Payroll Component

Payroll Component is the master library for defining earnings, deductions, and statutory components that can be applied to employee payroll calculations, providing flexibility and standardization across the organization.

Overview

Payroll Component enables HR/Finance to:

Define earnings components (allowances, bonuses, incentives, overtime)
Configure deduction components (loans, advances, fines, unpaid leave)
Manage statutory components (BPJS, pension, zakat)
Standardize component calculations with types, rates, and units
Control tax treatment per component (taxable vs. non-taxable)
Set BPJS inclusion for insurance base calculations
Enable prorata adjustments for mid-period changes
Customize payslip display for employee transparency

Three Component Types:

Earnings: Additions to gross salary (allowances, bonuses, overtime)
Deductions: Subtractions from salary (loans, fines, unpaid leave)
Statutory: Mandatory contributions (BPJS Health, BPJS Employment, Pension, Zakat)

Configuration Differences:

Feature	Earnings & Deductions	Statutory
Category	✅ Yes (for grouping)	❌ No
BPJS Inclusion	✅ Yes (can be part of base)	❌ No (are BPJS contributions)
Prorata	✅ Yes (partial months)	❌ No (auto-calculated)
Percentage/Min/Max	❌ No	✅ Yes (regulatory caps)
Custom Formula	Contact admin	Contact admin

Key Features

💰 Flexible Earnings Components

Create unlimited allowance, bonus, and incentive types with custom calculations.

Business Value:

Support diverse compensation structures across departments
Standardize allowance policies company-wide
Automate bonus calculations and eliminate manual errors
Enable performance-based pay components

Perfect for: Companies with complex compensation packages, multiple allowance types, or performance-based incentive programs

📉 Customizable Deduction Components

Define various deduction types with automatic calculation rules.

Business Value:

Automate loan/advance repayment tracking
Standardize penalty structures for consistent policy enforcement
Handle unpaid leave calculations accurately
Maintain complete audit trail

Perfect for: Companies managing employee loans, advances, or custom deduction policies requiring transparency and accuracy

🏛️ Statutory Compliance Components

Pre-configure mandatory contributions (BPJS, pension, zakat) per Indonesian regulations.

Business Value:

Ensure 100% compliance with Indonesian labor laws
Automate BPJS calculations (Health, Employment, Pension) accurately
Accurate tax withholding (PPh 21/26)
Reduce compliance risk and avoid penalties

Perfect for: All Indonesian companies requiring statutory compliance and wanting peace of mind with labor law adherence

🧮 Multiple Calculation Types

Support fixed amounts, percentages, and quantity-based calculations automatically.

Business Value:

Eliminate manual calculation errors
Standardize calculation methods across organization
Support diverse component logic (fixed, percentage, quantity-based)
Reduce payroll processing time significantly

Perfect for: Companies needing automated, error-free payroll calculations with diverse component types

🎯 Granular Tax Control

Configure tax treatment individually per component for accurate withholding.

Business Value:

Precise taxable income calculations
Full compliance with Indonesian tax regulations (PMK 168/2023)
Support non-taxable benefits properly
Accurate annual tax reporting (SPT)

Perfect for: Companies requiring accurate tax compliance and wanting to maintain employee trust through proper tax handling

🏥 BPJS Integration Control

Specify which components included in BPJS Health and Employment calculations.

Business Value:

Correct BPJS premium calculations
Full compliance with BPJS regulations
Optimize insurance contribution costs
Prevent over/under contribution penalties

Perfect for: Companies managing BPJS contributions accurately and wanting to optimize costs while maintaining compliance

📊 Prorata-Capable Components

Enable automatic prorata adjustments for mid-period joiners/leavers.

Business Value:

Fair salary calculation for partial months
Automatic proportional allowances
Compliance with labor laws requiring prorata
Employee satisfaction with fair pay practices

Perfect for: Companies with frequent mid-month hires, resignations, or unpaid leave requiring fair compensation

📄 Payslip Display Control

Choose which components appear on employee payslips.

Business Value:

Employee transparency builds trust
Reduce payroll inquiries
Compliance with disclosure requirements
Professional payslip presentation

Perfect for: Companies prioritizing employee communication, transparency, and wanting to reduce HR administrative burden

🏢 Component Categorization

Organize components into categories for easier management.

Business Value:

Logical grouping (Fixed/Variable Allowance, Kasbon, Penalties)
Simplified component selection during payroll
Enhanced reporting by category
Easier audit and compliance review

Perfect for: Large organizations managing many component types and needing organized reporting structures

🔒 Component Locking Feature

Lock component amounts to prevent unauthorized changes.

Business Value:

Ensure standardized amounts for policy compliance
Prevent unauthorized adjustments
Support regulatory requirements for fixed contributions
Maintain budget control

Perfect for: Companies requiring standardization, budget control, and consistent policy application across employees

Key Concepts

Component Types

Earnings (Additions to Gross Salary):

Allowances (transport, meal, housing, communication)
Bonuses (performance, annual, project completion)
Incentives (sales commission, attendance bonus)
Overtime pay
Shift allowances

Deductions (Subtractions from Salary):

Loan/advance repayments (kasbon, employee loans)
Unpaid leave deductions
Late arrival penalties
Absence fines
Voluntary contributions

Statutory (Mandatory Legal Contributions):

BPJS Kesehatan (Health Insurance) - employee & employer portions
BPJS Ketenagakerjaan (Employment): JHT, JKK, JKM, JP
Pension Fund contributions
Zakat/Religious donations

Note: Income Tax (PPh 21/26) is NOT configured as statutory component. Tax rates are configured separately in Tax Component.

