ARTICLES
Practical notes on HR,
payroll and employment rules.
Written by the Upright team from day-to-day work. General information, not legal or tax advice.
All articles

Foreign workers
DKPTKA: the US$100 monthly levy on foreign workers, who pays it and how
Employers pay US$100 per foreign worker per position per month, upfront, before the RPTKA approval is issued: exemptions, payment route, proof, refunds and penalties.

Foreign workers
RPTKA to KITAS: the work permit sequence for foreign employees in Indonesia
The order of Indonesian work permits: RPTKA approval, the DKPTKA levy, the E23 visa, the ITAS issued on arrival, extensions, annual reports and the exit permit (EPO).

Foreign workers
Indonesian work visas for foreign employees: which visa lets you work
The E23 work visa and ITAS, visit visas that forbid paid work, the sponsor, RPTKA and DKPTKA, extensions, ITAP, family visas and penalties, as of 19 October 2026.

Recruitment
Hiring process for SMEs in Indonesia: from job ad to signed contract
Eight hiring stages for small and medium companies in Indonesia: timelines, job channels, structured interviews, reference checks, offer letters and documents to sign.

Japan
Work permits for Japanese employees assigned to Indonesia
As of 14 October 2026: RPTKA approval, the US$100 monthly DKPTKA, the E23 visa and ITAS, and what the Indonesian entity must do once the assignee arrives.

BPJS
Withdrawing JHT from BPJS Ketenagakerjaan: rules, online claims and timing
Employees can withdraw their full JHT balance one month after resigning or being laid off. Who qualifies, documents, JMO and Lapak Asik claims, timing and tax.

BPJS
Withdrawing JHT when leaving Indonesia: a guide for foreign workers
Foreign employees can withdraw their whole JHT balance when they leave Indonesia for good. Who must join, documents, where to claim, payment and tax.
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