Frequently Asked Questions: #bpjs

The BPJS obligations — BPJS Kesehatan (health) and BPJS Ketenagakerjaan (employment) — attach to the employment of people, and contributions are calculated on wages. A company with no employees has no wages to contribute on.

In practice the question usually arises for newly-established or holding-structure PMAs whose directors live abroad, hold no KITAS and draw no Indonesian salary. For such a company:

• There are no contributions to pay — there is no payroll
• Registration expectations, however, are not uniform: some processes (certain licensing interactions, tenders, bank onboarding) ask for evidence of BPJS registration as a matter of checklist, and practice varies by region and institution
• The moment the company hires its first Indonesian employee — or a foreign employee starts drawing an Indonesian salary — registration and monthly contributions become mandatory, on deadlines measured in days, not months

Directors resident in Indonesia are their own case: a director who lives here and receives remuneration from the company is generally expected to be enrolled, and BPJS Kesehatan operates on the principle that residents are covered by someone.

Our advice to dormant and pre-operational companies: do not pre-register a payroll that does not exist, but revisit the question at the first hire, the first Indonesian salary, or the first licence application that asks for proof. Okusi’s payroll administration handles BPJS registration and monthly filings when the time comes.

#payroll   #BPJS   #regulatoryCompliance   #laborLawCompliance