Component Fields

Common Fields (All Component Types):

Field	Type	Required	Description
Code	Text	Yes	Unique identifier (e.g., "EARN_TRANS", "DED_LOAN", "STAT_BPJS_HEALTH")
Name	Text	Yes	Display name (e.g., "Transport Allowance", "BPJS Health - Employee")
Description	Text	No	Detailed explanation of component purpose
Type	Dropdown	Yes	Calculation type (Fixed Amount/Percentage/Quantity-Based)
Unit	Dropdown	No	Measurement unit (Day, Hour, Amount, Percent)
Default Amount	Number	Yes	Standard value or rate
Default Quantity	Number	Yes	Standard quantity (usually 1)
Fixed	Checkbox	No	Lock amount, cannot override per employee
Taxable	Checkbox	Yes	Include in taxable income calculation
Included in Journal	Checkbox	No	Generate accounting journal entry
Show in Payslip	Checkbox	Yes	Affects take-home pay and displayed on employee payslip
Active	Checkbox	Yes	Component available for selection

Additional Fields (Earnings & Deductions ONLY):

Field	Description
Category	Component category for grouping (Fixed Allowance, Kasbon, etc.)
Included in BPJS Ketenagakerjaan	Include in BPJS Employment calculation base
Included in BPJS Kesehatan	Include in BPJS Health calculation base
Included in Prorata	Apply prorata for partial months

Additional Fields (Statutory ONLY):

Field	Description
Default Percentage	Rate for percentage-based statutory calculations
Min Amount	Minimum contribution amount
Max Amount	Maximum contribution amount (e.g., BPJS salary cap)

Note: Formula field exists but is not user-editable. Contact administrator for custom formula requirements.

Show in Payslip Field

Controls whether component affects take-home pay and appears on employee payslip.

Show in Payslip = Checked (✅):

Component affects take-home pay calculation
Displayed on employee payslip
Visible to employee
Contributes to final net salary

Show in Payslip = Unchecked (❌):

Component does NOT affect take-home pay
NOT displayed on employee payslip
Hidden from employee view
Internal calculation only

Common Configurations:

Earnings Components:

Transport Allowance, Meal Allowance, Bonuses → Show ✅

Deductions Components:

Loan Repayment, Penalties, Unpaid Leave → Show ✅

Statutory Components (Employee Portions):

BPJS Health Employee, BPJS JHT Employee → Show ✅ (affects take-home)

Statutory Components (Employer Portions):

BPJS Health Employer → Show ✅ or ❌ (company policy)
- Show ✅: For transparency, shows total employment cost
- Hide ❌: Not deducted from employee, doesn't affect take-home

Field Comparison: Earnings/Deductions vs Statutory

Field	Earnings/Deductions	Statutory	Why Different?
Category	✅ Required	❌ Not available	Earnings/Deductions need grouping; Statutory already categorized by law
BPJS Inclusion	✅ Available	❌ Not available	Earnings/Deductions form BPJS base; Statutory ARE BPJS contributions
Prorata	✅ Available	❌ Not available	Earnings/Deductions may need prorata; Statutory auto-calculated
Default Percentage	❌ Not available	✅ Available	Statutory often percentage-based with regulatory rates
Min/Max Amount	❌ Not available	✅ Available	Statutory has regulatory caps (e.g., BPJS max salary)

Statutory Components Scope

What Statutory Components Include:

BPJS Kesehatan (Health Insurance) - employee & employer portions
BPJS Ketenagakerjaan (Employment Insurance): JHT, JKK, JKM, JP
Pension fund contributions (if applicable) - employee & employer portions
Zakat/Religious donations (if company facilitates)
Other mandatory legal contributions

What Statutory Components DO NOT Include:

❌ Income Tax (PPh 21/26)

Why Pension Fund & Zakat in Statutory:

Regulated by law (PMK 168/2023 for tax treatment)
Can reduce taxable income if meet requirements
Requires specific reporting and documentation
Company acts as withholding agent
Subject to regulatory compliance

Requirements for Tax Deduction:

Pension Fund: Must be paid to pension fund approved by Menteri/OJK or BPJS Ketenagakerjaan
Zakat: Must be paid to official Badan Amil Zakat or government-recognized religious institutions
Through Employer: Must be deducted and paid through employer (not direct payment by employee)

Component Calculation Types

Fixed Amount:

Flat amount regardless of other factors
Example: Rp 500,000 meal allowance per month
Unit: Amount (no calculation needed)

Percentage:

Based on percentage of base salary or gross
Example: 10% of base salary as performance bonus
Unit: Percent
Calculation: Base Salary × Percentage

Quantity-Based:

Amount × Quantity
Units: Day, Hour, Month
Example: Rp 50,000 per hour × 10 overtime hours = Rp 500,000

Custom Formula:

Complex calculations with multiple variables
Not directly user-configurable
Contact administrator for implementation

Fixed Component Behavior

Fixed = Checked (✅):

Amount locked at default value
Cannot override when assigned to employee
All employees receive exact same amount
Use for: Statutory rates, standardized allowances, policy-mandated amounts

Fixed = Unchecked (❌):

Amount can be overridden per employee
Default serves as starting point
Flexibility for individual customization
Use for: Grade-based allowances, negotiated packages, variable amounts

Tax Treatment

Taxable = Checked (✅):

Included in gross income for tax calculation
Increases income tax withholding (PPh 21)
Examples: Most allowances, bonuses, overtime
Required for: Most monetary benefits

Taxable = Unchecked (❌):

Excluded from taxable income
No impact on income tax
Examples: Reimbursements (within limits), certain statutory contributions
Requires: Valid tax regulation basis

Important: Indonesian tax law (PMK 168/2023) determines what's taxable. Incorrect treatment = compliance violations and penalties.

