THR RULES: For whom, when it is liquid, and the calculation

In addition to the salary paid every month, employees are also entitled to get THR or holiday allowances. THR is one of the benefits that is mandatory and even regulated in the Manpower Act.

Therefore, the government will provide a number of sanctions for companies that do not provide holiday allowances to their employees. So, who exactly has the right to get THR? How to calculate the correct THR?

You can listen to the explanation below.

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What is THR?

According to the Ministry of Manpower, Hari Raya or THR is non -pirator income that must be paid by workers for employees before religious holidays.

Religious holidays include Eid al -Fitr for Muslim employees, Christmas holidays for Catholic and Protestant employees, Nyepi holidays for Hindu employees, Vesak holidays for Buddhist employees, and Chinese New Year for those who are Confucians.

In Minister of Manpower Regulation No. 6 of 2016 has been explained that the provision of holiday allowances must be paid to employees who have issued their energy to the company.

According to these regulations, those who are obliged to provide THR are entrepreneurs, including:

• Individuals, alliances, or legal entities that run their own company
• Individuals, alliances, or legal entities that stand alone running the company not their own
• Individuals, alliances, or legal entities in Indonesia represent companies that are domiciled outside Indonesia

In accordance with the Ministry of Manpower Regulation Article 5 Paragraph (1) No. 6/2016, THR is given once a year in accordance with their respective religious holidays.

Also read: How to calculate the contract employee and permanent

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‍The benefits of THR for employees

The main purpose of giving THR is to ensure worker welfare during the holiday. This is important, considering that usually basic needs will increase during the celebration of religious holidays.

In addition, there are several other benefits of giving THR for employees, including:

• Increase employee happiness in the company
• Make employees more excited to work
• Helping employees perform religious worship, for example paying zakat, infaq, Christmas event, and so forth
• Reducing the consumptive debt that is usually issued by the community during the holiday
• Be a family capital for homecoming or other family events
• A source of family finance for basic needs whose prices have increased dramatically
• As additional funds for the families of employees who want to vacation during the holiday

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Who has the right to get a THR?

THR is an allowance that must be paid by the company to all employees. Be it a contract employee, outsourcingHonorary, even daily employees are loose.

The following is a list of employees who are entitled to THR:

1. PKWTT workers who are laid off

Employees with PKWTT status who have been laid off from D-30 days before the religious holiday are entitled to get THR.

However, if the termination of employment ended longer than 30 days before the holiday, then the employee did not get the right to the provision of holiday allowances.

2. Workers who were moved to other companies

Employees who are transferred to other companies with a continuing service period are also entitled to receive THR. This allowance must be given if the old company has not given it.

3. Employee Holidays Giving birth

Holidays taken by female workers do not eliminate their right to receive THR, while still meeting 1 month or more work time.

4. Workers who are laid off

The company is required to give THR to the laid employees. As long as the employee still has a working relationship, the THR is still the responsibility of the company.

5. Honorary Workers in Government Agencies

The next worker who is entitled to the holiday allowance is honorary workers in government agencies. Where the THR is given according to the allocation of DIPA, employment contract, and SK. Provision of benefits is also adjusted to the policy of the agency or region of each.

6. Employee Outsourcing

Employee outsourcing including those who are entitled to receive THR. With a note that the working relationship is not over on holidays or ends after a religious holiday.

7. ASN

For all his services to the state, ASN, retirement, pension recipients are entitled to THR or 13th salary. This provision itself is contained in PP 63 of 2021 concerning THR that has been approved by the President.

Also read: 10 Eid THR ideas for customers other than money

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When is the Liquid THR?

The government has arranged the time of Disbursement of employee THR no later than 7 days before the date of religious holidays. It is intended that employees get enough time to use the money.

For example for the needs of zakat fitrah, given to the family, or buying new clothes.

Also note, the provision of holiday allowances must be in the form of money using rupiah. THR cannot be replaced by other objects such as parcels or valuables.

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Calculation of the amount of THR

Calculation of the number of holiday allowances has been contained in the Minister of Manpower Regulation No. 6/2016 concerning Holiday Allowance (THR) Article 3 paragraph 1, which reads:

“Holiday settings are 1 month wage for employees who have 12 months or more working hours, or followed by workers who have work time between 1 and less than 12 months“.

The wages referred to in the article are basic salaries or fixed benefits in accordance with company regulations. While the purpose of the calculation of the pro average is to multiply the employee’s term of work with wages for 1 month ago divided by 12.

THR PRO FLAT = (Work Time X Wage 1 Month) / 12‍

Also read: 8 Types of Employee Work Allowances, Understanding, and Purpose

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How to calculate employee THR

Have you understood how to calculate the Lebaran THR? If not, the following formula can be used.

THR for employees with a work period of 1 year or more

If employees in your company have a work period of 1 year or more, then he is entitled to get a holiday allowance. The amount of money received is 1 time salary (outside the main salary).

For example employee A gets a salary of Rp. 3,000,000.00 and has been working for 1 year 2 months. How to calculate THR is:

THR = Basic Salary + Total THR

= Rp3,00.00.00 + Rp3,000,000.00 = Rp. 6,000.00.00

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THR

Then what about employees who do not have 1 year of service? According to regulations, employees who are entitled to get THR are employees with a minimum of 1 month work period.

Examples of employees B get a salary of Rp. 4,000,000.00 in company C and has a work period of 3 months. Then, the THR calculation is:

THR

= (3 months x Rp4,000,000.00) / 12 months = Rp1,000,000.00

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Sanctions for companies that do not provide THR

As explained earlier that the distribution of THR is the obligation of employers or employers to their employees.

The sanctions for companies that do not provide THR on time to their employees will be subject to a fine of 5% of the total holiday allowance paid.

The fine will later be managed and used for the welfare of workers or workers and certainly does not eliminate the company’s obligation to provide THR.

Then in Law No.14 of 1969 Article 17 concerning Basic Provisions Regarding the Labor states that companies that do not want to pay holiday allowances to their employees can get a sentence in the form of imprisonment or criminal penalties.

This sanction does not mean that the company can neglect its obligations to provide holiday allowances to their employees. Then the company must also hold an open dialogue based on the principle of kinship and accompanied by information about the company’s financial condition.

Also read: Resign before Eid can you get THR? Check the rules

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Requirements when employees Stop Before the holiday

The thing that is often asked is if the employee stop Before the holiday, is the company still required to give THR rights?

To answer that question, you must pay attention to the following two things:

• What is the type of employee working relationship with the company, what is PKWTT or PKWT?
• When will employees no longer work in the company, is it less than or more than 30 days from the holiday?

If PKWTT employees have broken up employment relations 30 days before religious holidays, they are entitled to receive THR. But if the employee resigns more than 30 days before the holiday, the THR is not required to be paid.

The company needs to pay attention to the effective date of employees no longer working in the company, not the date of submission stop.

This is in accordance with Permenaker 6/2016 Article 7 paragraph 1, “Workers/laborers whose employment relations are based on an indefinite time work agreement and experience termination of employment from 30 days before religious holidays, entitled to THR“.

Meanwhile, PKWT employees or contracts are entitled to THR if the contract is still running during a religious holiday. If the working relationship ends before the holiday, the company is not required to give THR.

Keep in mind and recognized that the provision of holiday allowances to employees is mandatory and there will be sanctions that are waiting if the company is late or does not provide THR.

Therefore, do not let your company get sanctions from the government in any form.

Instead of being complicated and dizzy, thinking about how to count THR for every employee in the company, you better look for HRD staff who understand about it. To find a quality HRD quickly, you can install job vacancies in Kitalulus.