PPh 21 calculation follows this formula:
BPJS components for employees:
All calculated from basic salary + fixed allowances.
2024 BPJS calculation caps:
Income above these limits still uses the maximum value as calculation base. Applies to all employees without exception.
PTKP status is determined by family conditions:
This status affects the non-taxable income amount.
Yes, this calculator uses official formulas according to:
Calculation results can be used as reference for:
However, consultation with a tax consultant is recommended for special cases.