By As a business owner or HR professional in a company, understanding BPJS Health contributions is not just an administrative obligation but also a form of care for employee well-being. BPJS Health is a national health insurance system that ensures every worker has access to proper healthcare services.
However, managing BPJS Health contributions for a company can be a challenge, especially when it comes to calculating them in accordance with current regulations. What happens if a company fails to pay contributions on time? Penalty fines and even restrictions on public services for the company can be serious consequences.
That’s why this article is here. We will thoroughly discuss the legal foundations, how to calculate contribution rates, and provide automation solutions that can help HR and business owners manage BPJS Health contributions more easily.
Read also: Easier, Automatic, and Real-Time Transactions with API Disbursement
Legal Basis and Regulations for Company BPJS Health Contributions
Every company is required to register employees with BPJS Health, as stipulated in Law No. 24 of 2011 on BPJS. This regulation is reinforced by Presidential Regulation No. 64 of 2020, which governs the contribution amounts and participation mechanisms for employees.
When calculating contributions, companies must consider several key regulations:
- Government regulations on wage calculations, where the contribution base includes basic salary and fixed allowances.
- The maximum wage base for calculation is IDR 12,000,000, while the minimum follows the regional minimum wage (UMR/UMP).
Understanding this legal foundation helps companies avoid mistakes in managing BPJS Health contributions.
See How Jack Can Help Your Company
BPJS Health Contribution Rates for Companies in 2025
BPJS Health has several participant categories, including:
- PBI (Contribution Assistance Beneficiaries) Funded by the government for underprivileged citizens.
- PPU (Wage-Receiving Workers) Includes company employees and civil servants.
- PBPU (Self-Employed Workers) Includes freelancers and entrepreneurs.
- BP (Non-Workers) Includes investors, retirees, and business owners.
For company employees, BPJS Health contribution rates are divided by service class:
- Class 1 – IDR 150,000 per month.
- Class 2 – IDR 100,000 per month.
- Class 3 – IDR 35,000 per month (after a government subsidy of IDR 7,000).
The government is planning to replace the current class system with the Standard Inpatient Class (KRIS) starting in July 2025. If implemented, contribution rates and service facilities may change over the coming years.
Read also: How to Choose the Best Virtual Credit Card Services
How to Calculate Employee BPJS Health Contributions
Many HR professionals struggle with calculating BPJS Health contributions. The contributions are calculated as 5% of the monthly salary, divided as follows:
- 4% is paid by the company
- 1% is deducted from the employee’s salary
The salary components used for calculations include basic salary + fixed allowances. However, the maximum calculation base is IDR 12,000,000. If an employee’s salary exceeds this amount, the contribution is still calculated based on IDR 12,000,000.
On the other hand, if an employee’s salary is below UMR, the contribution is calculated based on the UMR/UMP applicable in that region.
Example of BPJS Health Contribution Calculation
1. Employee with a Salary of IDR 6,000,000
- Company pays:
4% × IDR 6,000,000 = IDR 240,000 - Employee pays:
1% × IDR 6,000,000 = IDR 60,000 - Total contribution:
IDR 300,000
2. Employee with a Salary of IDR 15,000,000 (Above the Maximum Limit of IDR 12,000,000)
- Company pays:
4% × IDR 12,000,000 = IDR 480,000
- Employee pays:
1% × IDR 12,000,000 = IDR 120,000
- Total contribution:
IDR 600,000
3. Employees with More Than 5 Family Members
BPJS only covers contributions for a maximum of 5 family members (employee, spouse, and 3 children). If an employee has more than 5 dependents, they will be charged an additional 1% of their salary per extra dependent.
Example: An employee with a salary of IDR 8,000,000 and 6 family members:
- Additional contribution:
1% × IDR 8,000,000 = IDR 80,000
- Total employee contribution:
IDR 160,000
- Total overall contribution:
IDR 560,000
Use Jack for your business needs
Managing BPJS Health contributions doesn’t have to be complicated and time-consuming. With Jack, you can handle payroll, bill payments, and both international and local business transactions more efficiently. Jack provides smart financial solutions for businesses of all sizes.
Make financial administration easier, more accurate, and automated. Register your company now and simplify your business financial management!
