riod94/payroll-calculator-indonesia

A comprehensive Indonesian payroll calculator library for PHP projects with tax calculations (PPh21, PPh23, PPh26).

v1.0.0 2025-11-17 04:09 UTC

Requires

• php: >=8.0

Requires (Dev)

• phpunit/phpunit: ^10.0

ISC

• Rio Dwi Prabowo

• tax
• calculator
• indonesia
• payroll
• tarif efektif rata-rata
• TER
• pph
• pph21
• pph23
• pph26
• pajak
• withholding
• withholding tax

README

A comprehensive payroll calculator library for PHP projects with Indonesian tax calculations (PPh21, PPh23, PPh26).

Features

• PPh21 Calculation: Complete Indonesian income tax calculation for employees
• PPh23 Calculation: Withholding tax for services, rentals, and other payments (2025 compliant)
• PPh26 Calculation: Final withholding tax with 20% rate (2025 compliant)
• Multiple Calculation Methods: NETT, GROSS, and GROSS_UP support
• Overtime Calculation: Complete overtime payment calculation
• BPJS Integration: BPJS Kesehatan and BPJS Ketenagakerjaan calculations
• PTKP Support: All PTKP statuses (TK/0, TK/1, TK/2, TK/3, K/0, K/1, K/2, K/3)
• NPWP Surcharge: Automatic surcharge calculation for non-NPWP holders

Installation

Install the package via Composer:

composer require riod94/payroll-calculator-indonesia

Quick Start

Basic Usage

<?php

require 'vendor/autoload.php';

use PayrollCalculator\PayrollCalculator;
use PayrollCalculator\Constants\CalculationConstants;

// Create employee
$employee = new PayrollCalculator\DataStructures\Employee(
    name: 'John Doe',
    earnings: new PayrollCalculator\DataStructures\Earnings(
        base: 10000000, // Basic salary
        fixedAllowance: 2000000 // Fixed allowance
    ),
    taxable: true,
    hasNPWP: true
);

// Initialize calculator
$calculator = new PayrollCalculator($employee);

// Calculate with GROSS method
$result = $calculator->getCalculation();

// Get results
echo "Take Home Pay: " . number_format($result->takeHomePay, 2) . "\n";
echo "Monthly Gross: " . number_format($result->earnings->monthly->gross, 2) . "\n";
echo "Monthly Nett: " . number_format($result->earnings->monthly->nett, 2) . "\n";
echo "PPh21 Tax: " . number_format($result->taxable->pph->liability->monthly, 2) . "\n";

    // init employee
    $calculator->employee->name = "Tuan A";
    $calculator->employee->ptkpStatus = "K/0";
    $calculator->employee->hasNPWP = true;
    $calculator->employee->permanentStatus = true;
    $calculator->employee->yearPeriod = 2024;
    $calculator->employee->monthPeriod = $month;

    $calculator->employee->earnings->base = 10000000;
    $calculator->employee->earnings->baseBeforeProrate = 10000000;
    $calculator->employee->components->allowances->set("Tunjangan Jabatan", 20000000);

    if (in_array($month, [2, 5])) {
        $calculator->employee->components->allowances->set("Uang Lembur", 5000000);
    }

    if ($month === 7) {
        $calculator->employee->onetime->bonus = 20000000;
    }

    if ($month === $monthPeriod) {
        $calculator->employee->onetime->holidayAllowance = 60000000;

        // Set Last Tax Period
        $calculator->employee->lastTaxPeriod->annualGross = $annually->gross;
        $calculator->employee->lastTaxPeriod->annualBonus = $annually->bonus;
        $calculator->employee->lastTaxPeriod->annualHolidayAllowance = $annually->THR;
        $calculator->employee->lastTaxPeriod->annualPPh21Paid = $annually->pph21Paid;
        $calculator->employee->lastTaxPeriod->annualJIPEmployee = 1200000; // dibayar sendiri
        $calculator->employee->lastTaxPeriod->annualZakat = 2400000; // dibayar sendiri
    }

