Opening checklist
- Define the model: dine-in, takeaway, cloud kitchen, or multi-outlet.
- Match the activity to the most relevant restaurant KBLI code.
- Prepare the entity structure and operating address.
KBLI, OSS, and licences
- Check the OSS path and risk level before applying for the NIB.
- Review sanitation, standard certificate, and local licence requirements.
- Make sure the food and beverage activity matches the selected sector.
Tax, BPJS, and minimum wages
- Review VAT, income tax, and baseline payroll obligations.
- Estimate BPJS employer cost for restaurant staff.
- Compare provincial wage floors before setting payroll.
Defining the restaurant model before touching OSS
Many teams open OSS before the operating model is fully defined. That creates repeated licensing work because the business data, operating address, service capacity, and activity code are still unstable. Dine-in, takeaway, cloud kitchen, and multi-outlet formats have different operating implications. Before entering the system, decide which model is actually being run.
Why KBLI, licensing, and payroll must be reviewed together
A restaurant launch is not only about the activity code. Once the code is selected, the team still has to review the OSS risk path, local or sanitation approvals, staffing needs, and baseline payroll. Founders often focus on legal setup first and underestimate that the heavier cost burden comes from payroll, kitchen staffing, and daily compliance.
Operational risks that are often underestimated
One common mistake is assuming the process is finished once the NIB is issued. In practice, a restaurant may still need to review standard-certificate obligations, site conditions, hygiene workflows, and additional operating documents. Another mistake is underestimating labour cost.
How to use this guide in practice
Use the page as a management checklist. First, lock the business model and location. Second, choose the closest KBLI. Third, open OSS and note the risk path. Fourth, model payroll, BPJS, and the wage floor. Fifth, review whether any ingredients, equipment, or supply-chain items require import or certification checks.
Sources
| Source | URL | Regulation | Tier |
|---|---|---|---|
| BPS KBLI 2025 | https://bps.go.id | BPS Regulation No. 7 of 2025 | official |
| OSS Risk Based Approach | https://oss.go.id | PP 5/2021 and later updates | official |
| Kemnaker wage references | https://kemnaker.go.id | Provincial and regency wage decrees | official |
| PwC Pocket Tax Book 2025 | https://www.pwc.com/id | Pocket Tax Book 2025 | fallback |
Changelog
- 2026-03-19 - The guide was published with an operational checklist, primary sources, and editorial structure.
- 2026-03-19 - Examples, FAQs, and links to KBLI, OSS, and tax layers were expanded.
This portal is informational. Confirm the final obligation and competent authority before filing, licensing, payroll, tax, or investment decisions. Read methodology.