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印尼2024年开斋节奖金发放合规指南：政府与企业THR义务详解

来源：MoM-IND · Antara Indonesia生效日期：2024-03-30

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

印尼政府已拨付11万亿印尼盾开斋节奖金（THR）予公务员，总预算55万亿盾，要求所有雇主最迟在开斋节前7天全额支付。该政策覆盖公务员、合同制员工、军人、警察、退休人员及私营部门劳动者，包括网约车司机。关键合规要点包括：（1）私营企业须全额一次性支付THR，不得分期；（2）支付截止日为开斋节前7天（2024年为3月30日）；（3）THR计算含基本工资及家庭、伙食、职务、绩效等法定津贴；（4）线上出租车公司须向85万司机发放2200亿盾奖金；（5）未按时支付将影响BPJS劳动保险合规及企业社会责任评级。对企业而言，需立即核对员工名单、核算THR金额、完成内部审批流程，并确保D-7前完成银行转账，避免被劳工部约谈或行政处罚。

✅ 合规行动清单 · Compliance Checklist

  • ›立即核算全体员工THR金额（含基本工资+家庭/伙食/职务/绩效津贴），依据《人力部第6/2023号条例》执行
  • ›确保2024年3月30日前（开斋节前7天）向全部正式、合同制及BPJS注册员工一次性足额支付THR，禁止分期
  • ›网约车平台企业须于3月30日前向85万名注册司机发放总计2200亿印尼盾奖金，并向交通部与人力部提交发放凭证
  • ›Calculate THR for all employees (base salary + family, food, position, and performance allowances) per Manpower Regulation No. 6/2023
  • ›Disburse full THR in a single payment to all formal, contractual, and BPJS-registered employees no later than March 30, 2024 (D-7 before Eid)
  • ›Online taxi platforms must distribute Rp220 billion to 850,000 drivers by March 30 and submit proof of disbursement to the Ministry of Manpower and Ministry of Transportation

English Summary

Indonesia’s 2024 Eid al-Fitr bonus (Tunjangan Hari Raya/THR) requires full, lump-sum payment to all eligible workers no later than seven days before Eid (March 30, 2024). The government allocated Rp55 trillion for civil servants, military, police, and pensioners; private employers must pay THR to 26.5 million registered workers (per BPJS Ketenagakerjaan), with an estimated total of Rp124 trillion. Online taxi platforms are mandated to distribute Rp220 billion to 850,000 drivers. THR must include base salary plus statutory allowances (family, food, position, performance). Installment payments are prohibited. Non-compliance risks labor inspections, BPJS reporting penalties, and reputational damage. Foreign-owned companies operating in Indonesia—including SMEs, multinationals, and platform-based employers—must verify payroll systems, calculate THR per Ministry of Manpower Regulation No. 6/2023, and complete disbursement by March 30. Late or partial payment may trigger summons by the Ministry of Manpower or local labor offices.

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常见问题解答

私营企业THR必须发给哪些员工？是否包含试用期和外包人员？+
必须发放给所有签订劳动合同的员工（含试用期），以及通过正规劳务公司派遣但由本单位实际管理的外包人员。若该员工已在BPJS Ketenagakerjaan注册并缴费，则企业负有直接支付义务。临时工、日结工若符合‘事实劳动关系’认定标准，亦应纳入发放范围。
THR计算基数是否包含2023年年终奖或加班费？+
不包含。根据印尼人力部第6/2023号条例，THR仅以员工入职满12个月后的月均基本工资及法定固定津贴（家庭、伙食、职务、绩效）为基数，不包含浮动奖金、加班费、差旅补贴等非固定收入。
若员工2024年2月才入职，是否有权领取全额THR？+
有权，但按比例发放。例如入职满1个月可领1/12，满6个月领6/12。计算公式为：（工作月数 ÷ 12）× 月薪总额（含法定津贴）。人力部明确要求按实际服务月份折算，不得设最低服务期门槛。
未按时支付THR会面临什么处罚？+
可能被人力部处以行政罚款（最高2亿印尼盾）、强制补发+利息，并列入劳动合规黑名单；连续违规将影响BPJS参保状态及Izin Usaha（营业执照）续期；员工还可提起集体劳动仲裁，索赔双倍THR及精神损失。
外资企业能否用美元支付THR？是否需代扣个人所得税？+
不可。THR必须以印尼盾支付，且须纳入员工当月应税收入，由企业依法代扣PPh 21（个人所得税）。汇率波动风险由企业承担，不得转嫁员工。支付凭证须注明币种、金额、税款明细，并留存至少5年备查。

相关关键词

Indonesia THREid bonus IndonesiaTHR regulation IndonesiaBPJS KetenagakerjaanIndonesia labor compliance
📄 官方原文参考（英文）点击展开
Jakarta (ANTARA) - Finance Minister Purbaya Yudhi Sadewa reported that the government had disbursed Rp11 trillion (over US$650 million) in Eid al-Fitr allowances for state workers, out of the Rp55 trillion (US$3.2 billion) allocated. He assured that the Ministry of Finance had prepared the budget for the religious allowances, popularly known as THR, rejecting claims that payment completion was hindered by the state's capacity. "The budget is already prepared. Maybe some institutions have not submitted proposals to us, because there should be no issue if all (bureaucratic matters) have been addressed," he said in Jakarta on Tuesday. Purbaya reiterated the point, underlining that payments would be made upon receipt of proposals. "It is not that we do not have the money. It is just that some institutions may not have reached out to us," the minister affirmed. Coordinating Minister for Economic Affairs Airlangga Hartarto officially announced a set of Eid al-Fitr bonuses for workers nationwide at a press conference in Jakarta on March 3, highlighting Rp55 trillion for civil servants, contract-based government employees, soldiers, police officers, and pensioners. "This figure represents a 10 percent increase from last year’s Rp49 trillion (US$2.9 billion)," he said, noting that disbursements began on Feb. 26 and would be completed a week before Eid al-Fitr. Hartarto detailed that Rp22.2 trillion had been prepared for 2.4 million central government employees, as well as military and police personnel; Rp20.2 trillion for 4.3 million local government workers; and Rp12.7 trillion for 3.8 million pensioners. The bonuses, he said, comprise base salary plus family, food, positional, and performance allowances, in line with prevailing regulations governing state compensation. For the private sector, the minister said companies must pay THR in full no later than one week before Eid, prohibiting installment payments. He estimated total private-sector holiday bonuses at Rp124 trillion (US$7.3 billion), citing 26.5 million workers registered with state insurer BPJS Ketenagakerjaan. Additionally, he announced the government’s order for online taxi companies to distribute Rp220 billion (around US$13 million) in Eid bonuses for 850 thousand drivers. He underlined mandatory Eid payments for private employees and online taxi drivers as a means to safeguard people’s purchasing power. Related news: Eid bonus prepared for 850,000 ride-hailing drivers totaling Rp220 bln Related news: Ministry to summon online taxi companies over low holiday bonus Related news: Eid bonus must be paid no later than D-7: PrabowoTranslator: Bayu Saputra, Tegar NurfitraEditor: Azis Kurmala Copyright © ANTARA 2026
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