THR (religious holiday allowance)
Pay THR through a THR period of its own — the system works out who is entitled, calculates a full or pro-rated THR, and withholds its PPh 21 together with that month's salary.
THR (Tunjangan Hari Raya Keagamaan) must be paid at least 7 days before the religious holiday. In Logixbase you pay it through a THR period of its own: enter the holiday date, and the system works out who is entitled, how much each person gets, and the PPh 21. Regular payslips are untouched, and a THR period does not use attendance.
Before you start
- Monthly workers' base salary (gaji pokok) is correct.
- Every worker has a join date, and anyone who resigned or was dismissed has a termination date.
- For daily and hourly workers, the last 12 months of payslips are in Logixbase — their THR is based on their average wage.
- You can create and calculate payroll periods (for example as Admin or HR Manager).
Steps: pay THR
- Open Payroll › Periode Penggajian (Pay periods), click Buat Periode (Create period), and under Jenis periode (Period type) choose THR Keagamaan.
- Enter a Nama Periode (period name, e.g. "THR Idul Fitri 2027") and the Tanggal Hari Raya (holiday date).
- Tanggal Bayar THR (THR pay date) can be left empty — it defaults to 7 days before the holiday. This date sets the THR's tax month.
- Leave Cakupan (scope) empty for everyone, or pick departments or employees. Save.
- Open the period and click Hitung (Calculate). Hasil Hitung (results) shows each worker's THR; anyone not entitled is listed with the reason.
- Check it, then Tandai Dibayar (Mark paid). There is no attendance verification step — THR does not depend on attendance.
Who is entitled
| Worker | THR |
|---|---|
| Permanent, probation, contract, Freelance (casual daily), daily or hourly, with at least 1 month of service on the holiday date | Entitled |
| On Jeda (paused, still employed) | Entitled |
| Less than 1 month of service | No |
| Kategori Pajak: Bukan pegawai (non-employee, no employment relationship) | No |
| Permanent or probation, left within the 30 days before the holiday | Still entitled; service counts up to their last day |
| Contract that ended — or whose contract end date falls — before the holiday | No |
Anyone who left without a termination date on file, whose contract ends before the holiday, or who is marked Bukan pegawai (non-employee), appears in the not receiving THR list with the reason — correct the data if it is wrong, then Hitung Ulang (Recalculate).
How much
- 12 months of service or more: one month's THR basis.
- Less than 12 months: full months ÷ 12 × the THR basis. Example: 3 months on a Rp4,800,000 base salary → 3 ÷ 12 × Rp4,800,000 = Rp1,200,000. The payslip line reads "THR Keagamaan (3/12 bulan)".
- THR basis for monthly workers: base salary.
- THR basis for daily and hourly workers: the average monthly wage over the 12 months before the holiday's month — or over the months they actually worked, if fewer. Only pay for normal work counts (day wages, piece-rate pay, normal hours); overtime and holiday premiums do not.
Fixed allowances are not included
PP 36/2021 bases THR on the monthly wage: base salary plus fixed allowances. Logixbase uses base salary only. If your company pays fixed allowances (a position allowance, say), add the difference as a Charge (+) with category Bonus in that month's regular pay period, or talk to our team.
PPh 21 and BPJS
- PPh 21 on THR uses the TER rate on the whole month's gross — salary plus THR in the month it is paid — less the PPh already withheld on that month's salary slip. The tax month follows the THR pay date.
- In December, or the last month of a worker who leaves, the year's PPh 21 is settled as usual.
- No BPJS contributions are taken from THR.
- On the Tax page, THR goes in the Bonus/THR column of that month's withholding slip.
Editing THR
- Edit on the period page: name, holiday date (after the official announcement moves it, for example), pay date, notes and scope. The pay date cannot be after the holiday.
- A THR period pays THR only. Bonuses, Tambahan & Potongan (additions & deductions) and shift deductions belong in the regular pay period.
- Hitung Ulang (Recalculate) uses the latest data; anyone no longer entitled is taken out of the period. A slip already paid to its worker is never changed or removed; if that worker is no longer entitled, they are listed for you to settle by hand.
- THR is paid once a year. If a worker was already calculated or paid in another THR period for a holiday in the same year, Hitung stops and asks Tetap hitung? (Calculate anyway?) — your answer is recorded in the audit log. THR paid the old way (as a bonus in a regular pay period) is not part of this check — look for it yourself in the transition year.
Different holidays
One THR period uses one holiday date. If some workers celebrate a different holiday (Christmas, say), create a second THR period with that date and pick those employees under Cakupan.
THR payslips in the app
In the employee app, the THR payslip appears on its own as THR Keagamaan · {month}, next to that month's regular slip.