PPh 21 calculation follows this formula:

1. Salary + Allowances = Gross Income
2. Gross - BPJS = Net Income
3. Net x 12 - PTKP = Taxable Income
4. Taxable Income x Tax Rate = Annual PPh 21
5. Annual PPh 21 ÷ 12 = Monthly PPh 21"

BPJS components for employees:

1. BPJS Health: 1% employee, 4% company
2. BPJS Employment (JHT): 2% employee, 3.7% company
3. BPJS Employment (JP): 1% employee, 2% company

All calculated from basic salary + fixed allowances.

2024 BPJS calculation caps:

1. BPJS Health: IDR 12,000,000
2. BPJS Pension: IDR 9,075,000

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:

1. TK/0: Single, 0 dependents (IDR 54,000,000/year)
2. TK/1: Single, 1 dependent (IDR 58,500,000/year)
3. K/0: Married, 0 dependents (IDR 58,500,000/year)
4. K/1: Married, 1 dependent (IDR 63,000,000/year)
5. K/2: Married, 2 dependents (IDR 67,500,000/year)
6. K/3: Married, 3 dependents (IDR 72,000,000/year)

This status affects the non-taxable income amount.

Yes, this calculator uses official formulas according to:

1. PMK No.168/PMK.03/2023
2. Tax Harmonization Law
3. Latest BPJS regulations

Calculation results can be used as reference for:

1. Monthly PPh 21 reporting
2. BPJS calculations
3. Payslip preparation

However, consultation with a tax consultant is recommended for special cases.