JHT claims above Rp50 million face 5 percent final tax
Participants who have already withdrawn part of JHT face progressive rates of up to 35 percent on later claims.
Withdrawals from Jaminan Hari Tua (JHT) are not always tax-free. Under PP Nomor 68 Tahun 2009, JHT balances of up to Rp50 million are not subject to Pajak Penghasilan (PPh), while withdrawals above that threshold are hit with a final 5 percent PPh Pasal 21. The rule applies to participants who have never taken out part of their balance while still working. For participants who have already made a partial withdrawal, taxes on the next claim use progressive rates: 5 percent for final balances of up to Rp60 million, 15 percent on amounts above Rp60 million to Rp250 million, 25 percent above Rp250 million to Rp500 million, 30 percent above Rp500 million to Rp5 miliar, and 35 percent above Rp5 miliar. The rule means partial withdrawals can increase the tax burden on later claims.