Salary Threshold of Rp10 Million for PPh 21 DTP Incentive

The Directorate General of Taxes clarified that permanent employees can receive the government‑funded PPh 21 DTP income‑tax incentive if their regular gross earnings are no more than Rp10 million. The clarification was issued on 7 November 2025.

Only income that is fixed and paid regularly—such as basic salary and recurring allowances—is counted. Irregular earnings like bonuses, holiday allowance (THR) or incidental overtime are excluded, as are variable components that are not defined as regular income in the employment contract.

Eligibility is assessed based on gross income in the January 2025 tax period for employees who started before that month, or in the first month of work in 2025 for new hires. Employees meeting the Rp10 million threshold can claim the PPh 21 DTP incentive for the October‑December 2025 period.