An Indonesian payslip should itemise your salary components, because which ones count is defined by regulation and drives two things at once.
What should appear
Basic salary, stated separately
Fixed allowances
Variable allowances
JHT employee contribution — 2%
JP employee contribution — 1%
BPJS Kesehatan employee share
PPh 21 income tax
Why the components matter
PP 35/2021 defines the salary components used for severance and BPJS calculations.
Severance multipliers apply to monthly salary as defined there. A package weighted toward components outside that definition produces smaller entitlements — both at termination and in your pension.
Ask at offer stage which components count.
The employer side
Not visible on your payslip but part of your cost: JKK at 0.24-1.74% by industry risk, JKM at 0.3%, JHT at 3.7%, JP at 2%, plus BPJS Kesehatan. Together roughly 10 to 12% of salary.
The JP cap
Pension contributions are capped against IDR 11,086,300 as of March 2026. Above that ceiling, JP does not increase.
THR
Should appear as a separate payment, at least seven days before the relevant religious holiday. Late payment carries a 5% penalty.
What to check monthly
That salary components match your contract
That JHT and JP employee shares appear
That BPJS Kesehatan is deducted
That no unauthorised deduction is present
Verify BPJS separately
A deduction does not prove remittance. Check your record with BPJS directly — and remember contributions must be current before a PHK process can close cleanly.
Keep your payslips
They evidence the salary components across your service, which is what severance and BPJS benefits are calculated on.
Frequently asked questions
What should appear on my payslip?
Basic salary stated separately, fixed and variable allowances, JHT at 2%, JP at 1%, the BPJS Kesehatan employee share and PPh 21 income tax.
Why do salary components matter?
Because PP 35/2021 defines which components count for severance and BPJS calculations. Components outside that definition produce smaller entitlements.
Is there a cap on pension contributions?
Yes. JP is capped against IDR 11,086,300 as of March 2026, above which it does not increase.
How should THR appear?
As a separate payment, at least seven days before the relevant religious holiday. Late payment carries a 5% penalty.
How do I verify BPJS?
Check your record directly with BPJS. A payslip deduction does not prove remittance, and contributions must be current before a PHK process closes.