Notes 2206618 – New PTKP 2015 regarding BPJS Health Insurance Maximum Base

Symptom

Indonesia government has announced a new Finance Minister regulation No 122 Year 2015 for PTKP (Non-Taxable Income) on June 29, 2015. The new PTKP rate is available via SAP Note 2193365.

There is a link between PTKP rate and the maximum BPJS contribution base for health insurance:

Maximum BPJS Health Insurance contribution base = 2 * (PTKP K/1 or PTKP for self + PTKP for Spouse + PTKP for Dependent Level 01) / 12.

Therefore, after the application of the new PTKP rate in the system, the maximum BPJS Health Insurance contribution base will be adjusted automatically.

 

Other Terms

V_T7ID2L; V_T7ID13; P3385; /BPJ;

 

Reason and Prerequisites

The official regulation is not fully published yet by the BPJS Health Insurance Office. However, customers have received written emails from the BPJS Health Insurance Office recommending the use of the old PTKP rate for the BPJS Health Insurance contribution base until there is an official regulation published on this matter.

 

Solution

The solution provided in this SAP Note has been created upon request of those customers who received in written the following statement from the BPJS Health Insurance Office:

“dalam hal Pendapatan Tidak Kena Pajak (PTKP) sampai saat ini BPJS Kesehatan masih menggunakan sistem perhitungan PTKP k-1 yang lama, apabila terdapat perubahan yang diinformasikan dari pusat, pastinya akan kami sosialisasikan terlebihke perusahaan-perusahaan.”

Based on above recommendation, the calculation should continue using the old PTKP rate for BPJS health insurance until there’s an official statement to change the PTKP rate:

  • Maximum BPJS contribution base using old PTKP rate  = 2 * (24.300.000IDR +2.025.000IDR+2.025.000IDR) /12 = 4.725.000 IDR;
  • Maximum BPJS contribution base using new PTKP rate = 2 * (36.000.000IDR +3.000.000IDR+3.000.000IDR) /12 = 7.000.000 IDR;

With this SAP Note,  the maximum EE/ER contribution amount calculated using the old PTKP Rate for BPJS health insurance will be stored in table V_T7ID13. The table entries will be delimited if there’s any change regarding the contribution limit in future.

To get the solution:

Apply the corresponding HR Support Package. Alternatively, apply the correction instruction along with the manual steps listed in attachment ‘Manual_Steps_Note2206618.docx’.

 

Header Data

Released On 28.08.2015 06:00:25
Release Status Released for Customer
Component PY-ID Indonesia
Priority Correction with medium priority
Category Correction of legal function

Validity

Software Component
From Rel.
To Rel.
And Subsequent
SAP_HRCID
600
600
 
604
604
 
608
608
 
609
609
 

Correction Instructions

Correction Instructions
Software Component
Valid from
Valid to
Number
SAP_HRCID
600
608

Support Packages & Patches

Support Packages
Software Component
Release
Support Package
SAP_HRCID
600
604
608

References

This document refers to:

SAP Notes

2193365 Legal Change – PTKP (Non-Taxable Income ) 2015

This document is referenced by:

SAP Notes (1)

2212974 Incorrect BPJS health contribution limit when there is multiple additional dependents