Indonesia Payroll - BPJS Kesehatan

Using Sage EasyPay Enterprise Document Version: 10.6.10

For Sage EasyPay Enterprise 10.6.10

Sage Software Asia Pte Ltd

Copyright © 2015 Sage Software Asia Pte Ltd

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Implementation of Indonesia BPJS Kesehatan ............................................................... 1

Setting Up the BPJS Kesehatan Policy & Scheme for New Employees .................................. 1

BPJS Kesehatan Progression ................................................................................................ 3

Assign Employee tab ............................................................................................................................ 5

Statutory Table Setup ............................................................................................................. 6

Statutory Policy Setup ............................................................................................................ 8

New Wage Formula - BPJS Kesehatan Wage ........................................................................ 9

Pay Engine to Compute BPJS Kesehatan .............................................................................10

Modify Pay Period .................................................................................................................13

Modify Pay Record ................................................................................................................14

New Property Code - Subject to BPJS Kesehatan .................................................................16

YTD Entry ..............................................................................................................................18

Employer Setup .....................................................................................................................20

BPJS Kesehatan Employer Contribution as a Taxable Amount ......................................................... 21

Insert JPK Number ................................................................................................................23

Payslip Generation ................................................................................................................24

CS Format 2 / Dot-Matrix Payslip........................................................................................................ 24

Laser Payslip ....................................................................................................................................... 26

Payroll Analysis Reports ........................................................................................................29

Payroll Summary Report ..................................................................................................................... 29

Statistic Report .................................................................................................................................... 31

BPJS Kesehatan Reports ......................................................................................................33

Health Insurance Contributions ........................................................................................................... 34

List of Cessation Employees ............................................................................................................... 35

Income Tax Reports ..............................................................................................................36

Form 1721 ........................................................................................................................................... 36

Form 1721-A ....................................................................................................................................... 39

Form 1721-A1 ..................................................................................................................................... 41

Appendix ....................................................................................................................... 43

About BPJS Kesehatan .........................................................................................................43

More Information ...................................................................................................................44

1

Before creating New join employees in EasyPay, go to Payroll: Setup > Pay Details Default to ensure that the BPJS Kesehatan Policy and Scheme have been set up.

2

The Pay Default Setup window will appear.

The BPJS Kesehatan Policy should be “BPJS-Kes2014Jan” as it is effective 1st Jan 2014.

The BPJS Kesehatan Scheme should be “BPJSKesehatan”.

After setting up the policy and scheme, you can go back to Core to create your New Join employees.

3

If an employee does not have a BPJS Kesehatan Progression, then BPJS Kesehatan will not be computed. This record is automatically created for new employees, regardless of Identity Type or Residence Status.

If you need to create one manually, go to Payroll: Modules > BPJS Kesehatan Progression

4

The BPJS Kesehatan Progression window will appear.

Click on the New button to create a new progression.

Click on the Delete button to delete a progression.

After creating a progression, click on the Save button.

The following table contains information on the fields available on the BPJS Kesehatan Progression window.

Field Description

Employee ID Display only. The current Employee ID.

Effective Date Required. This is usually the Hire Date. Unless there is a new policy with a different Effective Date, then there will be 2 progressions.

Career Code Required.

Statutory Policy Required. Select BPJS-Kes2014Jan.

Statutory Scheme Required. Currently only BPJS Kesehatan is available.

Remarks Optional.

5

This is for mass assigning a progression to multiple employees.

Enter the Effective Date, Career Code, Statutory Policy, Statutory Scheme and Remarks.

Select the employees from the list on the left and click on the button to bring them over to the right. Click on the Confirm button.

6

To setup the Statutory Table for BPJS Kesehatan, go to Payroll: Setup > Statutory Setup > Statutory Table Setup

The Statutory Table Setup window will appear.

1) There are 3 new default table IDs created for the Policy “BPJS-KS2014Jan”.

BPJS-KS0114ST

BPJS-KS0114PR

BPJS-KS0114FW

2) The Statutory Scheme has been set to “BPJS Kesehatan”.

7

3) Double click on the Statutory Record. A Mandatory Contribution Wizard window will appear.

When the contribution percentage or Min/Max Wage is changed, the Min/Max Contribution will automatically be calculated. If you have processed pay before making the changes on this window, Reprocess your pay record for the new changes.

When creating a New Statutory Record, the system will display the information based on the selected Statutory Scheme.

8

To setup the Statutory Policy for BPJS Kesehatan, go to Payroll: Setup > Statutory Setup > Statutory Policy Setup

The Statutory Policy Setup window will appear.

For the Statutory Policy: BPJS-Kes2014Jan, there are 3 tables automatically assigned to it.

BPJS-Kes0114FW

BPJS-Kes0114PR

BPJS-Kes0114ST

9

To assign the formula for BPJS Kesehatan Wage calculation, go to Payroll: Setup > Wage Formulae Setup

The Wage Formula window appears.

