Government‑Covered PPh 21 Tax Benefit Works Without Written

Jakarta, 8 November 2025 – The Directorate General of Taxes (DJP) clarified that the government‑covered PPh 21 (DTP) benefit can be used without a prior written request.

The benefit applies automatically when an employer operates in specified industrial sectors, holds the required main business classification code (KLU), and the employee’s salary does not exceed the thresholds set in PMK 10/2025 and PMK 72/2025.

Employers may issue the PPh 21 withholding certificate (Bupot) directly, pay the amount cash to the employee, and must report the usage through monthly PPh 21/26 returns by 31 January 2026; late reporting results in loss of the incentive.