BPJS Inclusion

Determines which components affect BPJS contribution calculations.

Available for: Earnings and Deductions ONLY (not Statutory)

BPJS Kesehatan (Health Insurance):

Calculation base = components marked "Included in BPJS Kesehatan"
Employee contribution: 1% of calculation base
Employer contribution: 4% of calculation base
Maximum base: Rp 12,000,000 (2025 regulation)
Typically includes: Base salary + fixed allowances

BPJS Ketenagakerjaan (Employment Insurance):

Calculation base = components marked "Included in BPJS Ketenagakerjaan"
Includes JHT, JKK, JKM, JP programs
Rates vary by program (JHT: 2% employee + 3.7% employer)
Typically includes: Base salary + regular allowances

Configuration Guidelines:

✅ Include: Base salary, fixed allowances (transport, meal, housing)
❌ Exclude: Variable bonuses, overtime, one-time payments, reimbursements

Prorata Configuration

Enable automatic proportional calculations for partial months.

Available for: Earnings and Deductions ONLY (not Statutory)

When Prorata Applies:

Employee joins mid-month (e.g., starts on 15th)
Employee resigns mid-month (e.g., last day on 20th)
Unpaid leave taken (reduces working days)
Mid-month status changes

Prorata Formula:

Component Value = Default Amount × Prorata Factor
Prorata Factor = Actual Working Days / Total Working Days

Example:

Component: Transport Allowance = Rp 500,000/month
Included in Prorata: Yes ✅
Employee joins: January 15 (worked 12 days out of 22)
Prorata Factor: 12/22 = 0.545
Actual Value: Rp 500,000 × 0.545 = Rp 272,500

Components to Enable Prorata:

✅ Regular allowances (transport, meal, housing)
✅ Fixed benefits
✅ Monthly recurring components

Components to Disable Prorata:

❌ Per-unit components (already proportional - overtime hours, daily rate)
❌ One-time bonuses/payments
❌ Attendance-based incentives (already factor in days worked)

Component Categories

Organize components logically for management and reporting.

Available for: Earnings and Deductions ONLY (not Statutory)

Common Earnings Categories:

Fixed Allowance: Regular monthly allowances (transport, meal, housing)
Variable Allowance: Changes based on criteria (shift, overtime, attendance)
Incentive: Performance-based rewards (sales commission, project bonus)
Bonus: Periodic rewards (annual, quarterly, performance)
Overtime: Overtime compensation
Other Earnings: Special or uncommon additions

Common Deductions Categories:

Fixed Deduction: Regular monthly deductions (pension, union dues, insurance)
Variable Deduction: Changes based on behavior (late penalties, absence fines)
Kasbon: Loan/advance repayments
Unpaid Leave: Deduction for unpaid leave days
Other Deductions: Special or uncommon subtractions

Purpose:

Logical grouping for easier selection
Enhanced reporting by category
Consistent usage across organization
Simplified audit and review

Statutory-Specific Fields

Fields unique to statutory components due to regulatory requirements.

Default Percentage:

Percentage rate for statutory calculations
Example: BPJS Health employee = 1%, employer = 4%
Regulatory rates that change per government regulation

Min Amount:

Minimum contribution amount
Rarely used for most BPJS
May apply to specific programs

Max Amount:

Maximum contribution cap per regulation
BPJS Kesehatan: Based on max salary Rp 12,000,000
Prevents excessive contributions
Updated when regulations change

Active vs. Inactive Components

Control component availability without deleting historical data.

Active Components:

Available for selection in payroll
Visible in component dropdowns
Can be assigned to employees
Used in current payroll periods

Inactive Components:

Hidden from selection in payroll
Not visible in component dropdowns
Cannot be assigned to new employees
Existing assignments remain functional
Historical data preserved

When to Deactivate:

Component no longer used (policy change)
Temporarily suspended (budget freeze)
Replaced by new component
Seasonal components (out of season)
Compliance changes (regulation updates)

Best Practice: Always deactivate instead of delete to maintain data integrity.

Custom Formulas

Complex calculation logic requires administrator involvement.

Standard Types Available:

Fixed Amount
Percentage
Quantity-Based

When Custom Formula Needed:

Multi-variable calculations
Conditional logic (if-then-else)
Tiered calculations (brackets)
Complex business rules

Examples:

Overtime with different rates (weekday 1.5×, weekend 2×, holiday 3×)
Tiered bonuses (5% up to Rp 50M, 10% above Rp 50M)
Allowances based on multiple criteria
Complex statutory calculations

Process:

Document calculation requirements clearly
Contact system administrator
Administrator implements and tests formula
User testing and approval
Deployment to production

Component Reference

Payroll Components (Earnings & Deductions)

Earnings Components

Component Name	Type	Category	Fixed	Taxable	BPJS Ketenagakerjaan	BPJS Kesehatan	Prorata	Journal	Show Payslip
Base Salary	Earnings	-	❌ No	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes
Transport Allowance (Fixed)	Earnings	Fixed Allowance	❌ No	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes
Meal Allowance (Fixed)	Earnings	Fixed Allowance	❌ No	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes
Housing Allowance	Earnings	Fixed Allowance	❌ No	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes
Communication Allowance	Earnings	Fixed Allowance	❌ No	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes
Position Allowance	Earnings	Fixed Allowance	❌ No	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes	✅ Yes
Shift Allowance	Earnings	Variable Allowance	❌ No	✅ Yes	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Attendance Allowance	Earnings	Variable Allowance	❌ No	✅ Yes	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Overtime Pay	Earnings	Overtime	❌ No	✅ Yes	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Performance Bonus	Earnings	Bonus	❌ No	✅ Yes	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Annual Bonus	Earnings	Bonus	❌ No	✅ Yes	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Sales Commission	Earnings	Incentive	❌ No	✅ Yes	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
THR (Holiday Allowance)	Earnings	Bonus	❌ No	✅ Yes	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Reimbursement (Transport)	Earnings	Other Earnings	❌ No	❌ No	❌ No	❌ No	❌ No	✅ Yes	✅ Yes