To select which formulas to include for the BPJS Kesehatan Wage, choose from the left then

click on the button and click on the Save button.

10

1) After processing the pay, click on the Preview Debug button for the Debug Log file.

2) In the Debug Log, find “BPJS Kesehatan Engine” for the computation of BPJS Kesehatan.

11

3) The Employee & Employer BPJS Kesehatan contributions are computed based on the formula in the EasyPay system.

Taking the ‘ER BPJS Kesehatan’ as an example:

where, Constant 1, C1 – Percentage Rate

Constant 2, C2 – Minimum Contribution

Constant 3, C3 – Maximum Contribution

Constant 4, C4 (for reference only) – Min BPJS Kesehatan Wage

Constant 5, C5 (for reference only) – Max BPJS Kesehatan Wage

Keyword 1, K1 – BPJS Kesehatan Wage

K1 * (C1/100) – BPJS Kesehatan Employer Contribution

If K1 is in between C4 and C5, the BPJS Kesehatan Employer Contribution has to be within C2 and C3.

4) If the employee is hired / has resigned during the period, the BPJS Kesehatan Wage will still be the full Basic Rate. It will not be prorated.

5) The system will only compute the BPJS Kesehatan contribution if there is a progression record for that employee.

12

6) If the employee’s ER BPJS Kesehatan is taxable, the system will display the amount in the debug log too.

Tax Gross Salary

YTD Gross Salary

13

Go to Payroll: Pay Processing > Process Pay > Select an employee and double click on it.

This window displays the newly added BPJS Kesehatan information:

BPJS Kesehatan Status (Editable)

Cessation

Existing

Join & Leave

New Join

None

BPJS Kesehatan Marital Status (Editable)

S (Single)

K+0 (Married + 0 child)

K+1 (Married + 1 child)

K+2 (Married + 2 child)

K+3 (Married + 3 child)

This field retrieves information from:

- Core: Modules > Personnel Details > Marital Status and - Core: Modules > Family / Other Contacts

The system will assign the BPJS Kesehatan Marital Status accordingly.

For all Marital Status other than Married in the Core Module, they will be categorized as “S (Single)” in the Modify Pay Period window.

BPJS Kesehatan Wage

Employee Contribution

Employer Contribution

If the employee has more than 1 Record Type, i.e. Normal Pay and Bonus Pay and/or Other Pay, they will be totaled up in the Pay Period.

14

Go to Payroll: Pay Processing > Pay Record > Select an employee and double click on it.

This window displays the newly added BPJS Kesehatan information:

BPJS Kesehatan Wage

Employee Contribution

Employer Contribution

The Employee and Employer Contribution are computed based on what has been set up in the Statutory Table and only if there is a BPJS Kesehatan Progression for this employee.

15

The BPJS Kesehatan Employee and Employer Contribution can be changed on the screen.

Statutory Deduction =

Jamsostek Employee Contribution + BPJS Kesehatan Employee Contribution

If either Employee Contribution has been changed manually, the “Statutory Deduction” will be reflected.

16

A new property code has been added for BPJS Kesehatan.

Go to Payroll: Setup > Pay Element Setup.

The Pay Element Setup window will appear.

To view the property code, click on the three-dot button.

17

To select the Pay Element to have this Property Code, click on “Subject to BPJS Kesehatan”

then the button then click on the Save button.

Take note:

For a Deduction Pay Element, if “Subject to BPJS Kesehatan” is assigned to it, the system will not allow the selection of “Donation Code”. The system will prompt a message stating that “Donation Code” and “Subject to BPJS Kesehatan” cannot be assigned for the same Pay Element.

18

To process YTD, go to Payroll: Pay Processing > YTD Entry

The YTD Entry window appears.

To process the YTD Entry, click on the Process button.

19

Go to the Policy tab, information about the BPJS Kesehatan Contribution is available.

BPJS Kesehatan Status (Editable)

Cessation

Existing

Join & Leave

New Join

None

BPJS Kesehatan Marital Status (Editable)

S (Single)

K+0 (Married + 0 child)

K+1 (Married + 1 child)

K+2 (Married + 2 child)

K+3 (Married + 3 child)

BPJS Kesehatan Wage

Employee Contribution

Employer Contribution

When entering the values, if processing for more than 1 period, the amount will be divided between the ranges of periods.

Go to the Process YTD tab and click on the Confirm button. The record will be available at the Pay Period once it has been processed successfully.

20

An Employer ID is an internal reference number. You can create more than one Employer ID.

There is an option “Include BPJS Kesehatan in Taxation” to indicate if the Employer Contribution amount for BPJS Kesehatan will be a taxable amount.

By default, it is ticked.

21

If the option “Include BPJS Kesehatan in Taxation” has been ticked in Employer Setup, the field that is affected is the “Tax Gross Salary” in Modify Pay Record window.