    $result = $calculator->getCalculation();

    if ($result) {
        $items = (object) [
            'month' => date("F", mktime(0, 0, 0, $month, 1, 2024)),
            'base' => $result->earnings->base,
            'allowance' => $calculator->employee->components->allowances->sum(),
            'holidayAllowance' => $calculator->employee->onetime->holidayAllowance,
            'bonus' => $calculator->employee->onetime->bonus,
            'premi' => (object) [
                'JKK' => $result->company->jkk ?? 0,
                'JKM' => $result->company->jkm ?? 0
            ],
            'gross' => $result->earnings->monthly->gross,
            'terCategory' => $result->taxable->pph->ter->category,
            'pph21' => $result->taxable->pph->liability->monthly,
        ];

        $yearIncomes[] = $items;

        $annually->gross += $items->base + $items->allowance + $items->premi->JKK + $items->premi->JKM;
        $annually->jkk += $result->company->jkk;
        $annually->jkm += $result->company->jkm;
        $annually->bonus += $calculator->employee->onetime->bonus;
        $annually->THR += $calculator->employee->onetime->holidayAllowance;
        $annually->pph21Paid += $result->taxable->pph->liability->monthly;
    }
}

echo "yearIncomes Tuan A Pada PT.Z\n";
print_r($yearIncomes);

Features

• PPh 21 Calculation: Comprehensive PPh 21 tax calculation for various employee types
• BPJS Calculations: Support for BPJS Kesehatan and BPJS Ketenagakerjaan calculations
• Multiple Employee Types: Support for permanent, non-permanent, commissioners, and other tax subjects
• Overtime Calculation: Built-in overtime payment calculation
• Tax Methods: Support for GROSS, NETT, and GROSS UP calculation methods
• Annual & Monthly: Support for both monthly and annual tax calculations
• Resignation Benefits: Calculate tax for severance pay, compensation pay, and merit pay

Supported Employee Types

1. Permanent Employee (Pegawai Tetap)
2. Non-Permanent Employee (Pegawai Tidak Tetap)
3. Not Employee Sustainable (Bukan Pegawai berkesinambungan)
4. Not Employee Sustainable with Other Income (Bukan Pegawai berkesinambungan dan Memiliki penghasilan lainnya)
5. Not Employee Unsustainable (Bukan Pegawai tidak berkesinambungan)
6. Other Subjects (Subject pajak lainnya seperti: Peserta Kegiatan, Pensiunan dan Bukan Pegawai)
7. Board of Commissioners (Dewan Pengawas / Komisaris)
8. Foreign Individual Taxpayer (Wajib Pajak Asing)

Tax Status (PTKP)

• TK/0: Single, no dependents - Rp 54.000.000
• TK/1: Single, 1 dependent - Rp 58.500.000
• TK/2: Single, 2 dependents - Rp 63.000.000
• TK/3: Single, 3 dependents - Rp 67.500.000
• K/0: Married, no dependents - Rp 58.500.000
• K/1: Married, 1 dependent - Rp 63.000.000
• K/2: Married, 2 dependents - Rp 67.500.000
• K/3: Married, 3 dependents - Rp 72.000.000

Calculation Methods

GROSS

Tax is borne by the employee. The tax amount is deducted from the employee's take-home pay.

NETT

Tax is borne by the company. The employee receives the full gross amount, and the company pays the tax separately.

GROSS UP

Tax is borne by the company and given to the employee as a tax allowance. The employee receives both the gross amount and the tax amount.

Configuration

$calculator = new PayrollCalculator();

// Configure company provisions
$calculator->Provisions->company->calculateBPJSKesehatan = true;
$calculator->Provisions->company->calculateOvertime = true;
$calculator->Provisions->company->JKK = true;
$calculator->Provisions->company->JKM = true;
$calculator->Provisions->company->JHT = true;
$calculator->Provisions->company->JIP = true;

// Configure employee
$calculator->Employee->name = "Employee Name";
$calculator->Employee->ptkpStatus = "K/0";
$calculator->Employee->hasNPWP = true;
$calculator->Employee->permanentStatus = true;
$calculator->Employee->earnings->base = 10000000;

// Set calculation method
$calculator->method = PayrollCalculator::GROSS; // or NETT, GROSS_UP

Testing

composer test

License

ISC License

Author

Rio Dwi Prabowo - [e-mail]

Repository

https://github.com/riod94/payroll-calculator-indonesia