Payslip Invoice Template for Indonesia

A Payslip Invoice is a legally required document in Indonesia that combines salary slip and invoice functions, serving as proof of wage payment while meeting accounting and tax compliance requirements. Under Indonesian Manpower Law (UU No. 13/2003), employers must provide detailed payment documentation to employees, making this document essential for any business with Indonesian staff.

When do you need this document?

You need a Payslip Invoice every time you pay employee salaries in Indonesia. This document is mandatory for all Indonesian companies, from small businesses to large corporations, and must be issued monthly or according to your payment schedule. Foreign companies with Indonesian subsidiaries or local staff also require this document to comply with local employment laws. The document serves multiple stakeholders including employees who need salary confirmation, finance teams managing payroll accounting, and tax authorities requiring PPh 21 documentation.

Key legal considerations

Your Payslip Invoice must include comprehensive company information such as legal name, address, and NPWP tax identification number. Employee details require full name, employee ID, position, and tax status classification. The earnings section must clearly separate basic salary from allowances, while deductions must itemize mandatory contributions including PPh 21 income tax calculations and BPJS social security payments for both health (BPJS Kesehatan) and employment insurance (BPJS Ketenagakerjaan). Accurate calculation of net salary after all deductions is crucial for compliance and employee transparency. The document must also include clear pay period dates and actual payment date to establish the legal payment timeline.

Legal requirements in Indonesia

Indonesian law mandates specific formatting and content requirements for payslips under SE-06/PJ/2015 tax directorate regulations. The document must comply with PP No. 78/2015 wage regulations regarding minimum wage implementation and payment procedures. Income tax calculations must follow UU No. 36/2008 requirements, ensuring accurate PPh 21 withholding and reporting. BPJS contributions must reflect current rates under UU No. 24/2011, with separate calculations for health and employment insurance. Electronic payslips are permitted under UU No. 11/2008 Electronic Information and Transactions Law, but must maintain the same legal validity as physical documents. Companies must retain payslip records for audit purposes and make them available to labor inspectors upon request, ensuring full compliance with Indonesian employment documentation requirements.