Deductions Components

Component Name	Type	Category	Fixed	Taxable	BPJS Ketenagakerjaan	BPJS Kesehatan	Prorata	Journal	Show Payslip
Loan Repayment	Deductions	Kasbon	❌ No	❌ No	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Salary Advance Repayment	Deductions	Kasbon	❌ No	❌ No	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Unpaid Leave Deduction	Deductions	Unpaid Leave	❌ No	❌ No	❌ No	❌ No	✅ Yes	✅ Yes	✅ Yes
Late Arrival Penalty	Deductions	Variable Deduction	❌ No	❌ No	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Absence Fine	Deductions	Variable Deduction	❌ No	❌ No	❌ No	❌ No	❌ No	✅ Yes	✅ Yes
Cooperative Dues	Deductions	Fixed Deduction	✅ Yes	❌ No	❌ No	❌ No	✅ Yes	✅ Yes	✅ Yes

Notes:

Fixed Allowances: Include in BPJS (regular predictable income)
Variable Allowances: Exclude from BPJS (irregular income)
Bonuses/Overtime: Usually taxable but exclude from BPJS
Reimbursements: Non-taxable (within reasonable limits and with receipts)
Loan Repayments/Advances: NOT taxable deduction (doesn't reduce taxable income)
Unpaid Leave: NOT taxable deduction - reduces gross income via prorata calculation
Penalties/Fines: NOT taxable deduction - paid from net salary after tax
Pension Fund & Zakat: Configured as Statutory Components (see Statutory Components section)

Statutory Components

BPJS Kesehatan (Health Insurance)

Component Name	Type	Rate/Amount	Fixed	Taxable	Journal	Show Payslip	Notes
BPJS Kesehatan - Employee	Deductions	1%	✅ Yes	❌ No	✅ Yes	✅ Yes	Deducted from salary, reduces taxable income
BPJS Kesehatan - Employer	Earnings	4%	✅ Yes	✅ Yes	✅ Yes	✅ or ❌	Company expense, taxable benefit to employee

Max Salary Base: Rp 12,000,000 (2025 regulation)

BPJS Ketenagakerjaan - JHT (Jaminan Hari Tua / Old Age Security)

Component Name	Type	Rate/Amount	Fixed	Taxable	Journal	Show Payslip	Notes
BPJS JHT - Employee	Deductions	2%	✅ Yes	❌ No	✅ Yes	✅ Yes	Deducted from salary, reduces taxable income
BPJS JHT - Employer	Earnings	3.7%	✅ Yes	❌ No	✅ Yes	✅ or ❌	Company expense, non-taxable per regulation

BPJS Ketenagakerjaan - JKK (Jaminan Kecelakaan Kerja / Work Accident Insurance)

Component Name	Type	Rate/Amount	Fixed	Taxable	Journal	Show Payslip	Notes
BPJS JKK - Employer	Earnings	0.24% - 1.74%	✅ Yes	✅ Yes	✅ Yes	✅ or ❌	Rate varies by industry risk level

Rate varies: Very Low Risk (0.24%), Low (0.54%), Medium (0.89%), High (1.27%), Very High (1.74%)

BPJS Ketenagakerjaan - JKM (Jaminan Kematian / Death Benefit)

Component Name	Type	Rate/Amount	Fixed	Taxable	Journal	Show Payslip	Notes
BPJS JKM - Employer	Earnings	0.3%	✅ Yes	✅ Yes	✅ Yes	✅ or ❌	Company expense, taxable benefit to employee

BPJS Ketenagakerjaan - JP (Jaminan Pensiun / Pension)

Component Name	Type	Rate/Amount	Fixed	Taxable	Journal	Show Payslip	Notes
BPJS JP - Employee	Deductions	1%	✅ Yes	❌ No	✅ Yes	✅ Yes	Deducted from salary, reduces taxable income
BPJS JP - Employer	Earnings	2%	✅ Yes	❌ No	✅ Yes	✅ or ❌	Company expense, non-taxable per regulation

Max Salary Base: Rp 9,559,600 (2025 regulation)

Other Statutory Components

Component Name	Type	Rate/Amount	Fixed	Taxable	Journal	Show Payslip	Notes
Pension Fund - Employee	Deductions	Varies	✅ Yes	✅ Yes	✅ Yes	✅ Yes	Reduces taxable income per PMK 168/2023
Pension Fund - Employer	Earnings	Varies	✅ Yes	❌ No	✅ Yes	✅ or ❌	Company expense, non-taxable within limits
Zakat/Religious Donation - Employee	Deductions	Varies	❌ No	✅ Yes	✅ Yes	✅ Yes	Reduces taxable income per PMK 168/2023, if paid to official body

Legend:

✅ Recommended to check
❌ Recommended to uncheck
✅ or ❌ Company policy decision

Important Notes:

Employee Portions (Deductions):

Always Show in Payslip ✅ (affects take-home pay)
Deducted from employee salary
Generally reduces taxable income

Employer Portions (Earnings):

Show in Payslip: Company decision ✅ or ❌
- Show ✅: For transparency
- Hide ❌: Doesn't affect employee take-home
Company bears the cost
Some taxable, some non-taxable (per regulation)

Taxable Treatment:

BPJS Kesehatan Employer (4%): Taxable benefit ✅
BPJS JHT Employer (3.7%): Non-taxable ❌
BPJS JKK Employer: Taxable benefit ✅
BPJS JKM Employer: Taxable benefit ✅
BPJS JP Employer (2%): Non-taxable ❌
Always verify with latest tax regulations (PMK 168/2023)

Income Tax (PPh 21/26):

❌ NOT configured as statutory component
Configured separately in Tax Component configuration
Uses progressive tax brackets (5%, 15%, 25%, 30%, 35%)

Workflow Diagram

Configuration

Before adding component, configure these master data settings that define component.

