Calculation of BPJS Employment Contributions for JKK and JKM – Work Accident Insurance (JKK) and Death Benefit (JKM) is a component of the social security program administered by the Social Security Agency (BPJS Ketenagakerjaan). JKK & JKM is crucial for workers, providing protection in various sectors and covering work-related injuries, illnesses, and death.
The BPJS Ketenagakerjaan Work Accident Insurance (JKK) and Death Benefit (JKM) program provides benefits in the form of unlimited medical expenses based on medical needs, death benefits, and disability benefits in the event of a work-related accident. In addition, JKK also covers other benefits such as hospitalization, including inpatient care.
But do you know how BPJS contributions are calculated for this JKK & JKM program?
In this article, we’ll discuss this. Read on until the end.
What is JKK?
The Work Accident Insurance Program (JKK) is a social security program that covers healthcare costs according to medical needs and cash benefits for every worker who experiences a work accident or occupational disease. It is administered nationally based on social insurance principles, requiring regular contributions or contributions paid by the government to BPJS Ketenagakerjaan.
What is JKM?
Death Insurance, or JKM, is a cash benefit provided by BPJS Ketenagakerjaan to beneficiaries when a participant dies due to a non-work-related accident. According to Law No. 40 of 2004, the BPJS Ketenagakerjaan program aims to provide death benefits to beneficiaries and to ensure that beneficiaries can meet their basic living needs upon the participant’s death.
BPJS Employment Contribution Calculation for Work Accident Insurance (JKK)
BPJS Employment contributions for Work Accident Insurance (JKK) in 2025 will be calculated based on the risk level of the job, with rates varying between 0.24% and 1.74% of the worker’s monthly wage.
In addition, there will be an adjustment to the JKK contribution rate for labor-intensive industries, with a 50% discount on JKK contributions in 2025.
The following is a breakdown based on industry risk level:
Low-risk industries: from 0.24% → 0.12%
Medium-risk industries: from 0.54%–0.89% → 0.27%–0.445%
High-risk industries: from 1.27%–1.74% → 0.635%–0.87%
Labor-intensive Industries Will Receive a 50% Discount on JKK Contributions in 2025
- Textile and Textile Products (TPT) Industry: includes the manufacture of clothing, fabrics, and other textile products.
- Footwear Industry: includes companies that produce shoes and sandals.
- Food and Beverage Industry: includes food and beverage processing factories.
- Furniture Industry: manufactures various types of furniture.
- Toy Industry: factories that produce children’s toys.
BPJS Employment Contribution Calculation for Death Benefit Insurance (JKM)
The BPJS Employment Death Benefit (JKM) contribution for wage-earning participants is 0.3% of the employee’s monthly salary, and the entire contribution is covered by the company.
Calculation JKK Example
Dhika, an employee with a monthly salary of Rp5,000,000 and working in an environment with a low risk of work-related accidents, calculates his JKK contribution:
JKK Rate (Low Risk): 0.54%
JKK Contribution: 0.54% x Rp5,000,000 = Rp27,000
Therefore, the JKK contribution covered by the company for this employee is Rp27,000 per month.
Example of Calculating Labor-Intensive Industrial Social Security (JKK) – 50% Discount
Dhika, a labor-intensive industrial worker with a monthly salary of Rp5,000,000 at his company, has a very low occupational risk category. Here’s how to calculate Dhika’s JKK contribution after the discount:
Salary: Rp5,000,000
Risk Level: Very Low (JKK rate 0.24%)
Initial JKK Contribution: 0.24% * Rp5,000,000 = Rp12,000
50% Discount: Rp12,000 * 50% = Rp6,000
JKK Contribution After Discount: Rp12,000 – Rp6,000 = Rp6,000
JKM Calculation Example
Dhika is an employee with a monthly salary of Rp 8,000,000. Here’s an example calculation:
Salary: Rp 8,000,000 per month
JKM Contribution: 0.3% x Rp 8,000,000 = Rp 24,000
So, the JKM contribution paid by the company for Dhika is Rp 24,000 per month.
Confused about managing BPJS for your employees? Don’t worry, there are several ways to manage and understand BPJS.
Let’s contact Indoservice now!
Indoservice provides BPJS management services, both BPJS Employment and BPJS Health, specifically for Indonesian workers (TKI) and foreign workers (TKA) in Indonesia.
Contact us to discuss your BPJS needs via email at admin@indoservice.co.id or Telp. / Whatsapp at +62877-1449-8500.
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