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The Implementation of the Religious Holiday Allowance for Workers

26 March 2024

 

Manpower Bulletin – March 2024

The Implementation of the Religious Holiday Allowance for Workers

 

The Minister of Manpower issued Circular Letter No. M/2/HK.04/III/2024 regarding the Implementation of Religious Holiday Allowance for Workers in the Company (“Circular Letter”) on March 15, 2024. The Circular Letter focuses on the importance of providing for the needs of workers and their families during the upcoming religious holiday of Idul Fitri. The obligation to pay the Religious Holiday Allowance (Tunjangan Hari Raya or “THR”) is regulated under Government Regulation No. 36 of 2021 on Wages (“GR 36/2021”) and the Minister of Manpower Regulation No. 6 of 2016 on THR for Workers in Company (“MoM Reg 6/2016”).

 

We highlight several key points regarding the implementation of the THR in 2024 and the Government’s policies to ensure that the payment of the THR is carried out lawfully.

Implementation of THR Policy in 2024

According to the Circular Letter, the employer is required to pay the THR to their workers. The THR must be paid in full and cannot be paid in instalments. Furthermore, the THR must be paid at the latest seven (7) days before the religious holiday. It shall be given to the following:

  1. Workers who have been employed for one (1) month without any interruption or more; and
  2. Workers who are employed under an indefinite-term employment agreement (Perjanjian Kerja Waktu Tidak Tertentu or “PKWTT”) or a fixed-term employment agreement (Perjanjian Kerja Waktu Tertentu or “PKWT”).

 

The details of the amount of the THR are determined as follows:

  1. For workers with a working period of twelve (12) consecutive months or more, one (1) month of salary shall be given.
  2. For workers with a working period of one (1) consecutive month but less than twelve (12) months, the THR shall be given proportionately based on the following calculation:

 

 

On the other hand, the freelancers in the company are determined as follows:

  1. For freelancers with a working period of twelve (12) months or more, one (1) month of salary shall be calculated based on the average salary of the last twelve (12) months before the religious holiday.
  2. For freelancers with a working period of less than twelve (12) months, one (1) month of salary shall be calculated based on the average wage earned each month during the working period.

 

For workers whose salary is determined based on the unit of output, the Circular Letter states that one (1) month’s salary shall be calculated based on the average salary of the last twelve (12) months before the religious holiday. For companies that set the amount of the THR higher than the minimum required THR, the THR shall be paid to the workers based on the employment agreement, company regulation, collective work agreement, or common practice.

 

To ensure the THR is paid lawfully, the Government urges companies to remit the THR in accordance with the relevant laws and regulations before the due date. To address potential complaints regarding THR payments, each provincial and regent/city area is expected to establish a Command Post (Posko Satgas) for consultation services and law enforcement of the THR, integrated through https://poskothr.kemnaker.go.id.

 

The Sanctions

The GR 36/2021 and MoM Reg 6/2016 state that there are administrative sanctions for the employer who fails to comply in accordance with the THR policy. The administrative sanctions under GR 36/2021 are as follows:

  1. A written reprimand;
  2. Restrictions on business activities;
  3. Temporary suspension of part or all of the production tools; and
  4. Suspension of business activities.

Additionally, in case the employer is late in paying the THR to their workers, they may incur a monetary fine amounting to 5% (five percent) of the total THR that should have been paid, starting from the due date. It is important to note that the imposition of such a fine does not absolve employers of the obligation to pay the THR.

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Indonesian ver.

 

26 March 2024

 

Buletin Ketenagakerjaan – Maret 2024

Pemberlakuan Tunjangan Hari Raya Keagamaan Bagi Pekerja

 

Menteri Ketenagakerjaan menerbitkan Surat Edaran No. M/2/HK.04/III/2024 tentang Pelaksanaan Tunjangan Hari Raya Keagamaan Bagi Pekerja di Perusahaan (“Surat Edaran”) pada tanggal 15 Maret 2024. Surat Edaran tersebut fokus pada pentingnya memenuhi kebutuhan pekerja dan keluarganya pada hari raya keagamaan Idul Fitri mendatang . Kewajiban membayar Tunjangan Hari Raya Keagamaan (“THR”) diatur dalam Peraturan Pemerintah Nomor 36 Tahun 2021 tentang Pengupahan (“PP 36/2021”) dan Peraturan Menteri Ketenagakerjaan Nomor 6 Tahun 2016 tentang THR Bagi Pekerja di Perusahaan (“Permen Kemenaker 6/2016”).

