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FAQs - PPh 21 Borne by the Government (DTP)

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Learning Center Mekari
  • Updated

  1. What is PPh 21 Paid by the Government (DTP), and how does it affect Talenta?
    PPh 21 DTP is a tax facility where the government covers employee income tax. In Mekari Talenta, this component will appear in the Salary Detail and Payslip as "PPh 21 DTP" and "Total PPh 21 DTP Received." This provision applies to all Gross tax types.

  2. Which employees are entitled to PPh 21 DTP?
    Criteria of the employees who are entitled to receive PPh 21 DTP are:

    1. NPWP (15 or 16 digits) has been filled in the Mekari Talenta system.

    2. Applies to four employee tax statuses, with details as follows:

      1. Status: Permanent Officer and Domestic Expatriate
        • If starting work in January 2025 or earlier: Gross Monthly(excluding components)one-time) January 2025 not more than IDR 10,000,000.
        • If starting work after January 2025 (e.g., November 2025): Gross Monthly in the initial period (excluding one-time components) no more than IDR 10,000,000.

      2. Status: Non-permanent employee and temporary worker
        • If the salary type is Monthly: Gross Monthly is not more than IDR 10,000,000.
        • If the salary type is Daily: Daily wages (Gross daily) are not more than IDR 500,000.

    3. If an employee meets the requirements but in that month the PPh owed is negative or there is an overpayment, then the PPh 21 DTP received isnol (0).

    4. PPh 21 DTP as an addition to Take Home Pay, only applies to tax status with the method Gross.

    5. For tax status with the method Net or Gross-up, PPh 21 DTP will be recorded in the Talenta system in the “Total PPh 21 DTP Received” column.

  3. What is the impact of PPh 21 DTP on Take Home Pay calculations?

    1. For employees with the tax method Gross PPh 21 DTP will increase Take Home Pay. However, if the PPh payable is negative or there is an overpayment in that month, the employee will not receive PPh 21 DTP (it will be zero).

    2. For the tax method Net or Gross-up, PPh 21 DTP does not increase Take Home Pay, but is still recorded in the “Total PPh 21 DTP Received” column.

  4. How is PPh 21 DTP applied if the company has many branches?
    If the company has several branches and the DTP facility is activated, then only branches that meet the requirements need to input the KLU and check the Incentive Income Tax option to enable the DTP calculation. Ineligible branches will not be affected by the calculation even if the feature is enabled globally.

  5. Does PPh 21 DTP apply to employees who move branches with different NPWPs?
    Yes, as long as the employee is a Permanent Employee or Domestic Expatriate and meets the Gross Monthly threshold, the DTP calculation still applies. The system will look at the employee's initial period of employment with the company to determine eligibility.