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BPJS

BPJS JKK low risk class

BPJS reference for the low risk class with a 0.54% JKK rate.

2026 reference Official Indonesian source cross-check required
Published: 2026-03-19 Reviewed: 2026-03-19 Authority: Official Indonesian source cross-check required
  • JKK rate: 0.54%

How to use the BPJS layer

The BPJS layer in this portal is meant to connect the risk class, employer-cost components, and the business-activity context. Users should not stop at the JKK figure alone. Open the linked KBLI page and the province page so that the risk class and the wage floor are read inside the same labour-cost model.

When the estimate needs adjustment

If the business has a fast-changing staffing mix, heavy allowances, or shift-based work, the BPJS estimate should be treated as a baseline only. At final-budget stage, it needs to be combined with the company payroll structure.

Sources

SourceURLRegulationTier
PwC Pocket Tax Book 2025https://www.pwc.com/idPocket Tax Book 2025fallback

Changelog

  • 2026-03-19 - The reference page was published with the initial source layer, structure, and coverage note.
  • 2026-03-19 - Metadata, internal linking, FAQs, and source-verification notes were updated.

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