How to Create BP21 for Non‑Permanent Employees with PPh 21 DTP

The government introduced a tax incentive where income tax (PPh 21) is borne by the state for eligible employees of certain employers. Employers must operate in footwear, textile, furniture, leather, or tourism sectors and hold the main KLU code listed in Annex A of PMK 72/2025. Non‑permanent staff whose daily wage ≤ Rp500,000 or monthly ≤ Rp10,000,000 qualify for the incentive.

Eligible employees must have a valid NIK or NPWP registered in the DJP Coretax system and must not receive other DTP incentives such as the IKN program. The incentive is paid as cash, so the employee receives the full take‑home pay because the tax is covered by the government.

Employers must issue a BP21 (Bukti Pemotongan selain Pegawai Tetap) through Coretax, following the e‑Bupot workflow: log in, impersonate the company NPWP, fill in tax period, employee data, gross income, and reference documents, then save and submit. This complies with PMK 5 paragraph (3) of PMK 10/2025 and PMK 72/2025 and ensures the employee benefits from the tax coverage.