PPh 21 TER Method (PMK 168/2023)
How it works in HR terms, plus the calculator. Rates are read from the same table as the payroll system.
In force since 1 January 2024
Calculate monthly PPh 21 (TER)
For January–November. Nothing you type is stored.
Enter a gross figure and pick a PTKP status; the result appears here.
What has changed since January 2024
Since January 2024, PMK 168/2023 has replaced how monthly PPh 21 is calculated for January through November: one month's gross income multiplied by a single average effective rate (TER), read from a table according to the employee's PTKP category. There is no deduction for position costs or PTKP in those months; it is all averaged into the rate.
Three categories
TER A applies to TK/0, TK/1, and K/0. TER B applies to TK/2, TK/3, K/1, and K/2. TER C applies to K/3. Each category has its own rate table.
What has not changed
In December, PPh 21 is calculated for the full year using the progressive Article 17 rates (after position costs and PTKP), less the total already withheld from January to November. The difference is withheld or refunded on the December payslip. The calculator above covers TER months only.
The mistakes we see most often
- The gross income used leaves out fixed allowances or overtime, so the rate chosen is too low.
- PTKP status is not updated after an employee marries or has a new dependant.
- The TER table is retyped in a spreadsheet with one bracket limit wrong.
All three only show up in December, as an underpayment.
Source of the rates
The TER table on this page is the same table the HRKita payroll system uses, exported on the date shown next to the calculator. This tool is not tax advice; please confirm with your tax consultant.
What people usually ask before a demo
Why can the December result differ?
The TER method applies from January to November. In December, PPh 21 is recalculated for the full year using the progressive Article 17 rates, less what has already been withheld. This calculator covers TER months only.
Where do the rates in this calculator come from?
From the same TER table the HRKita payroll system uses, exported on the date shown next to the calculator.
Is this calculator tax advice?
No. It is a tool for estimating monthly withholding. Please confirm your tax treatment with your tax consultant.
Does this calculator store my data?
No. The figures you enter are calculated on the server and are not stored.
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