the wage you declare. Declaring only the basic salary when fixed allowances are paid on top is a common audit finding.
- Pay monthly by the 10th through the billing code each body issues, and update the data whenever someone joins, leaves or gets a raise.
- Close the record when an employee leaves, so contributions stop and the employee can claim JHT.
Indonesian employees and their families get a digital card through the Mobile JKN app (health) and the JMO app (employment). Foreign employees use the same apps once registered.
What happens if an employer does not register or pay?
| Failure | Consequence | Source |
|---|---|---|
| Not registering the company or its employees | Written warning, then a fine, then refusal of certain public services, including business permits and permits to employ foreign workers | PP 86/2013 |
| Not paying over contributions deducted from wages, or the employer’s own share | Up to 8 years in prison or a fine of up to IDR 1 billion | Law 24/2011, Art. 55 |
| Late BPJS Ketenagakerjaan contributions | Late fee of 2% of the arrears for each month of delay, paid by the employer | PP 45/2015, Art. 31 and equivalent rules for the other programmes |
| Late BPJS Kesehatan contributions | Cover is suspended; when reactivated, any inpatient treatment within 45 days triggers a fee of 5% of the treatment package cost per month of arrears (up to 12 months, capped at IDR 30 million), paid by the employer for its staff | Perpres 64/2020 |
| Employee hurt at work while unregistered | The employer bears the medical costs and compensation that JKK would have paid | Law 24/2011 |
The last line is where the money is. A serious scooter accident on the way to a client meeting is a work accident. With JKK, treatment is paid in full; without registration, the bill and the compensation fall on the company.
Do you still need private health insurance?
Usually yes, for foreigners. BPJS Kesehatan works through a referral system: you register with one primary care clinic, which refers you to a hospital when needed, except in emergencies. It only pays at facilities that have a contract with BPJS, many of the international clinics used by expats in Bali do not, and it does not cover treatment or medical evacuation abroad. Many employers therefore add private group insurance on top of BPJS, and Perpres 82/2018 allows the two to be coordinated so the private insurer pays above BPJS (Perpres 82/2018).
Private insurance does not replace BPJS. An employer cannot opt out of BPJS Kesehatan because staff already have a private policy. For foreigners outside BPJS (retirees, second home visa holders, remote workers), an international plan that includes evacuation is the only real cover.
Worked example: monthly BPJS for two employees of a Bali PT PMA
A consulting PT PMA in Badung (very low JKK risk group, 0.24%) employs an Indonesian assistant on IDR 6,000,000 a month and a foreign general manager on a working KITAS at IDR 50,000,000 a month. The manager is not enrolled in JP; the assistant is enrolled in all programmes.
| Contribution | Assistant (IDR 6,000,000): employer | Assistant: employee | Manager (IDR 50,000,000): employer | Manager: employee |
|---|---|---|---|---|
| BPJS Kesehatan (cap IDR 12,000,000) | 240,000 | 60,000 | 480,000 | 120,000 |
| JKK 0.24% | 14,400 | 0 | 120,000 | 0 |
| JKM 0.30% | 18,000 | 0 | 150,000 | 0 |
| JHT 3.7% + 2% | 222,000 | 120,000 | 1,850,000 | 1,000,000 |
| JP 2% + 1% (cap IDR 11,086,300) | 120,000 | 60,000 | not enrolled | not enrolled |
| Total per month | 614,400 | 240,000 | 2,600,000 | 1,120,000 |
| Share of salary | 10.24% | 4% | 5.2% | 2.24% |
Source for rates: as in the tables above. Totals: the employer pays IDR 3,214,400 a month for the two employees (about USD 180), and IDR 1,360,000 is deducted from their pay.
Three tax points follow. The employer’s share of BPJS Kesehatan, JKK and JKM counts as taxable income for the employee in the PPh 21 calculation; the employee’s own JHT and JP contributions reduce taxable income; and the employer’s contributions are a deductible business cost for the PT PMA. Our company taxation guide covers payroll tax and corporate deductions.
If the manager were enrolled in JP, the cap would limit it to IDR 221,726 (employer) and IDR 110,863 (employee).
