Starting in the second half of 2021, the Directorate General of Treasury, Ministry of Finance (Indonesia) issued Regulation No. PER-7/PB/2021 on the procedure for deducting health insurance contributions for additional family members of employees receiving wages (Pekerja Penerima Upah / PPU).
This regulation allows eligible employees to register not only their core family but also additional family members in the national health insurance (BPJS Kesehatan), with contributions automatically deducted through the government salary system.
Who is Eligible?
Additional family members include:
The 4th child and beyond
Father
Mother
Parents-in-law
Contribution Amount
1% of the employee’s salary/wage per additional family member per month
Maximum contribution: IDR 120,000 per additional family member
Salary/wage includes:
Basic salary
Allowance which subject to BPJS
Process to Register Additional Family Members into BPJS Kesehatan Portal
HR personnel must submit Form 37 via the BPJS portal to request enrollment of additional family members.
Data required:
National ID Number (NIK)
Family Card (KK) number
Phone number
Active email address
How to Set It Up in HReasily
To ensure proper contribution tracking in HReasily, HR/admin must configure the deduction as follows:
1. Go to the employee’s Profile → Payroll Info.
2. Click Edit under payroll info.
3. Under Additional Employee BPJS Kesehatan Contribution, select the percentage based on the number of additional family members:
1% → if there is 1 additional family member (e.g., Mother)
2% → if there are 2 additional family members (e.g., Mother + Father)
3% → if there are 3 additional family members (e.g., Mother + Father + 4th child), and so on.
Note: The contribution is calculated as 1% of the employee’s salary/wage per additional family member per month, capped at IDR 120,000 per person.
Payroll Calculation Examples
Example 1
Base Salary IDR 9,000,000
Additional dependent: 2 person (e.g., mother and father)
Setting: Additional Employee BPJS Kesehatan Contribution: 2%
Standard BPJS Kesehatan contribution (PPU):
Total = 5% of salary
4% paid by employer
1% paid by employee
Extra BPJS deduction for non-primary dependent: 2%
Payroll Deduction Breakdown:
Item | Rate | Amount |
---|---|---|
BPJS Kesehatan – Employee Share | 1% Salary | IDR 90,000 |
Extra for 2 non-primary dependent | 2% Salary | IDR 180,000 |
Total Deduction from Employee | IDR 270,000 |
Example 2
Base Salary IDR 75,000,000
Additional dependent: 1 person (e.g., mother)
Setting: Additional Employee BPJS Kesehatan Contribution: 1%
Standard BPJS Kesehatan contribution (PPU):
Total = 5% of salary
4% paid by employer
1% paid by employee
Extra BPJS deduction for non-primary dependent: 1% per person
Payroll Deduction Breakdown:
Item | Rate | Amount |
---|---|---|
BPJS Kesehatan – Employee Share | 1% Salary (capped at IDR 120,000 per person.) | IDR 120,000 |
Extra for 1 non-primary dependent | 1% Salary (capped at IDR 120,000 per person.) | IDR 120,000 |
Total Deduction from Employee | IDR 240,000 |
Example 3
Base Salary IDR 6,000,000
Transport Allowance which subject to BPJS IDR 1,000,000
Additional dependent: 1 person (e.g., mother)
Setting: Additional Employee BPJS Kesehatan Contribution: 1%
Standard BPJS Kesehatan contribution (PPU):
Total = 5% of salary
4% paid by employer
1% paid by employee
Extra BPJS deduction for non-primary dependent: 1% per person
Payroll Deduction Breakdown:
Item | Rate | Amount |
---|---|---|
BPJS Kesehatan – Employee Share | 1% Salary + Allowance | IDR 70,000 |
Extra for 1 non-primary dependent | 1% Salary + Allowance. | IDR 70,000 |
Total Deduction from Employee | IDR 140,000 |
References
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