Component Category
Tax Component

How to Use

How to Create Earnings Component

Purpose: Add new allowance, bonus, or incentive component to payroll library.

Steps:

Navigate to Payroll Component module
Select Earnings tab
Click "Insert" button

Fill Basic Information:

Code: Unique identifier (e.g., "EARN_TRANS", "ALLOW_HOUSING")
Name: Display name (e.g., "Transport Allowance", "Housing Allowance")
Description: Detailed explanation (optional but recommended)
Category: Select from dropdown (Fixed Allowance, Variable Allowance, Incentive, Bonus, Overtime, Other)

Configure Calculation:

Type: Fixed Amount / Percentage / Quantity-Based
Default Amount: Standard value
Default Quantity: Usually 1
Unit: Amount, Percent, Day, Hour, Month

Configure Component Behavior:

Fixed: ✅ Lock amount | ❌ Allow override per employee
Taxable: ✅ Taxable | ❌ Non-taxable (most are taxable)
Included in BPJS Ketenagakerjaan: ✅ for fixed allowances | ❌ for variable
Included in BPJS Kesehatan: ✅ for fixed allowances | ❌ for variable
Included in Journal: ✅ Generate journal entry | ❌ No journal
Included in Prorata: ✅ for regular allowances | ❌ for quantity-based
Show in Payslip: ✅ Display on payslip | ❌ Hide

Set Active Status:

Active: ✅ Component available for use

Review and Save

Configuration Examples:

Example 1 - Fixed Transport Allowance:

Code: EARN_TRANS
Name: Transport Allowance
Category: Fixed Allowance
Type: Fixed Amount
Default Amount: 500000
Fixed: No
Taxable: Yes
BPJS Ketenagakerjaan: Yes
BPJS Kesehatan: Yes
Prorata: Yes
Show in Payslip: Yes

Example 2 - Performance Bonus:

Code: BONUS_PERF
Name: Performance Bonus
Category: Bonus
Type: Percentage
Default Amount: 10
Unit: Percent
Taxable: Yes
BPJS: No
Prorata: No
Show in Payslip: Yes

Example 3 - Overtime Pay:

Code: EARN_OT
Name: Overtime Pay
Category: Overtime
Type: Quantity-Based
Default Amount: 50000
Unit: Hour
Taxable: Yes
BPJS: No
Prorata: No (already quantity-based)
Show in Payslip: Yes

How to Create Deductions Component

Purpose: Add new deduction type (loan, penalty, unpaid leave) to payroll library.

Steps:

Navigate to Payroll Component module
Select Deductions tab
Click "Insert" button

Fill Basic Information:

Code: Unique identifier (e.g., "DED_LOAN", "DED_LATE")
Name: Display name (e.g., "Loan Repayment", "Late Penalty")
Description: Explanation of deduction purpose
Category: Fixed Deduction, Variable Deduction, Kasbon, Unpaid Leave, Other

Configure Calculation:

Type: Fixed Amount, Percentage, or Quantity-Based
Default Amount: Standard deduction value
Default Quantity: Usually 1
Unit: Amount, Percent, Day, Hour

Configure Component Behavior:

Fixed: ✅ Lock amount | ❌ Allow override
Taxable: ❌ No for most deductions (loans, penalties)
Included in BPJS: Usually ❌ No
Included in Journal: ✅ Yes
Included in Prorata: ✅ Yes for unpaid leave | ❌ No for others
Show in Payslip: ✅ Yes (for transparency)

Set Active Status and Save

Configuration Examples:

Example 1 - Loan Repayment:

Code: DED_LOAN
Name: Loan Repayment
Category: Kasbon
Type: Fixed Amount
Default Amount: 500000
Taxable: No
Prorata: No
Show in Payslip: Yes

Example 2 - Unpaid Leave:

Code: DED_LEAVE
Name: Unpaid Leave Deduction
Category: Unpaid Leave
Type: Quantity-Based
Unit: Day
Taxable: No
Prorata: Yes
Show in Payslip: Yes

How to Create Statutory Component

Purpose: Configure mandatory contributions (BPJS, pension, zakat) per Indonesian regulations.

