A Japanese assignee needs two permissions to work in Indonesia. The Indonesian entity first gets its RPTKA (Rencana Penggunaan Tenaga Kerja Asing, the foreign worker utilisation plan) approved by the Ministry of Manpower. The assignee then enters on an E23 work visa, which turns into an ITAS (Izin Tinggal Terbatas, the limited stay permit) automatically at the border. For every month of the assignment, the entity pays the DKPTKA (the foreign worker compensation fund) of US$100 per position per person, in advance.
This guide reflects the rules in force on 14 October 2026. On 6 October 2026 the House of Representatives passed the Labour Protection Law (UU Pelindungan Ketenagakerjaan), 23 chapters and 313 articles (DPR RI). The official text has not been published yet, and the implementing regulations are due within a year of promulgation. Until they arrive, the rules below still apply as far as they do not conflict with the new law, and this guide will be updated once the text is available.
Legal basis as of 14 October 2026
- Law 13/2003 on Manpower, Articles 42 to 49, as amended by Law 6/2023 on Job Creation.
- Constitutional Court Decision 168/PUU-XXI/2023: RPTKAs are approved by the Minister of Manpower, and foreign workers may be hired only with priority given to Indonesian workers.
- Government Regulation 34/2021 on the use of foreign workers.
- Ministry of Manpower Regulation 8/2021, which sets out the procedures.
- Ministry of Manpower Decree 349/2019 on positions closed to foreign workers.
- Ministry of Law and Human Rights Regulation 22/2023 on visas and stay permits, amended by Regulation 11/2024. Immigration now sits with the Ministry of Immigration and Corrections (Presidential Regulation 157/2024).
Who needs an RPTKA
Every employer of a foreign worker (TKA, tenaga kerja asing) needs an approved RPTKA. Individuals and single-owner limited companies (PT perorangan) cannot employ foreign workers.
An RPTKA is not required for:
- directors or commissioners holding a certain level of shares, or shareholders, as the regulations specify;
- diplomatic and consular staff;
- foreign workers needed for an emergency production stoppage, vocational programmes, technology start-ups, business visits and research, for a limited period.
For start-ups and vocational programmes the employer still submits the worker's data online, and the exemption lasts at most 3 months. Beyond that an RPTKA is required.
Steps and timing
| No | Step | Who and where | Notes |
|---|---|---|---|
| 1 | Apply for RPTKA approval: reason, position, headcount, duration, location, Indonesian counterpart | Employer, via TKA Online, the ministry's online portal | Feasibility result within 2 working days of a positive assessment |
| 2 | Submit the candidate's data: diploma, competency or experience proof, contract, counterpart appointment, sponsor statement, bank statement | Employer, via TKA Online | Verified within 2 working days |
| 3 | Pay the DKPTKA with the billing code | Designated collecting bank | US$100 per position per person per month, paid in advance |
| 4 | Receive the RPTKA approval | Ministry of Manpower | Serves as the recommendation for the visa and stay permit |
| 5 | Apply for the E23 visa | Employer as sponsor, via evisa.imigrasi.go.id | The sponsor needs an e-Visa account and the work approval from the ministry |
| 6 | The assignee enters Indonesia | Immigration at the port of entry | ITAS and re-entry permit are issued automatically |
Immigration's own guidance says the RPTKA must be registered in TKA Online (tka-online.kemnaker.go.id) before the work visa is filed.
An RPTKA for temporary work lasts up to 6 months and cannot be extended. Work longer than 6 months is approved for up to 2 years and can be extended. In Special Economic Zones the limit is 5 years. Extensions must be filed at least 30 working days before expiry, with proof of social security membership, the tax ID (NPWP) of both the assignee and the employer, and a report on the counterpart's training.
The E23 visa offers stays of 180 days, 1 year or 2 years. In June 2025 Immigration cut the number of work visa types from 31 to 6 and folded 20 former expert-worker indices into E23.
Official fees
| Item | Amount | Basis |
|---|---|---|
| DKPTKA | US$100 per position per person per month, paid in advance | Ministry of Manpower Regulation 8/2021, Art. 35 and 36 |
| E23 visa, stay up to 180 days | Rp5,250,000 | Immigration E23 page |
| E23 visa, stay up to 1 year | Rp7,000,000 | Immigration E23 page |
| E23 visa, stay up to 2 years | Rp9,500,000 | Immigration E23 page |
| Fine for employing without an RPTKA | Rp6,000,000 per position per person per month, up to Rp36,000,000 | Government Regulation 34/2021, Art. 37 |
Less than a month of work still counts as a full month of DKPTKA. Extensions with every work location in one province are paid to the regional government; everything else goes to the central government. Government agencies, foreign missions, international bodies, social and religious institutions, and certain positions at educational institutions are exempt.
The Immigration E23 page does not say whether its figures include the ITAS and re-entry permit. Immigration fees still rest on Government Regulation 45/2024; Government Regulation 30/2026 replaced only the Ministry of Law's own tariffs.
Employer duties during the assignment
- Appoint an Indonesian counterpart for technology and skills transfer, and train that counterpart for the assignee's position.
- Arrange Indonesian language training for the assignee, in-house or through an institution accredited at least B.
- The counterpart, training and language duties do not apply to directors, commissioners, heads of representative offices, foundation officers and temporary work.
- Register assignees working more than 6 months in the national social security programme. Those working less than 6 months need insurance covering at least work accidents.
- Do not place a foreign worker in a personnel or HR position, and do not let one foreign worker hold two positions in the same company.
- Report the use of foreign workers, counterpart training and technology transfer to the Ministry of Manpower every year.
Law 24/2011, Art. 14, separately requires every foreigner who works in Indonesia for at least 6 months to join the social security programme.
As sponsor, the employer answers for the assignee's presence and activities in Indonesia, must report changes in civil status, immigration status and address, and pays for repatriation if the stay permit expires or the assignee is deported (Law 6/2011, Art. 63). The assignee must report a change of job, sponsor or address to the local immigration office (Art. 71).
Tax and the 183-day test
According to the Directorate General of Taxes, a foreigner becomes an Indonesian tax resident when, among other tests, they stay more than 183 days within 12 months. Foreign residents with certain expertise are taxed only on Indonesian-source income for their first four tax years (Minister of Finance Regulation 18/PMK.03/2021). The NPWP of the assignee and of the employer is needed to extend the RPTKA.
For income that Japan also taxes, the Japan–Indonesia tax treaty has applied since 31 December 1982, according to Japan's Ministry of Finance.
When the assignment ends
- Report the end of the employment contract to the Ministry of Manpower, including early terminations.
- Send the assignee back to their home country, which is the employer's duty under Government Regulation 34/2021.
- Close the ITAS at the immigration office that holds it. This is usually called an Exit Permit Only (EPO); check the current requirements and timing with that office.
- Settle tax obligations first. Under Law 63/2024, immigration officers may stop a foreigner from leaving while obligations in Indonesia remain unsettled, and the law's elucidation gives unpaid tax as an example.
Notes for Japanese companies
- Government Regulation 34/2021 has no special track for Japanese nationals. The official summary of the amended Japan–Indonesia EPA, in force since 1 August 2026, does not mention easier work permits for Japanese staff either.
- Japanese nationals living abroad for 3 months or more must file a residence report, zairyu todoke (在留届), with the embassy or consulate. It can be filed online through ORRnet, from 90 days before arrival.
- Japan and Indonesia have no social security agreement. Indonesia is not among the 24 partner countries listed by the Japan Pension Service.
General information as of 14 October 2026, not legal or tax advice. Rules change, so check official sources or talk to us about your situation.
