A foreign employee (TKA, tenaga kerja asing) who leaves Indonesia for good can withdraw the whole JHT balance (Jaminan Hari Tua, the old-age savings benefit run by BPJS Ketenagakerjaan, the state employment social security agency). The money can be paid before or after the employee leaves the country, and this claim reason is reserved for foreign nationals (Ministry of Manpower Regulation 4/2022, Art. 12). Unlike resignation or termination, the rule sets no one-month waiting period.
The payout is every JHT contribution made so far plus the investment returns on it (PP 46/2015 Art. 22(2)). The claim is filed at a BPJS Ketenagakerjaan branch office. The money goes to an account in the employee's own name, not to a company account.
Who has to join BPJS Ketenagakerjaan
Everyone, including foreigners who work in Indonesia for at least six months, must be a social security participant (Law 24/2011, Art. 14). The regulation on employing foreign workers words it slightly differently: employers must register foreign employees who work more than six months in the national social security programme. Those working less than six months can instead be covered by a private insurer, with at least work-accident cover (Government Regulation 34/2021, Art. 8).
| Programme | Foreign employees covered? | Notes |
|---|---|---|
| Work accident (JKK) | Yes | Foreigners working at least six months are participants (PP 44/2015) |
| Death benefit (JKM) | Yes | Same basis as JKK |
| Old-age savings (JHT) | Yes | Contribution of 5.7% of wages: 3.7% paid by the employer, 2% by the employee (PP 46/2015 Art. 16) |
| Pension (JP) | No | According to the BPJS Ketenagakerjaan Q&A guide |
| Job loss benefit (JKP) | No | Indonesian citizens only (PP 37/2021 Art. 4, unchanged by PP 6/2025) |
Documents for a leaving-Indonesia claim
| Document | Basis |
|---|---|
| BPJS Ketenagakerjaan membership card, physical or digital | Permenaker 4/2022 Art. 13 |
| Passport | Art. 13 |
| Signed statement that the employee no longer works in Indonesia | Art. 13 |
| Tax ID (NPWP), if the balance exceeds Rp50 million or after a partial withdrawal | BPJS claim page |
An older page on the BPJS site still lists the KITAS (temporary stay permit card), a savings book and a letter confirming the end of employment or the employment contract for foreign members. Bringing all three to the branch cuts the risk of a second visit.
Other claim reasons in the regulation, such as termination (PHK), resignation or total permanent disability, are not limited by nationality. Their conditions, waiting period and tax are covered in how to withdraw JHT from BPJS Ketenagakerjaan.
Where to file
The JHT claim reasons accepted online through Lapak Asik, the BPJS claim portal, are retirement, resignation, termination, end of a fixed-term contract (PKWT), the company retirement age, partial withdrawals and claims by heirs. Leaving Indonesia is not on that list, so this claim goes to a branch office. Any branch will do, not only the one where the employer is registered.
The easiest moment is after the last working day and before departure. The passport and KITAS are usually still valid, the employer can already report the exit, and the interview happens in person.
If the employee has already gone home, the BPJS Ketenagakerjaan Q&A guide says the employer can handle the claim under a special power of attorney from the employee. The power of attorney covers the paperwork only. The money still goes to the employee's account, not a company account, even when the company paid the contributions. It is worth confirming this route with the branch before the employee leaves.
| Item | Claim before departure | Claim after the employee has left |
|---|---|---|
| Who handles it | The employee, at a branch office | The employer, under a special power of attorney from the employee |
| Receiving account | In the employee's name | In the employee's name, never a company account |
The receiving account
- JHT is paid by bank transfer.
- The account must be in the employee's own name.
- According to the BPJS Ketenagakerjaan Q&A guide, an account at an overseas bank can be used, with extra clearing time and the transfer fee borne by the member. Confirm the receiving account with the branch before the employee leaves.
- If the money is going to an Indonesian account, that account is best closed only after the funds arrive.
Tax
For a recipient who is an Indonesian tax resident, a lump-sum JHT payment carries final income tax of 0% on the first Rp50 million and 5% on the rest (PP 68/2009). On a Rp120 million balance paid in one go, the first Rp50 million is taxed at 0% and the remaining Rp70 million at 5%, so the tax is Rp3,500,000.
An employee who has already become a non-resident for tax purposes when the money is paid should check the treatment with a tax adviser, including any tax treaty with their home country.
If the employee dies
The heirs file the claim with the membership card, a death certificate from the competent official, proof of heirship issued by the competent authority, and the heirs' passports or other identity documents (Permenaker 4/2022 Art. 17(2)).
An exit checklist for HR
- Fix the last working day and issue a letter confirming the end of employment or of the contract.
- Report the exit to BPJS Ketenagakerjaan through SIPP Online or form F1B. PP 46/2015 Art. 10(3) gives employers 7 working days to report changes in headcount.
- Have the employee sign the statement that they no longer work in Indonesia.
- File the claim together with the employee at a branch before departure, with a valid passport and KITAS.
- If time runs out, prepare a special power of attorney and the details of an account in the employee's name.
- Close the employee's Indonesian account after the JHT money arrives, not before.
Filing before departure is simpler than working through a power of attorney later: the original documents are at hand, and the interview can happen on the spot.
General information as of 6 October 2026, not legal or tax advice. Rules change, so check official sources or talk to us about your situation.