Steps:

Navigate to Payroll Component module
Select Statutory tab
Click "Insert" button

Fill Basic Information:

Code: Unique identifier (e.g., "STAT_BPJS_HEALTH_EMP", "STAT_JHT_EMP")
Name: Descriptive name with "Employee" or "Employer"
Description: Regulatory basis
Type: Earnings (employer portions) or Deductions (employee portions)

Configure Calculation:

Unit: Usually "Percent" for BPJS
Default Amount: Enter 0 if using percentage
Default Percentage: Enter rate (e.g., 1 for 1%, 4 for 4%)
Max Amount: Maximum contribution cap (e.g., Rp 120,000 for BPJS Health employee)

Configure Component Behavior:

Fixed: ✅ Yes (statutory rates are fixed)
Taxable: Based on regulations
- Employee portions: ❌ No (reduces taxable income)
- Employer portions: Varies (check regulations)
Included in Journal: ✅ Yes
Show in Payslip: ✅ for employee portions | ✅ or ❌ for employer (company policy)

Set Active Status and Save

Configuration Examples:

Example 1 - BPJS Health (Employee):

Code: STAT_BPJS_HEALTH_EMP
Name: BPJS Health - Employee
Type: Deductions
Unit: Percent
Default Percentage: 1
Max Amount: 120000
Fixed: Yes
Taxable: No
Show in Payslip: Yes

Example 2 - BPJS Health (Employer):

Code: STAT_BPJS_HEALTH_EMPLR
Name: BPJS Health - Employer
Type: Earnings
Unit: Percent
Default Percentage: 4
Max Amount: 480000
Fixed: Yes
Taxable: Yes
Show in Payslip: Yes or No (company policy)

Important: Always verify statutory rates with current Indonesian regulations.

How to Edit Component

Purpose: Modify existing component settings or update rates.

Steps:

Navigate to Payroll Component module
Select appropriate tab (Earnings / Deductions / Statutory)
Find component to edit
Right-click → Select "Edit" (OR click Edit icon in Action column)

Modify fields as needed:

Cannot Change: Code (immutable for data integrity)
Can Change: Name, Description, Category, Type, Amounts, All checkboxes, Active status

Review changes carefully and Click "Update"

Result: Changes apply to future payroll periods only. Existing payroll periods not affected.

Common Scenarios:

Scenario 1 - Rate Increase:

Component: Transport Allowance
Old: Rp 500,000 → New: Rp 600,000
Impact: Future payrolls use new amount

Scenario 2 - BPJS Regulation Update:

Component: BPJS Health
Old Max: Rp 480,000 → New Max: Rp 540,000
Impact: Future calculations use new cap

Best Practice: Document reason for change in Description field, communicate to team before changing.

How to Deactivate Component

Purpose: Hide component from selection without deleting historical data.

Steps:

Navigate to Payroll Component module
Select appropriate tab
Find component to deactivate
Right-click → Select "Edit"
Uncheck "Active" checkbox
Click "Update"

Result:

Component hidden from selection dropdowns
Cannot be assigned to new employees/payrolls
Existing assignments continue working
Historical data preserved
Can be reactivated anytime

When to Deactivate:

Company discontinues certain allowance
Budget freeze on bonuses
Replaced by new component
Seasonal component (out of season)
Compliance changes

Best Practice: Update Description field to note why deactivated.

Reactivation: Edit component → Check "Active" → Component available again.

How to Search Components

Purpose: Quickly find specific components in large libraries.

Methods:

Method 1 - Column Filter:

Click filter icon on column header
Enter search term
Examples:
- Code: "EARN" shows all earning codes
- Name: "Transport" finds transport-related components
- Category: "Fixed Allowance" shows fixed allowances only

Method 2 - Sort:

Click column header to sort ascending
Click again to sort descending

Method 3 - Combine Filters:

Apply multiple column filters simultaneously
Example: Category = "Bonus" + Active = True

Common Searches:

Find all allowances: Filter Category contains "Allowance"
Find inactive components: Filter Active = False
Find taxable components: Filter Taxable = Yes
Find BPJS components: Filter Included in BPJS Kesehatan = Yes

Tips: Clear filters to see all components, use specific keywords for faster results.

FAQ

What's the difference between Earnings, Deductions, and Statutory components?

Earnings (Additions):

What: Increase gross salary
Examples: Allowances, bonuses, incentives, overtime
Effect: Adds to employee income
Display: Positive amount on payslip

Deductions (Subtractions):

What: Decrease net salary
Examples: Loans, penalties, unpaid leave
Effect: Reduces employee take-home pay
Display: Negative amount on payslip

Statutory (Mandatory):

What: Legal compliance contributions
Examples: BPJS, pension, zakat
Effect: Both earnings (employer portions) and deductions (employee portions)
Display: Separate section on payslip

Key Differences:

Aspect	Earnings	Deductions	Statutory
Direction	Add to salary	Subtract from salary	Both
Optional	Yes (company decides)	Yes (policy-driven)	No (legally required)
Regulated	No	No	Yes (by law)
Category	Yes	Yes	No (already by law)

When should I mark a component as taxable?

General Rule: Most monetary benefits are taxable per Indonesian tax law.

Taxable (✅):

Base salary
Most allowances (transport, meal, housing, communication)
Bonuses (performance, annual)
Overtime pay
Commissions and incentives

Non-Taxable (❌):

Reimbursements with receipts (within reasonable limits)
Certain statutory employer contributions (specific BPJS portions)
Specific exemptions per tax law

Consequences of Wrong Treatment:

Marking Taxable as Non-Taxable:

❌ Tax underpayment
❌ Penalties from tax authority
❌ Employee owes tax at year-end

When Unsure:

Conservative approach: Mark as taxable (safer)
Consult: Tax consultant or tax authority
Reference: PMK 168/2023

Best Practice: Most regular income = taxable. Only mark non-taxable if there's specific regulatory basis.

Which components should be included in BPJS calculations?

Include in BPJS (✅):

Base salary
Fixed monthly allowances:
- Transport allowance (fixed monthly)
- Meal allowance (fixed monthly)
- Housing allowance
- Position allowance
Regular predictable income

Exclude from BPJS (❌):

Variable/irregular bonuses
Overtime pay
One-time payments
Performance incentives (unpredictable)
Reimbursements

Reasoning: BPJS principle = calculation base must be stable, regular, predictable income.

