New Rule for BPJS in Indonesia: Payments for December will now be due by the end of the month. Businesses must take note.

Indonesia BPJS Ketengakerjaan Policy Update: December 2025 Social Security Contributions Must Be Completed Within the Same Month

BPJS Ketengakerjaan, Indonesia’s national employment social security agency, has issued an official notice announcing that the contribution deadline for December 2025 will be moved forward, requiring all social security payments to be completed no later than December 31, 2025.

This marks a departure from the long-standing practice of submitting contributions by the 10th of the following month.

The adjustment directly impacts all companies employing staff in Indonesia, including both local entities and multinational corporations using EOR (Employer of Record) arrangements.

SmartDeer has summarized the key policy changes and the required actions for employers.

1. Key Change — December Contributions Must Be Filed Within the Same Month

According to the official BPJS announcement:

Previous Rule	New Rule
Contributions paid by the 10th of the following month	Contributions for December must be completed within that month (by Dec 31, 2025)

This means the December 2025 contribution and reporting must be finalized before year-end, following the date specified in the BPJS notice.

2. Positive Impacts of the BPJS Adjustment

Although the accelerated deadline increases operational requirements for companies, the policy brings several advantages:

1️⃣ Faster Protection for Employees

Especially for newly onboarded hires, ensuring immediate eligibility without coverage gaps.

2️⃣ Improved Long-Term Returns for JHT Accounts

Because the JHT (Old Age Security Fund) operates on a cash basis, earlier contributions accelerate balance accumulation and yield potential long-term gains.

3️⃣ More Efficient Administrative Processing

Completing the annual contribution cycle earlier helps expedite claims, pension settlements, and case handling.

4️⃣ Cleaner Financial Year-End Reporting

Allows finance teams to close the fiscal year with full compliance and streamlined auditing.

3. Compliance Recommendations — Immediate Actions Required

To avoid rejections, penalties, or missed coverage, companies are advised to:

Plan December contributions ahead of time
Follow the specific deadline indicated in BPJS communication (e.g., by Dec 24 if stated).
Verify employee registration details
Names, start dates, roles, and personal information must be accurate.
Declare full salary components as required
Including base salary + fixed allowances, consistent with internal payroll documentation.

4. Employee Self-Service Access — JHT Balance Inquiry

BPJS enables employees to check their Old Age Security Fund balance independently:

Download the JMO App (iOS / Android)
Online portal: (BPJS JMO official service link)

This helps improve transparency, communication, and employee satisfaction.

SmartDeer Advisory — Compliance in Indonesia Is Scaling Rapidly

Indonesia has intensified requirements related to social security reporting, employment compliance, and foreign talent management.

SmartDeer supports companies with:

BPJS registration & monthly filing
Employee onboarding & offboarding management
Payroll tax compliance
Indonesia EOR (Employer of Record) services
Expat and cross-border workforce management

📩 For further consultation, please contact your SmartDeer consultant.

About SmartDeer

SmartDeer is a global one-stop HR compliance and workforce management platform, specializing in EOR/HRO solutions, global payroll, immigration support, and HR SaaS systems.

With operational coverage across 200+ countries and regions, and owned entities in Asia, North America, the Middle East, and Europe, SmartDeer delivers secure, scalable, and compliant workforce solutions to support global expansion.

Whether you are hiring overseas talent or managing multi-country HR compliance, SmartDeer empowers your business to scale worldwide with confidence.