PAYROLL SERVICE
As a minimum, a payroll function should provide the following:
- Pay slips to employees each setting out for each month the gross salary, overtime, deductions, and the amount payable to each employee;
- Pay slips to the State Treasury for the monthly payroll tax (WHT21) for the entire monthly salaries payable to employees;
- Pay slips to the Social Security Organizer (BPJS) for the monthly BPJS contribution tied up with the entire monthly salaries payable to employees;
- Payroll journal vouchers for your bookkeeping; and
- Employee income tax (WHT21) returns to be filed with the Indonesian Tax Office (ITO).
Routine as it may look, the payroll function may vary as new employees join in and existing ones go out, bonus is paid to certain employees in particular month, medical reimbursements are provided to some other employees, etc.
Depending on your need, we will assist you with the preparation of payroll-related documents including filing of employee income tax returns.