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MoF Regulation No. 152/PMK.010/2015 dated August 6, 2015

ByFalcon

STIPULATION OF INCOME RELATING TO DAILY AND WEEKLY WORKER ALSO OTHER NON PERMANENT EMPLOYEES WHO EXEMPTED FROM INCOME TAX WITHHOLDING

Daily and weekly worker and other non permanent employees as mentioned in article 21 paragraph 4 Income Tax Law No. 7 Year 1983 as last amended by Law No. 36 Year 2008, who receive daily gross income up to IDR 300,000 are exempted from income tax withholding.

Such regulation will not valid when:

a.    Gross income exceeding IDR 3 millions per month; or

b.    Such income is paid monthly.

Such provision will not be applied to salesman and insurance freelance marketing who receive honorarium or commission.

Further provision on procedures for income tax calculation will be regulated by DGT Regulation.

At the effective date of this regulation, Minister of Finance Regulation No. 206/PMK.011/2012 is void and no longer valid.

This regulation will be effective at promulgation date.

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