Fulfill Compliance Factor in Your Payroll: You're Still Obliged to Pay Wages in These Cases

Wage policies are regulated by the state and it includes many types of payroll. Logically, wages do not need to be paid if workers do not do their work. But do you know there are some cases where we are still obliged to provide wages?

Yes, in some cases, a worker who does not do his job must still receive wages - and this is regulated by the Indonesian law. HR must understand it - check the complete info below:

Article 40 PP 36/2021 of the Regulation of the Ministry of Manpower of the Republic of Indonesia stipulates that employers are still obliged to pay wages to workers who do not come to work and/or do not do work, in the event that:

1. Absence, including:

a. Workers are sick so they can't do their jobs

b. Female workers who are sick on the first and second days of their menstrual period so they cannot do their work

c. Workers do not come to work because:

- Getting married
- Children's marriage
- Circumcise a son
- Baptizing their children
- Wife giving birth or miscarriage
- Husband, wife, parents, in-laws, children, and/or daughter-in-law passed away, or family members other than those referred to in number 6 who live in 1 (one) house died.

2. Carry out other activities outside of work, including:

a. Carry out obligations to the country

b. Carry out the obligations of worship ordered by their religion

c. Carry out the duties of the Trade Union/Labour Union with the approval of the entrepreneur and can be proven by a written notification

d. Carry out educational and/or training mission from the company.


3. To exercise the right to rest or leave, if the worker performs:

a. Weekly rest entitlement

b. Annual leave

c. Long break

d. Rest before and after giving birth, or

e. Rest due to miscarriage


4. Willing to do the work that has been promised but the employer does not employ it due to the employer's own fault or obstacles that the employer should be able to avoid.


Safeguard your compliance factor by trusting your organization's payroll process to KPSG! KPSG provides Payroll Processing Services which include the payroll calculation process as well as statutory and income tax calculations. In addition, the KPSG releases statutory and tax reports. By using KPSG services, you can be rest-assured on your payroll's accuracy and timeliness while guarding the compliance factor. Moreover, you can prevent internal data breach to retain data confidentiality with us.

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