Tunjangan Hari Raya — THR — is a mandatory annual religious holiday bonus, and it functions effectively as a 13th month.
The amount
Typically one month's salary for employees with a year or more of service. Prorated below that.
The deadline
It must be paid at least seven days before the relevant religious holiday.
Late payment incurs a 5% penalty.
Which holiday
The relevant religious holiday for the employee — so the timing varies depending on the employee's religion rather than following a single national date.
It is separate from severance
THR is an annual entitlement, unconnected to termination. If you leave partway through a year, the position on prorating depends on your circumstances.
Contracts and wage structure
Because both THR and severance are calculated on monthly salary, how your package is structured matters.
PP 35/2021 defines the salary components used for severance and BPJS calculations. A package weighted toward allowances outside that definition produces smaller entitlements.
Ask at offer stage what counts as salary for THR and severance purposes.
PKWT and THR
Fixed-term employees receive THR, though the prorating follows their service length.
Minimum wages
Indonesia sets minimum wages at provincial (UMP) and municipal (UMK) level, so the applicable floor depends on where you work rather than a national figure.
Total employment cost
Combined with BPJS at 10 to 12% and severance obligations that can reach 25 or more months for long-tenured employees, total employment cost is substantially higher than base salary suggests.
That is worth knowing when negotiating: your cost to the employer is well above your salary.
If THR is late or short
The 5% penalty applies. Raise it with your employer, then the local Manpower Office.