A foreigner cannot apply for an Indonesian work permit alone. The employer files a foreign worker plan (RPTKA, Rencana Penggunaan Tenaga Kerja Asing) with the Ministry of Manpower on TKA Online, pays the DKPTKA levy, receives the approval (Pengesahan RPTKA), and only then applies as sponsor (penjamin) for the limited stay visa (visa tinggal terbatas, index E23) on e-Visa. The entry stamp becomes the limited stay permit (ITAS, Izin Tinggal Terbatas; the card is the KITAS).
The rules as of 19 October 2026
- Employment: Law 13/2003 Art. 42 to 49 as amended by Law 6/2023; PP 34/2021, also in an English version; Permenaker 8/2021.
- Immigration: Law 6/2011, last amended by Law 63/2024; Permenkumham 22/2023, amended by Permenkumham 11/2024 and, for family and repatriation articles, by Permen Imipas 3/2025. Immigration now sits under the Ministry of Immigration and Corrections.
Parliament passed a new Employment Protection Law on 6 October 2026. As of 19 October 2026 it has not been promulgated, implementing rules get up to a year after that, and the current rules stay in force (DPR statement, 12 October 2026).
Step 1: the employer files the RPTKA
A private individual cannot employ a foreigner (PP 34/2021 Art. 9). The job must be a specific position for a fixed period, matched by the candidate's education and at least 5 years of experience (PP Art. 4; Permenaker Art. 4). Personnel positions are off limits (PP Art. 11; the list is in Ministerial Decree 349/2019), and so is a second position (Art. 10).
The application on TKA Online states the reason, position, duration, work location, the Indonesian understudy (tenaga kerja pendamping) and a hiring plan for Indonesians, with the licence, deed, draft contract and organisation chart (PP Art. 12). An approval runs for at most 2 years, or 6 months without extension for temporary work (Art. 17).
Step 2: assessment and the candidate's file
The Ministry assesses the plan in an online meeting and issues the result within 2 working days; missing documents are due within 5 working days (Permenaker Art. 13 and 14). The employer then uploads the candidate's degree, proof of experience, signed contract, passport, bank statement, the understudy appointment and sponsorship statement (Art. 15); verification takes 2 working days (Art. 18).
Step 3: the DKPTKA levy and the approval
The Ministry issues a payment notice for the DKPTKA (Dana Kompensasi Penggunaan Tenaga Kerja Asing): US$100 per position per person per month, paid upfront for the approval period (Permenaker Art. 35 and 36; tariff in the annex to PP 41/2023). The billing code is valid for 5 working days (TKA Online FAQ). After payment the Pengesahan RPTKA is issued and Immigration receives the data online (PP Art. 14). Exemptions and the payment route are in DKPTKA.
Step 4: the E23 visa on e-Visa
The foreigner or the sponsor applies with a passport valid for at least 6 months, proof of sponsorship from the employer, proof of living costs and a letter from the manpower authority (Permenkumham 22/2023 Art. 34). The E23 page, checked on 19 October 2026, says the sponsor needs an account on evisa.imigrasi.go.id, a 3-month bank statement of at least US$2,000, a stay of 180 days, 1 year or 2 years, and a visa that must be used within 90 days of issue. Directors and commissioners use the E25 series (Indonesian work visas).
Step 5: arrival: the entry stamp is the ITAS
At the checkpoint the visa holder receives an entry stamp that counts as the ITAS; the card arrives electronically, and a physical card follows from 15 working days (Permenkumham Art. 106).
The employee reports any change of job, sponsor or address to the local immigration office (Law 6/2011 Art. 71). The employer registers an employee working more than 6 months with BPJS (PP Art. 8; details in JHT for foreign employees), trains the understudy and arranges Indonesian language training (Art. 7 and 28 to 30); the last two duties do not apply to directors, commissioners and temporary work.
Step 6: extensions on both tracks
The RPTKA extension is filed at least 30 working days before expiry with the contract, passport, BPJS, tax numbers and understudy report; it is issued within 2 working days (PP Art. 21; Permenaker Art. 22 to 26). The ITAS extension is filed with the immigration office no earlier than 30 days before expiry for a 1-year permit, 3 months for a longer one (Permenkumham Art. 116); the total ITAS cannot exceed 6 years (Art. 113).
Step 7: annual report and the EPO
The employer reports to the Ministry at least once a year on the foreigner's work, the understudy's training and the transfer of skills (PP Art. 32). At contract end the employer reports it and repatriates the employee (Art. 7 and 32). The sponsor or the employee applies for the EPO, the permit to leave Indonesia without returning, before the ITAS expires; it is issued within 3 working days of payment, and the employee must leave within 7 days (Permenkumham Art. 144).
The sequence at a glance
| Step | Owner | Key documents | Time under the rules |
|---|---|---|---|
| RPTKA, assessment, candidate file | Employer, Ministry | Licence, contract, degree, passport | 2 working days each |
| DKPTKA and approval | Employer, Ministry | Billing code, US$100 per month | Code valid 5 working days |
| E23 visa | Sponsor, Immigration | Passport 6 months, US$2,000 statement | 4 working days; use within 90 days |
| Entry stamp, ITAS | Employee, Immigration | Virtual card | Physical card from 15 working days |
| Extensions | Employer, Ministry, Immigration | Tax numbers, BPJS, understudy report | RPTKA 30 working days before; ITAS 30 days or 3 months |
| Annual report, EPO | Employer, Immigration | Report form, EPO application | EPO 3 working days, leave within 7 days |
A worked example: a production manager from Japan
PT Mitra Presisi in Karawang hires Tanaka as production manager for 2 years from January 2027. Week one, HR opens the TKA Online account; week two, the assessment meeting, then the candidate file naming Rina as understudy; week three, DKPTKA of 24 months × US$100 = US$2,400 is paid, the approval is issued; week four, the E23 application for a 2-year stay, fee Rp9,500,000. Tanaka lands and the entry stamp is the ITAS. The calendar then holds the annual report in January 2028, the RPTKA extension in November 2028, the ITAS extension from October 2028, and the EPO if the contract is not renewed.
Penalties
Without an RPTKA approval the employer pays an administrative fine of Rp6,000,000 per position per person per month, capped at Rp36,000,000 (PP Art. 37). Skipped BPJS, language training or reports suspend new applications for up to 3 months; a personnel position, a double position or an unpaid levy revokes the approval (Art. 39 to 41).
Criminal figures are upper limits under Law 1/2026, which converted them to the fine categories of the Criminal Code Art. 79. An individual who employs a foreigner (Law 13/2003 Art. 185): up to 4 years and/or a category IV fine, Rp200 million. Failing to appoint and train an understudy or to repatriate the employee (Art. 187): a category VIII fine, Rp50 billion. Misusing a stay permit, including an employer who makes it possible (Law 6/2011 Art. 122): up to 5 years and/or category IV.
Checklist
- Not a personnel role, not a second position; 5 years of experience; understudy named in writing before the file is uploaded.
- DKPTKA paid within 5 working days; visa stay equals the RPTKA period; BPJS in the first month; tax number before the extension.
- Calendar: annual report, RPTKA extension 30 working days before expiry, ITAS extension, EPO.
General information as of 19 October 2026, not legal or tax advice. Rules change, so check official sources or talk to us about your situation.