In other words, BPJS Kesehatan Employer Contribution affects the Tax Gross Salary.

Changes made in the Modify Pay Record window will also be reflected in the Modify Pay Period window.

If the option “Include BPJS Kesehatan in Taxation” has been ticked in Employer Setup, after Reprocessing the Pay Record, the “Tax Gross Salary” in the Pay Period will also be updated.

22

In Payroll: Pay Processing > Income Tax Record > Tax Information tab, BPJS Kesehatan Employer Contribution will be included in “5. Insurance Paid by Employer” which will also affect “9. Total Gross (Item 1 to 9)”.

23

There are 2 ways where you can insert a JPK Number for the employee.

Core: Modules > Employment Details > Other Info

Payroll: Modules > Pay Details > Other Info

Both methods are the same.

24

To access the Payslip, go to Payroll: Reports > PaySlip Generation

For the Pay Slip Format, select CS Format 2. Choose a Payment Group and click Next.

Tick the highlighted checkbox as shown and select BPJS Kesehatan Wage from the dropdown list so that the amount will be displayed in the payslip. Click on the Preview button.

25

There will only be values for BPJS Kesehatan if the employee has a BPJS Kesehatan Progression. Otherwise, you will not see the Deduction element “Employee BPJS Kesehatan” and “BPJS KES WAGE” will be blank.

26

For the Pay Slip Format, select Laser Payslip. Choose a Payment Group and click Next.

To show the BPJS Kesehatan related amounts in the payslip, tick the “Jamsostek / BPJS Kes” checkbox. Click on the Preview button.

27

If the “Jamsostek / BPJS Kes” checkbox is ticked, the above section highlighted in red will be displayed. This section shows information related to Jamsostek and BPJS Kesehatan.

28

If the “Jamsostek / BPJS Kes” checkbox is not ticked, the payslip will only show the Gross Wage. No information about Jamsostek or BPJS Kesehatan will be available.

29

Go to: Payroll: Reports > Analysis Reports > Payroll Summary Report

The Payroll Summary window will appear.

Select the necessary fields then click the Preview button.

30

“EE BPJS Kes” and “ER BPJS Kes” have been added in the Payroll Summary Report. If the employee does not have a BPJS Kesehatan Progression, the fields will display 0.

31

Go to Payroll: Reports > Analysis Reports > Statistic Report

The Statistics Report window will appear.

BPJS Kes Wage, Total EmpER BPJS Kes and Total Employee BPJS Kes are newly added for BPJS Kesehatan. Select these 3 items to the right panel. Click on the Preview button.

32

As selected from the above User Interface, “BPJS Kes Wage”, “Total Employee BPJS Kes” and “Total EmpER BPJS Kes” is shown on the report.

The Statistics Report allows you to choose a range of periods for comparison.

33

Go to Payroll: Reports > BPJS Kesehatan Reports > BPJS Kesehatan Reports

34

The employees included in this report are those who have BPJS Kesehatan Contribution.

For the Report Type, select Health Insurance Contributions from the dropdown list.

Enter the Name and Designation of the Authorised Person.

Enter a % rate for the BPJS Kesehatan Employee and Employer.

Click the Preview button.

35

The employees included in this report are those who have BPJS Kesehatan and have a Cessation Date in this period.

For the Report Type, select List of Cessation Employees from the dropdown list.

Enter the Name and Designation of the Authorised Person.

Click the Preview button.

36

Go to Payroll: Reports > Income Tax Reports > Income Tax Reports

This report will display the employees whose Tax Amount is more than 0. This report is grouped according to the respective Employer Setup.

Click on the Preview button.

37

This is a Sample Form:

This report separates permanent and non-permanent employees.

Row 1 is for permanent employees and row 2 is for non-permanent employees.

For a non-permanent employee, the system will check if there is any Contract Progression (Core: Modules > Employment Details > Contract or Modules > Contract Progression) within the year.

38

You can also change the status of the employee from Permanent to Non-Permanent or vice versa at Payroll: Pay Processing > Income Tax Record > Permanent

39

This report will display the employees whose Tax Amount is more than 0 and is a permanent employee. This report is grouped according to the respective Employer Setup.

Click on the Preview button.

If you come across this warning message, it means that there are employee(s) whose Income Tax Record either have the same Serial No or do not have a Serial No.

Click the OK button.

You can click on the Generate button as shown above where the system will automatically generate a Serial No for the employees.

40

You can also go to Payroll: Pay Processing > Income Tax Record and manually assign a Serial No to the employees.

After assigning the Serial No, go back to preview the Form 1721-A.

This is a Sample Form:

41

This report will display all employees.

Click on the Preview button.

42

This is a Sample Form:

43

44

Please refer to the Indonesia BPJS Kesehatan website (http://bpjs-kesehatan.go.id/bpjs/) for more information.