Example:

Employee with:

Base Salary: Rp 8,000,000 ✅ Include
Fixed Transport: Rp 500,000 ✅ Include
Fixed Meal: Rp 300,000 ✅ Include
Variable Bonus: Rp 2,000,000 ❌ Exclude
Overtime: Rp 500,000 ❌ Exclude

BPJS Calculation Base: Rp 8,800,000

BPJS Kesehatan (1%): Rp 88,000
BPJS JHT (2%): Rp 176,000

Maximum Cap:

BPJS Kesehatan: Max Rp 12,000,000 (2025)
If base > cap, use cap amount

When should I enable "Included in Prorata" for a component?

Enable Prorata (✅) For:

Regular monthly allowances (transport, meal, housing, communication, position)
Fixed benefits
Monthly recurring components

Why: Fair to prorate for employees working partial months.

Example:

Transport Allowance: Rp 500,000/month
Employee works 15 days out of 22
With Prorata: Rp 500,000 × (15/22) = Rp 340,909 ✅ Fair
Without Prorata: Rp 500,000 ❌ Overpayment

Disable Prorata (❌) For:

Already quantity-based components (overtime per hour, per-diem per day)
One-time payments (annual bonus, project bonus)
Attendance-based incentives (already factor in attendance)

Why: Already proportional by nature - prorata would double-reduce.

Decision Guide: Is this a regular monthly amount that should be reduced for partial months?

Yes → Enable ✅
No → Disable ❌

What does the "Fixed" checkbox mean and when should I use it?

Fixed = Checked (✅):

Amount locked at default value
Cannot override per employee
All employees get exact same amount
No customization allowed

Use When:

Regulatory compliance (BPJS rates)
Company policy requires standardized amounts
No exceptions allowed

Example: Standard Meal Allowance = Rp 300,000 (same for all employees)

Fixed = Unchecked (❌):

Amount can be overridden per employee
Default serves as suggestion
Flexibility to customize per employee

Use When:

Amounts vary by grade/level
Need flexibility per employee
Negotiated packages

Example: Position Allowance (Manager: Rp 2M, Staff: Rp 500K)

Decision Guide:

Check Fixed (✅) if:

Regulatory requirement
Company policy mandates standard amount
No customization needed

Uncheck Fixed (❌) if:

Amounts vary by level
Need per-employee flexibility
Negotiated packages

Best Practices:

Statutory components: Usually Fixed ✅
Standard allowances: Usually Fixed ✅
Variable allowances: Usually Not Fixed ❌
Bonuses: Usually Not Fixed ❌

Can I change a component after it's been used in payroll?

Yes, but changes only affect future payroll periods, not past periods.

Past Payroll Periods:

Already generated and locked
Use component settings from that time
NOT affected by current changes
Historical data integrity maintained

Current/Future Payroll Periods:

Not yet generated or still in Draft
Use current component settings
Affected by changes immediately

Example:

Original: Transport Allowance Rp 500,000
January payroll: Generated → Uses Rp 500,000
You change: Rp 600,000 (Feb 1)
January: Still Rp 500,000 ✅
February onwards: Uses Rp 600,000 ✅

What You CAN Change:

Component amount/rate
Tax treatment
BPJS inclusion
Prorata setting
All checkboxes
Description and name

What You CANNOT Change:

Component code (immutable)
Formula (contact administrator)

Best Practices:

Check if component used in current open period
Document reason for change
Communicate to team before changing
Test with sample payroll

Major Changes: Consider creating NEW component instead of editing (e.g., "Transport Allowance v2").

What's the difference between deactivating and deleting a component?

Deactivate (Recommended):

What Happens:

Component hidden from selection
Cannot assign to new employees
Existing assignments continue working
Historical data preserved
Can be reactivated anytime
Maintains data integrity

Use When:

Component no longer used
Temporarily suspended
Replaced by new component
Want to hide but keep history

Delete (Use Carefully):

What Happens:

Component permanently removed
Cannot be recovered
May break historical data
Can cause errors in reports
Cannot be undone

Use When:

Component never used (created by mistake)
Test/dummy data cleanup
Absolutely certain never needed

Decision Matrix:

Situation	Deactivate	Delete
Used in past payrolls	✅ Yes	❌ No
May use again	✅ Yes	❌ No
Never used	Either OK	✅ Yes
Test data	Either OK	✅ Yes
Unsure	✅ Yes (safe)	❌ No (risky)

Consequences:

Deactivating:

✅ Safe - no data loss
✅ Reversible
✅ Maintains audit trail

Deleting:

❌ Risky - potential data loss
❌ Irreversible
❌ May break references

Best Practice: Always deactivate instead of delete to maintain data integrity.

When in Doubt: Deactivate (safe and reversible).

How do I handle statutory rate changes (BPJS, tax)?