Five BPJS mistakes we see in PT PMAs
- Waiting for probation to end. Cover and contributions start with employment, not after three months.
- Declaring the minimum wage instead of the real wage. Contributions, JHT balances and accident compensation all follow the declared wage, and inspectors compare it with payroll tax.
- Forgetting the foreign director. A foreigner on the payroll of their own PT PMA for six months or more is a worker for BPJS purposes.
- Not claiming JHT on departure. Foreign staff leave with years of savings sitting at BPJS Ketenagakerjaan.
- Treating private insurance as a substitute. It is an addition, not an exemption.
Get BPJS right from the first payroll
BPJS sits between immigration, employment law and tax, and errors in one show up in the others: a missing registration can hold up a work permit renewal, and a wrong wage declaration shows up when the PPh 21 return is checked. ILA’s accounting services set up both BPJS accounts, register staff and run the monthly payments with payroll. For contracts and the employer’s wider obligations, see our employment contracts guide, or contact us to review your setup.
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Frequently asked questions
Is BPJS mandatory for foreigners in Indonesia?
Yes for foreigners who work in Indonesia for at least six months. Their employer must register them for BPJS Kesehatan and for the BPJS Ketenagakerjaan programmes JKK, JKM and JHT. Foreigners who do not work, such as retirees, fall outside the scheme.
How much is BPJS Kesehatan for employees in 2026?
5% of the monthly wage, 4% paid by the employer and 1% by the employee, on wages from the regional minimum up to IDR 12,000,000. The maximum is IDR 600,000 a month.
What are the BPJS Ketenagakerjaan rates in 2026?
JKK 0.24% to 1.74% and JKM 0.30%, both paid by the employer; JHT 5.7% (3.7% employer, 2% employee); JP 3% (2% employer, 1% employee) on wages up to IDR 11,086,300. JKP costs the employer nothing extra.
Can a foreigner get the JHT money back when leaving Indonesia?
Yes. Leaving Indonesia permanently is one of the conditions for claiming JHT, together with resignation, termination, retirement, disability and death.
Has KRIS replaced BPJS classes I, II and III?
Not fully. Perpres 59/2024 introduced the standard ward, and the hospital transition was extended to the end of 2025, but as of September 2026 the class-based independent contributions still apply. Employee contributions are not affected.
Can a retiree in Bali join BPJS Kesehatan?
In principle no. The law covers foreigners who work in Indonesia for at least six months. Retirees need international health insurance with medical evacuation.
What happens if my company does not register staff with BPJS?
Warnings, fines and refusal of public services such as permits to employ foreign workers, criminal penalties if deducted contributions are not paid over, and full liability for work accident costs.
Sources
- JDIH BPK: Law 24/2011 on Social Security Administering Bodies
- JDIH BPK: Perpres 82/2018 on Health Insurance
- JDIH BPK: Perpres 82/2018, full text PDF
- JDIH BPK: Perpres 64/2020, second amendment to Perpres 82/2018
- JDIH BPK: Perpres 59/2024, third amendment to Perpres 82/2018 (8 May 2024)
- JDIH BPK: PP 37/2021 on the Job Loss Programme
- JDIH BPK: PP 6/2025 amending PP 37/2021
- JDIH BPK: PP 86/2013 on administrative sanctions for employers
- BPJS Ketenagakerjaan: PP 45/2015 on the Pension Programme, full text
- BPJS Ketenagakerjaan: contribution rates for JHT, JKK, JKM, JP and JKP (17 December 2025)
- BPJS Ketenagakerjaan: new JKP and JKK rules 2025 (21 February 2025)
- BPJS Ketenagakerjaan: claiming JHT after resignation (7 November 2025)
- InCorp: pension contribution cap from March 2026
- Bisnis: BPJS Kesehatan contributions in September 2026 (1 September 2026)
- detikHealth: KRIS transition extended to December 2025 (26 May 2025)
- detikFinance: can foreign workers join BPJS Ketenagakerjaan (19 June 2024)
- ASEAN Briefing: payroll management for expats in Indonesia
- Katadata: rupiah at IDR 17,916 per USD (5 October 2026)
