Are Employees Burdened With Income Tax 21 in the Probation Period?

 Income Tax Article 21, or commonly referred to as PPh 21, is a tax that is commonly borne by employees. So, are employees also subject to PPh 21 during the probation period?

PPh 21 is a type of tax imposed on income. Income itself can take various forms, such as salaries, wages, honoraria, allowances, or various other forms of payment from companies.

Well. The question now is, are employees also subject to PPh 21 during the probation period? Glints will try to provide an explanation to all of you through this article.

Income Tax 21 for Employees in the Probation Period

Based on Chapter V Article 9 of the Regulation of the Director General of Taxes (PER) Number PER-16 / PJ / 2016, there are several reasons that make someone obliged to pay PPh 21. Here are some of them.

First, a person becomes a recipient of taxable income. This person can have the status of a permanent employee, periodic pension recipient, temporary employee, or someone who is not an employee but receives regular income.

Second, someone who receives an income exceeding IDR 450,000 per day. This applies to temporary employees or casual workers who receive daily, weekly, piece, or piece wages.

Third, a person receives gross income. This applies to non-permanent employees as stipulated in PER-16 / PJ / 2016 Article 3 (c), and they receive non-sustainable benefits.

Not only that, PPh 21 is also based on Non-Taxable Income (PTKP). This means that PPh 21 does not have an absolute rate, but is in accordance with the PTKP itself.

Before talking about PPh 21 for employees in probation, it is better if we find out first, what kind of employees are in the probation period.

In Law Number 13 of 2003 concerning Manpower, it has been stipulated that a work agreement for a certain period of time may require a probation period of up to three months.

Typically, PPh 21 is imposed on all employees, both permanent employees and contract employees. However, the method of calculating PPh 21 for permanent and contract employees is different, depending on the income earned.

Referring to the explanation above, employees in the probation period are included as non-permanent employees. Why is that? Employees on probation are subject to contracts and have not been appointed as permanent employees.

PPh 21 provisions for employees during probation period

There are several provisions for PPh 21 that must be met. This provision also applies to temporary or contract employees in a company.

Withholding income tax 21 is not carried out if the employee's income in a day does not exceed Rp.300,000.

Withholding income tax 21 can be done if the employee's daily income reaches or exceeds IDR 450,000.

If the employee earns a cumulative income in a month that exceeds IDR 4,500,000, a new Income Tax 21 deduction can be made.

The average employee's daily income is the weekly, piece, or piece rate.

The actual PTKP is for the appropriate number of working days. The daily PTKP is used as the basis for determining the appropriate PTKP, which is Rp. 54,000,000 divided by one year (360 days).

If employees do not continue to participate in a security or old-age benefit program, contributions paid can be deducted from their gross income.

Now, that is an explanation of PPh 21 in the probation period. Hope it can help, especially for those of you who are still on probation.

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