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Fharel Muhammad Ridho, S.H.
KOMENTAR

In the midst of the coronavirus pandemic situation, many questions arise about what are the rights that workers can get regarding salaries and allowances. In this article, I will explain the Regulations regarding BPJS of Employment and BPJS of Health Regarding Salaries and Allowances as a reference for workers to find out what rights will be obtained during their tenure.

• BPJS of Health

The Ruling of Constitutional Court Number 7 P/HUM/2020 of 2020 that revoked the provision of article 34 of Government Regulation Number 75 of 2019 regarding Health Insurance, previously stipulated in Government Regulation Number 75 of 2019 regarding Health Insurance (amending article 29, 30, 32, 33, 33A, 34, 103A), and Government Regulation Number 82 of 2018 regarding Health Insurance.

In this regulation, premium for workers receiving salary, which is 5% of the monthly salary, of which 4% is paid by the employer and 1% is paid by the Participant.

a)  Article 33 paragraph 3 of Government Regulation Number 75 of 2019 stipulates the salary used as a calculation consists of Basic Salary (Upah Pokok) and Fixed Allowance (Tunjangan Tetap).

b)  Employers other than state administrators who violate the provision above, will be subjected to administrative sanctions in the form of written warnings, fines, and/or inability to enjoy certain public services.

• BPJS of Employment

Government Regulation Number 60 of 2015 regarding the Implementation of the Old Age Insurance Program, previously stipulated in Government Regulation Number 46 of 2015 (only amending article 26).

The premium for employee participants is set at 5.7 percent of the employee’s salary. The employer is responsible for paying 3.7 percent of this premium, while the remaining 2 percent is to be paid by the employee. Under certain circumstances, different calculations apply as follows:

Case

Calculation Formula

Salary is paid daily

Daily salary x 25

Salary is paid on a wholesale basis or based on results

Average of the last three months’ salary

Seasonal work with wholesale payment

Average of the last 12 months’ salary

a)  Article 17 of Government Regulation Number 46 of 2015 stipulates that the definition of a month's salary as a participant working for an Employer other than a state organizer consists of Basic Salary (Upah Pokok) and Fixed Allowance (Tunjangan Tetap).

b)  Employers other than state administrators who violate the provision above, will be subjected to administrative sanctions in the form of written warnings, fines, and/or inability to enjoy certain public services.

Government Regulation Number 45 of 2015 regarding the Implementation of the Pension Guarantee Program.

In this regulation, participants must pay monthly premium to the BPJS for Labor at a 3% rate of each participant’s monthly salary, provided that the salary is less than IDR 7 million per month. This amount will be borne jointly by the employer (2%) and the participant (1%).

The employer must deposit the premiums each month on the 15th day. Otherwise, the employer is subject to a 2% penalty from the outstanding premium for every late payment.

The beneficiaries will receive the benefits within 15 days (max) after any of the benefits are disbursable (as explained above) using the following formula:

Period

Formula

First year

1% x (total months of paying premiums : 12 months) x average salary during the payment period.

Following years

previous year’s calculation x indexation factor.

a)  Article 29 of Government Regulation Number 45 of 2015 stipulates that the definition of a month's salary as a participant working for an Employer other than a state organizer consists of Basic Salary (Upah Pokok) and Fixed Allowance (Tunjangan Tetap).

b)  Employers that do not register their employees or report any changes on the participant’s data are subject to administrative sanctions in the form of written warnings, fines, or inability to enjoy certain public services. In turn, BPJS for Labor will be fined 2% of monthly benefit for failure to pay the beneficiaries on time.

Government Regulation Number 82 of 2019 regarding the Implementation of the Work Accident Insurance and Life Insurance Program, previously stipulated in Government Regulation Number 44 of 2015 regarding the Implementation of the Work Accident Insurance and Life Insurance Program (amending article 25, 26, and 34).

In this regulation, employers must pay the Insurance Program premium for their workers in full. The premium for death insurance program is set at 0.30% of the worker’s monthly salary and for Non-Worker Participants is set at IDR 6,800 per month.

Meanwhile, the premium for the work accident insurance program is calculated based on the occupation group of workers listed in Appendix I to the 2015 Regulation. The list consists of five occupation groups differentiated based on the risk level of the working environment as detailed by the table below:

Group of Occupation

Premium

(%) of worker’s monthly salary

Group I

(tailor, trader, insurance officer, organization officer, designer, profession)

0.24

Group II

(farmer, factory labor, entertainer, accommodation worker)

0.54

Group III

(fishery, factory labor, water company officer)

0.89

Group IV

(workers at transportation factory, alcohol manufacturer, waste management, motor vehicle equipment)

1.27

Group V

(timber, freight forwarding, public transportations services, mining, and explosive manufacturing companies)

1.74

a)  Article 19 of Government Regulation Number 44 of 2015 stipulates that the definition of a month's salary as a participant working for an Employer other than a state organizer consists of Basic Salary (Upah Pokok) and Fixed Allowance (Tunjangan Tetap).

b)  Employers other than state administrators who violate the provision above, will be subjected to administrative sanctions in the form of written warnings, fines, and/or inability to enjoy certain public services.

***

Sincerely Yours,

Fharel Muhammad Ridho, S.H.

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