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How to Calculate the THR Tax on Talenta

Article author
Learning Center Mekari
  • Updated

It is only distributed for the Gross Method calculation and is not included in THP.

  • THR PPh is a temporary tax that deducts the THR value that employees will receive.
  • The THR PPh is intended so that when employees receive their monthly THR, the deductions they get are not too big. Therefore, there is a deduction when employees receive their THR.
  • Because, in general, when employees earn taxable income, their tax deductions increase.

The THR nominal received by the employee will be deducted if the THR tax method for the employee is gross, whereas there will be no THR deduction if the THR tax method is gross-up or net.

When employees receive their monthly salary, they will receive a THR PPh refund with the name PPh21 Paid and the same nominal value. because the real THR tax is in the deduction PPh21 column (already combined with monthly PPh).
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The PPh21 paid is not taxable. 

This is the calculation of THR Income Tax on Talenta. Learn how to calculate Employee THR (Run THR) here.