Monthly PPh 21 (TER)
Starting from January 2024, monthly PPh 21 withholding uses the Average Effective Rate (TER) method under PMK No. 168/PMK.03/2023. TER replaces the old annualization approach: employers simply multiply the month's gross income by a single TER rate determined by the employee's marital status and number of dependents. January through November use TER; December uses a progressive Article 17 reconciliation.
Kalkulator
Hitung Cepat: PPh 21 Bulanan (TER)
TK - Tidak Kawin
Berdasarkan PMK No. 168/PMK.03/2023 Lampiran I-III. Berlaku mulai Masa Pajak Januari 2024. Tarif TER berlaku untuk bulan Januari-November; bulan Desember menggunakan tarif progresif Pasal 17 UU PPh. Bukan pengganti konsultasi pajak.
Frequently Asked Questions
What is TER in PPh 21?+
TER (Tarif Efektif Rata-rata, or Average Effective Rate) is a single monthly withholding rate for PPh 21. The rate is set in the annexes of PMK No. 168/PMK.03/2023 and applies from January 2024. The applicable rate depends on the employee's marital status, number of dependents, and monthly gross income.
What is the difference between TER A, TER B, and TER C?+
The three TER classes reflect different PTKP levels. TER A applies to TK/0, TK/1, K/0, HB/0, and HB/1. TER B applies to TK/2, TK/3, K/1, K/2, HB/2, and HB/3. TER C applies only to K/3 (married with three dependents). TER C has the lowest rates because the taxpayer's PTKP is highest.
Does TER apply all year?+
No. TER applies from January through November. In December (the last tax period), the employer must reconcile using the full-year Article 17 progressive brackets, then withhold any remaining balance from the December paycheck.
What is the legal basis for TER?+
TER PPh 21 is governed by PMK No. 168/PMK.03/2023 on the implementation of withholding tax on employment, services, and individual activity income. The TER A, B, and C tables are in Annexes I, II, and III of that regulation.
Related Calculators
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