Beranda › Methodology & Sources
Methodology & Sources
Every number this site computes comes from the rule tables inventoried below. Each table is stored as versioned data with three fields that matter: the official source it was transcribed from, the date the rule takes effect, and the date it was last verified against that source. If you check one thing about this site, check those dates.
Rule inventory — Indonesia
| Rule table | Official source | Effective | Verified |
|---|---|---|---|
| TER monthly tables, categories A / B / C (44 / 40 / 41 brackets) | PP 58/2023 Lampiran A-C, as published in PMK 168/2023 (official PDF, pajak.go.id) - tarif efektif rata-rata bulanan | 2024-01-01 | 2026-11-08 |
| PTKP amounts & TER category mapping (8 statuses) | PP 58/2023 & PMK 168/2023 (PTKP per UU PPh jo. UU HPP) | 2024-01-01 | 2026-11-08 |
| Pasal 17 annual brackets; PKP rounded down to the full thousand | UU HPP (UU 7/2021) - tarif Pasal 17 ayat (1) huruf a UU PPh | 2022-01-01 | 2026-11-08 |
| Biaya jabatan 5%, capped Rp 500,000/month and Rp 6,000,000/year | PMK 168/2023 (biaya jabatan 5% dari penghasilan bruto) | 2024-01-01 | 2026-11-08 |
| BPJS Kesehatan 1% / 4%, wage cap Rp 12,000,000 | BPJS Kesehatan (JKN wage-cap regulation) | 2020-07-01 | 2026-11-08 |
| BPJS JHT 2% / 3.7%, no wage cap | BPJS Ketenagakerjaan | 2015-07-01 | 2026-11-08 |
| BPJS JP 1% / 2%, wage cap Rp 11,086,300 | BPJS Ketenagakerjaan annual wage-cap adjustment | 2026-03-01 | 2026-11-08 |
| THR entitlement & pro-rata (months ÷ 12) | Permenaker 6/2016 tentang THR Keagamaan | 2016-04-08 | 2026-11-08 |
| Overtime ladders; hourly wage = monthly wage ÷ 173 | PP 35/2021 (upah sejam = upah sebulan / 173; tarif lembur hari kerja & hari istirahat/libur) | 2021-02-02 | 2026-11-08 |
Rule inventory — Pakistan
| Rule table | Official source | Effective | Verified |
|---|---|---|---|
| Salaried slabs, Tax Year 2027 (8 bands) | FBR Circular No. 02 of 2026-27 (C. No. 1(50)S(ITP)/2026, Islamabad, 8 September 2026), section 7 - Finance Act 2026 substitution of the Table in clause (2) of Division I of Part I of the First Schedule, Income Tax Ordinance 2001 (salaried individuals) — status: verified against the official FBR circular at build time | 2026-07-01 | 2026-11-08 |
| EOBI employee contribution: 1% of the minimum wage | EOBI employee contribution = 1% of the applicable minimum wage (never 1% of the employee's own salary). Bases per federal and provincial minimum-wage notifications; the base is disputed between notifications, so both live bases ship. | 2026-07-01 | 2026-11-08 |
| Withdrawn salaried surcharge (s.4AB, was 9% above Rs 10,000,000) | FBR Circular No. 02 of 2026-27, section 8: the 9% surcharge on salaried individuals with taxable income above Rs 10,000,000 (section 4AB) was withdrawn by the Finance Act 2026. A payslip still carrying it uses a stale rule. | 2026-07-01 | 2026-11-08 |
| Stale slab tables (TY2026; pre-2025) — diagnostic use only | Finance Act 2025 table per FBR Withholding Income Tax Rate Card; earlier First Schedule table | — | 2026-11-08 |
| Annual taxable salary (TY2027) | Tax |
|---|---|
| Up to Rs 600,000 | 0% |
| Rs 600,001 – Rs 1,200,000 | 1% above Rs 600,000 |
| Rs 1,200,001 – Rs 2,200,000 | Rs 6,000 + 11% above Rs 1,200,000 |
| Rs 2,200,001 – Rs 3,200,000 | Rs 116,000 + 20% above Rs 2,200,000 |
| Rs 3,200,001 – Rs 4,100,000 | Rs 316,000 + 25% above Rs 3,200,000 |
| Rs 4,100,001 – Rs 5,600,000 | Rs 541,000 + 29% above Rs 4,100,000 |
| Rs 5,600,001 – Rs 7,000,000 | Rs 976,000 + 32% above Rs 5,600,000 |
| Above Rs 7,000,000 | Rs 1,424,000 + 35% above Rs 7,000,000 |
Modelling assumptions, stated openly
- Tax base (Indonesia). The TER base is the month's gross income as entered. Employer-paid employee BPJS shares and any gross-up tax allowance are added to the base, because they are taxable income. JKK/JKM premiums are not added by default; a toggle on each calculator models the employers who treat them as taxable. The December reconciliation deducts only employee-borne JHT and JP contributions — Kesehatan contributions are not deductible, per the rules.
- BPJS wage base. Contributions are computed on the entered monthly salary. Bonus and THR do not raise the BPJS base in these tools (stated on the THR page); employers report contribution wages to BPJS on their own cycle.
- December engine. Assumes the same salary, status and settings for all 12 months, with bonus/THR as the only irregular income. Mid-year raises or mid-year starts make its output a close estimate, not the employer's figure — the page says so.
- Pakistan. Salary income from a single employer; monthly tax is the annual slab tax divided by 12. Provident fund and other deductions are outside the salary calculator by design, and are handled separately in the Payslip Checker.
- Rounding. PKP is rounded down to the full thousand (Indonesia, per rule). THR pro-rata and overtime final amounts are rounded down to the full rupiah, as stated on those tools. Intermediate overtime arithmetic keeps full precision.
The verification calendar
Payroll rules change at predictable moments. These are the scheduled re-verification events this site is maintained against — roughly one working day per year in total, and non-optional:
| When | Check | Next due |
|---|---|---|
| January | ID — confirm TER / PTKP unchanged for the new tax year (DJP announcements) | January 2027 |
| February–March | ID — BPJS JP wage-cap annual adjustment; Kesehatan cap check | February–March 2027 |
| Pre-Ramadan (moves yearly) | ID — new SE Menaker THR circular; replace the cited circular, never carry a superseded one | Before Ramadan 2027 |
| June–July | PK — Finance Act: transcribe new salaried slabs, regenerate tests, re-stamp /pk/tax-slabs/ | June–July 2027 |
| July–August | PK — federal & provincial minimum-wage notifications → re-verify EOBI base(s); if the two-base dispute resolves, this page says so, with the date | July–August 2027 |
| December | ID — December-reconciliation season: re-run the annual-engine acceptance tests against any new DJP guidance | December 2026 |
| Ad hoc | Any PMK/DJP circular, BPJS regulation, or FBR SRO touching a shipped table triggers a same-week re-verification | Standing |
Each event follows the same procedure: update the rule file, re-run the full acceptance test suite (which regenerates its expectations from the shipped rule files), and re-stamp the verification dates — here and on every affected result. Monthly, the same test suite is re-run against the shipped files even when nothing has changed; a failing test blocks new content until it is fixed.
Corrections
Found a disagreement with an official source? That is the most useful report this site can receive — see the Contact page for what to include. Corrections are made in the rule file, so they propagate to every calculator and reference page simultaneously.