 

Kami menyoroti beberapa poin penting terkait pelaksanaan THR pada tahun 2024 dan kebijakan Pemerintah untuk memastikan pembayaran THR dilakukan secara sah.

 

Implementasi Kebijakan THR pada tahun 2024

 

Sesuai Surat Edaran tersebut, pengusaha wajib membayarkan THR kepada pekerjanya. THR tersebut harus dibayar penuh dan tidak dapat dicicil. Selanjutnya THR harus dibayarkan paling lambat tujuh (7) hari sebelum hari raya keagamaan. Ini akan diberikan kepada yang berikut:

 

  1. Pekerja yang telah bekerja selama 1 (satu) bulan tanpa gangguan atau lebih; Dan
  2. Pekerja yang dipekerjakan berdasarkan perjanjian kerja waktu tidak terbatas (Perjanjian Kerja Waktu Tidak Tertentu atau “ PKWTT ”) atau perjanjian kerja waktu tetap (dalam bahasa Indonesia, Perjanjian Kerja Waktu Tertentu atau “ PKWT ”).

 

Rincian besaran THR ditetapkan sebagai berikut:

  1. Bagi pekerja dengan masa kerja dua belas (12) bulan berturut-turut atau lebih, diberikan gaji sebesar 1 (satu) bulan.
  2. Bagi pekerja dengan masa kerja 1 (satu) bulan berturut-turut tetapi kurang dari dua belas (12) bulan, THR diberikan secara proporsional berdasarkan perhitungan sebagai berikut:

 

 

Sedangkan pekerja lepas di perusahaan ditentukan sebagai berikut:

  1. Bagi pekerja lepas dengan masa kerja dua belas (12) bulan atau lebih, gaji 1 (satu) bulan dihitung berdasarkan rata-rata gaji dua belas (12) bulan terakhir sebelum hari raya keagamaan.
  2. Bagi pekerja lepas dengan masa kerja kurang dari dua belas (12) bulan, gaji 1 (satu) bulan dihitung berdasarkan rata-rata upah yang diperoleh setiap bulan selama masa kerja.

 

Bagi pekerja yang gajinya ditentukan berdasarkan satuan hasil, dalam Surat Edaran disebutkan bahwa gaji 1 (satu) bulan dihitung berdasarkan rata-rata gaji dua belas (12) bulan terakhir sebelum hari raya keagamaan. Bagi perusahaan yang menetapkan besaran THR lebih tinggi dari batas minimum THR yang disyaratkan, maka THR dibayarkan kepada pekerja berdasarkan perjanjian kerja, peraturan perusahaan, perjanjian kerja bersama, atau kebiasaan yang lazim.

 

Untuk memastikan THR dibayarkan secara sah, Pemerintah menghimbau perusahaan untuk menyetorkan THR sesuai peraturan perundang-undangan sebelum tanggal jatuh tempo. Untuk mengatasi potensi pengaduan terkait pembayaran THR, setiap wilayah provinsi dan kabupaten/kota diharapkan membentuk Posko ( Posko Satgas ) untuk pelayanan konsultasi dan penegakan hukum THR yang terintegrasi melalui https://poskothr.kemnaker.go.id.

 

Sanksi

PP 36/2021 dan Permenaker 6/2016 menyatakan bahwa terdapat sanksi administratif bagi pemberi kerja yang tidak mematuhi kebijakan THR. Sanksi administratif berdasarkan PP 36/2021 adalah sebagai berikut:

 

  1. teguran tertulis;
  2. pembatasan kegiatan usaha;
  3. penghentian sementara sebagian atau seluruh alat produksi; dan
  4. penghentian kegiatan usaha.

 

Selain itu, apabila pengusaha terlambat membayar THR kepada pekerjanya, maka pekerja dapat dikenakan denda sebesar 5% (lima persen) dari jumlah THR yang seharusnya dibayarkan, terhitung sejak tanggal jatuh tempo. Perlu diketahui, penerapan denda tersebut tidak membebaskan pengusaha dari kewajiban membayar THR.

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