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Social security in Indonesia 2026
Your side of Indonesian social security is modest: 1% of salary for health cover (on income up to IDR 12 million a month), 2% into the old-age savings fund, and 1% for the pension on salary up to IDR 11,086,300.
Expatriates are inside the system too — anyone staying more than 6 months must join.
At a glance
- top rate
- ≈4% of salary (employee side)
- entry band
- Health cap: IDR 12 million/month of income
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Handled through payroll
- residency basis
- All Indonesian citizens; expats after 6 months
- regime flag
- Old-age and pension contributions are tax-deductible
Rates
Employee contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 1% | Salary up to IDR 12 million/month | Health insurance — the employer adds 4% |
| 2% | Full salary, no cap | Old-age savings fund — the employer adds 3.7% |
| 1% | Salary up to IDR 11,086,300/month (from March 2026) | Pension programme — the employer adds 2% |
| 0% | — | Work-accident, death and job-loss cover — funded by the employer and government |
| Up to IDR 414,000/month | Contribution table | Self-employed old-age saving |
Thresholds & allowances
- Tax reliefOld-age and pension contributions deductible
Plus the deemed occupational and pension cost deductions
- Health contribution ceilingIDR 12 million/month
Maximum employee health charge is therefore IDR 120,000 a month
Residency
Residency trigger
The national scheme covers all Indonesian citizens, including the self-employed; foreign employees join after 6 months in the country.
Non-resident treatment
Short-stay foreign workers under 6 months stay outside; daily and temporary contractor workers follow separate industry-based rules.
Notes
- The employer side roughly triples yours — about 4% health, 3.7% old-age, 2% pension plus accident and death premiums.
- The pension salary cap moved to IDR 11,086,300 a month in March 2026; it adjusts annually.
- Job-loss insurance (introduced 2021) costs employees nothing — 0.46% is met by government funding and redirected employer premiums, and it covers citizens registered before age 54.
- Employer-paid accident, death and health premiums count as taxable salary for income tax.
FAQ
How much social security do employees pay in Indonesia?
About 4% of salary: 1% health (capped at IDR 12 million of monthly income), 2% old-age savings, and 1% pension (capped at IDR 11,086,300 of monthly salary).
Do expats have to join Indonesian social security?
Yes — foreign workers staying more than 6 months must enrol in the national scheme.
Figures: tax year 2026, compiled from public sources. Not tax advice.