Indonesia Social Security Program: Mandatory Contributions In 2022

In general, all employees in Indonesia, including expatriates who work for a minimum of six months in the country, must participate in and make contributions to the National Social Security System (Sistem Jaminan Sosial Nasional  or "SJSN"), which is administered by the Social Security Administration Board (Badan Penyelenggara Jaminan Sosial  or "BPJS").

The BPJS has two main agencies: BPJS Health (BPJS Kesehatan), which manages health security, and BPJS Employment (BPJS Ketenagakerjaan), which handles work accident, death, old age, pension and unemployment security.

Employers and employees are required to make monthly contributions to these programs, as a percentage of the employee's regular monthly salary/wages. These contributions are subject to modification by the Government of Indonesia (GOI) from time to time.