Health Insurance Contribution for Additional Family Members (BPJS Kesehatan)

Modified on Tue, 9 Sep at 1:04 PM

Starting in the second half of 2021, the Directorate General of Treasury, Ministry of Finance (Indonesia) issued Regulation No. PER-7/PB/2021 on the procedure for deducting health insurance contributions for additional family members of employees receiving wages (Pekerja Penerima Upah / PPU).


This regulation allows eligible employees to register not only their core family but also additional family members in the national health insurance (BPJS Kesehatan), with contributions automatically deducted through the government salary system.


Who is Eligible?

Additional family members include:

  • The 4th child and beyond

  • Father

  • Mother

  • Parents-in-law


Contribution Amount

  • 1% of the employee’s salary/wage per additional family member per month

  • Maximum contribution: IDR 120,000 per additional family member

  • Salary/wage includes:

    • Basic salary

    • Allowance which subject to BPJS 


Process to Register Additional Family Members into BPJS Kesehatan Portal

HR personnel must submit Form 37 via the BPJS portal to request enrollment of additional family members.


Data required:

  • National ID Number (NIK)

  • Family Card (KK) number

  • Phone number

  • Active email address


How to Set It Up in HReasily

To ensure proper contribution tracking in HReasily, HR/admin must configure the deduction as follows:


1. Go to the employee’s ProfilePayroll Info.


2. Click Edit under payroll info.


3. Under Additional Employee BPJS Kesehatan Contribution, select the percentage based on the number of additional family members:

  • 1% → if there is 1 additional family member (e.g., Mother)

  • 2% → if there are 2 additional family members (e.g., Mother + Father)

  • 3% → if there are 3 additional family members (e.g., Mother + Father + 4th child), and so on.



Note: The contribution is calculated as 1% of the employee’s salary/wage per additional family member per month, capped at IDR 120,000 per person.


Payroll Calculation Examples

Example 1

  • Base Salary  IDR 9,000,000

  • Additional dependent: 2 person (e.g., mother and father)

    • Setting: Additional Employee BPJS Kesehatan Contribution: 2%

  • Standard BPJS Kesehatan contribution (PPU):

    • Total = 5% of salary

    • 4% paid by employer

    • 1% paid by employee

  • Extra BPJS deduction for non-primary dependent: 2% 

Payroll Deduction Breakdown:

ItemRateAmount
BPJS Kesehatan – Employee Share1% SalaryIDR 90,000
Extra for 2 non-primary dependent2% Salary IDR 180,000
Total Deduction from Employee
IDR 270,000



Example 2

  • Base Salary  IDR 75,000,000

  • Additional dependent: 1 person (e.g., mother)

    • Setting: Additional Employee BPJS Kesehatan Contribution: 1%

  • Standard BPJS Kesehatan contribution (PPU):

    • Total = 5% of salary

    • 4% paid by employer

    • 1% paid by employee

  • Extra BPJS deduction for non-primary dependent: 1% per person

Payroll Deduction Breakdown:

ItemRateAmount
BPJS Kesehatan – Employee Share1% Salary (capped at IDR 120,000 per person.) IDR 120,000
Extra for 1 non-primary dependent1% Salary (capped at IDR 120,000 per person.)IDR 120,000
Total Deduction from Employee
IDR 240,000



Example 3

  • Base Salary  IDR 6,000,000

  • Transport Allowance which subject to BPJS IDR 1,000,000

  • Additional dependent: 1 person (e.g., mother)

    • Setting: Additional Employee BPJS Kesehatan Contribution: 1%

  • Standard BPJS Kesehatan contribution (PPU):

    • Total = 5% of salary

    • 4% paid by employer

    • 1% paid by employee

  • Extra BPJS deduction for non-primary dependent: 1% per person

Payroll Deduction Breakdown:

ItemRateAmount
BPJS Kesehatan – Employee Share1% Salary + Allowance IDR 70,000
Extra for 1 non-primary dependent1% Salary + Allowance.IDR 70,000
Total Deduction from Employee
IDR 140,000

 



References

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