Religious Holiday Allowance (THR) to Be Paid in Full

 

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Ahead of the Religious Holiday, Religious Holiday Allowance/Tunjangan Hari Raya (“THR”) is a non-wage income that must be paid by the Employers to their Employees. On 6 April 2022, The Ministry of Manpower has issued the Circular Letter (“CL”) of the Minister of Manpower (“MoM”) Number M/1/HK.04/IV/2022 concerning the Implementation of Religious Holiday Allowance in 2022 for Employees (“CL MoM 1/2022”).

In the regulation concerning THR in 2022, there are significant changes from the previous 2 (two) years. The most notable change is the current provision in which the THR must be paid in full.

This ARMA Update will discuss the latest regulation, including the changes and the calculation of THR in 2022.

Please see our Update regarding this regulation in English (here).

Tunjangan Hari Raya (THR) Tahun 2022 Dibayar Penuh

Menjelang Hari Raya Keagamaan, Tunjangan Hari Raya (“THR”) adalah pendapatan non-upah yang wajib dibayarkan oleh Pengusaha kepada Pegawainya. Pada tanggal 6 April 2022, Kementerian Ketenagakerjaan telah menerbitkan Surat Edaran (“SE”) Menteri Tenaga Kerja (“Menaker”) Nomor M/1/HK.04/IV/2022 tentang Penyelenggaraan Tunjangan Hari Raya Keagamaan (“THR”) tahun 2022 untuk Pegawai (“SE Menaker 1/2022”).

Pengaturan mengenai THR di tahun 2022 memiliki perubahan yang signifikan dari 2 (dua) tahun sebelumnya. Perubahan yang utama di tahun 2022 adalah THR harus dibayar penuh.

ARMA Update kali ini akan membahas regulasi terbaru, termasuk perubahan dari tahun sebelumnya dan penghitungan THR di tahun 2022.

Mohon untuk melihat Update kami atas peraturan ini dalam Bahasa Inggris (di sini). 


Disclaimer:
This client update is the property of ARMA Law and intended for providing general information and should not be treated as legal advice, nor shall it be relied upon by any party for any circumstance. ARMA Law has no intention to provide a specific legal advice with regard to this client update.

 
 

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