---
title: THR (religious holiday allowance)
description: 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.
url: https://hris.logixbase.com/docs/en/thr
lang: en
updated: 2026-10-14
alternate: https://hris.logixbase.com/docs/thr.md
---

# 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

1. Open **Payroll › Periode Penggajian** (Pay periods), click **Buat Periode** (Create period), and under **Jenis periode** (Period type) choose **THR Keagamaan**.
2. Enter a **Nama Periode** (period name, e.g. "THR Idul Fitri 2027") and the **Tanggal Hari Raya** (holiday date).
3. **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.
4. Leave **Cakupan** (scope) empty for everyone, or pick departments or employees. Save.
5. Open the period and click **Hitung** (Calculate). **Hasil Hitung** (results) shows each worker's THR; anyone not entitled is listed with the reason.
6. 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](https://hris.logixbase.com/docs/en/contact).

## 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](https://hris.logixbase.com/docs/en/tax-filing.md), 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.