When Rates Change:

Government announces new rates (usually annually)
Effective date specified in regulation
Must update by effective date for compliance

Update Process:

Step 1: Monitor Regulations

Subscribe to BPJS and Kemenaker updates
Follow tax authority (DJP) announcements
Check quarterly for regulation changes

Step 2: Plan Update

Note effective date
Calculate new rates/amounts
Plan update before effective date

Step 3: Update Components

Option A - Edit Existing (Minor Change):

Navigate to Statutory tab
Edit affected component
Update Default Percentage or Max Amount
Update Description (note regulation reference)
Save

Example:

Component: BPJS Health - Employee
Old: 1% max Rp 120,000
New: 1% max Rp 135,000 (2026 regulation)
Edit: Max Amount = 135000
Description: "Per Permenaker XX/2025 effective Jan 1, 2026"

Step 4: Test

Generate test payroll with new rates
Verify calculations per new regulation
Compare with manual calculation

Step 5: Communicate

Notify payroll team
Inform employees if contribution amounts change
Provide regulation reference

Common Updates:

BPJS Kesehatan:

Rate changes: Rare (1% and 4% stable)
Max salary cap: Updated occasionally (currently Rp 12M)

BPJS Ketenagakerjaan:

Rate changes: Very rare
Max salary cap: May change by program

Income Tax:

Progressive brackets: Updated occasionally
PTKP amounts: Updated every few years

Best Practices:

Subscribe to official regulation sources
Set calendar reminders for quarterly checks
Document regulation basis in Description
Update at least 1 week before effective date
Test with multiple salary scenarios
Keep regulation documents on file

Can I create custom formulas for component calculations?

Custom formulas are not directly configurable by users - contact system administrator for custom formula requirements.

Standard Calculation Types Available:

1. Fixed Amount:

Flat amount
Example: Rp 500,000 transport allowance
No formula needed

2. Percentage:

Based on percentage of salary/base
Example: 10% of base salary
System calculates automatically

3. Quantity-Based:

Amount × Quantity
Example: Rp 50,000 per hour × 10 hours
System calculates automatically

When You Need Custom Formula:

Multi-variable calculations
Conditional logic (if-then-else)
Tiered calculations (brackets)
Special business rules

Example Custom Formula Needs:

Overtime with different rates (weekday vs weekend vs holiday)
Tiered bonuses (5% up to Rp 50M, 10% above)
Allowances based on multiple criteria

How to Request Custom Formula:

Step 1: Document Requirements

Describe calculation logic clearly
Provide example scenarios with numbers
Specify all variables involved
Note any conditions or rules

Step 2: Contact Administrator

Submit request
Provide detailed documentation
Include business justification

Step 3: Testing

Administrator implements formula
Test with sample data
Verify results
Approve before production

Example Request:

Component: Overtime Pay
Logic:
- IF day = weekday: hourly_rate × 1.5 × hours
- IF day = weekend: hourly_rate × 2 × hours
- IF day = holiday: hourly_rate × 3 × hours

Example:
- Base hourly: Rp 50,000
- Weekday 5 hours: Rp 375,000
- Weekend 3 hours: Rp 300,000

Why Administrator Required:

System integrity protection
Thorough testing needed
Security and validation
Audit trail maintenance

Alternative Solutions:

If Simple: Use existing Fixed/Percentage/Quantity types

If Moderately Complex: Combine multiple components or manual override

If Highly Complex: Request custom formula from administrator

Important: Formula field is not displayed on form for regular users. Only administrators can configure custom formulas.

Overview​

Key Features​

💰 Flexible Earnings Components​

📉 Customizable Deduction Components​

🏛️ Statutory Compliance Components​

🧮 Multiple Calculation Types​

🎯 Granular Tax Control​

🏥 BPJS Integration Control​

📊 Prorata-Capable Components​

📄 Payslip Display Control​

🏢 Component Categorization​

🔒 Component Locking Feature​

Key Concepts​

Component Types​

Component Fields​

Show in Payslip Field​

Field Comparison: Earnings/Deductions vs Statutory​

Statutory Components Scope​

Component Calculation Types​

Fixed Component Behavior​

Tax Treatment​

BPJS Inclusion​

Prorata Configuration​

Component Categories​

Statutory-Specific Fields​

Active vs. Inactive Components​

Custom Formulas​

Component Reference​

Payroll Components (Earnings & Deductions)​

Earnings Components​

Deductions Components​

Statutory Components​

BPJS Kesehatan (Health Insurance)​

BPJS Ketenagakerjaan - JHT (Jaminan Hari Tua / Old Age Security)​

BPJS Ketenagakerjaan - JKK (Jaminan Kecelakaan Kerja / Work Accident Insurance)​

BPJS Ketenagakerjaan - JKM (Jaminan Kematian / Death Benefit)​

BPJS Ketenagakerjaan - JP (Jaminan Pensiun / Pension)​

Other Statutory Components​

Workflow Diagram​

Configuration​

How to Use​

FAQ​

Overview

Key Features

💰 Flexible Earnings Components

📉 Customizable Deduction Components

🏛️ Statutory Compliance Components

🧮 Multiple Calculation Types

🎯 Granular Tax Control

🏥 BPJS Integration Control

📊 Prorata-Capable Components

📄 Payslip Display Control

🏢 Component Categorization

🔒 Component Locking Feature

Key Concepts

Component Types

Component Fields

Show in Payslip Field

Field Comparison: Earnings/Deductions vs Statutory

Statutory Components Scope

Component Calculation Types

Fixed Component Behavior

Tax Treatment

BPJS Inclusion

Prorata Configuration

Component Categories

Statutory-Specific Fields

Active vs. Inactive Components

Custom Formulas

Component Reference

Payroll Components (Earnings & Deductions)

Earnings Components

Deductions Components

Statutory Components

BPJS Kesehatan (Health Insurance)

BPJS Ketenagakerjaan - JHT (Jaminan Hari Tua / Old Age Security)

BPJS Ketenagakerjaan - JKK (Jaminan Kecelakaan Kerja / Work Accident Insurance)

BPJS Ketenagakerjaan - JKM (Jaminan Kematian / Death Benefit)

BPJS Ketenagakerjaan - JP (Jaminan Pensiun / Pension)

Other Statutory Components

Workflow Diagram

Configuration

How to Use

FAQ