1.
Introduction
Religious
Festivity Allowance (THR) is right of the employee regarding to Indonesia
regulation. The issue of THR is one of sensitive in Indonesia. Under Government
Regulation Number 78 of 2015 concerning of Wage Jo Law Number 13 of 2003
concerning of Man Power issued the THR as one of employee’s right. Article 7
paragraph (3) Government Regulation Number 78 of 2015 mandates the Ministry of
Employment to issue the Ministry Regulation regarding to THR.
on
March 8th 2016, Ministry of Employment issued regulation Number 6 of
2016 concerning on Religious Festivity Allowance for employees at the Company
(Regulation 6 of 2016). The Regulation 6 of 2016 is replaced the Ministry of
Employment Regulation Number 04/MEN/1994 concerning to THR (Regulation 4 of
1994). Under the new regulation there is
several new change of the ruling.
2.
Religious
Festivity Allowance (THR)
a. Definition
According to article 1 number 1 of Regulation
6 of 2016 Jo Article 6 paragraph (1) Government Regulation No. 78 of 2015 , THR
is income non salary that obligatory to be paid up by entrepreneur to employee
or his/her family in date towards the religious festivity.
The religious festivity according to
Regulation 6 of 2016 has been widely defined are:
·
Idul Fitri day for muslim;
·
Christmas for Catholic and protestant;
·
Nyepi for Hindus;
·
Waisak for Buddhist;
·
Imlek for Konghucu.
b. THR Obligation
Article
2 paragraph (1) Regulation 6 of 2016 stated that, THR is obligatory given by entrepreneur to employee who has been
worked minimum 1 (one) month continuously
or more. It different with old regulation (Regulation 4 of 1994) that requires
3 (three) months work to get THR.
The
right of THR is given to employee who along to industrial relation in kind of
work agreement neither of definite periodic employee or indefinite periodic
employee.
c. The Amount of THR
According
to article 3 Regulation 6 of 2016, the amount of THR can be divided into 2 (two)
types:
·
Employee who has been worked for 12
(twelve) months continuously or more is given once month salary;
·
Employee who has been worked for 1 (one)
month continuously or more, but less than 12 (twelve) months is given the THR proportionally
as service period. Hereby the calculation:
The Amount of THR can be higher as regulation
was setting up, it is according to the internal rules of company (work agreement,
collective work agreement, company regulation, etc), but the company can not
pay below the regulation was setting up.
d. THR of Freelance Worker
To calculate the freelance worker THR
shall be first to calculate the month’s salary of the worker. Hereby the calculation
of salary for daily freelance worker according to Regulation 6 of 2016:
·
Worker who has been worked for 12
(twelve) months or more is calculated according to the average salary that
accepted for 12 months;
·
Worker who has been worked less than 12
(twelve) months is calculated according to average salary each month.
After the salary of freelance worker has been gotten, so the
amount of THR is followed the calculation as the normal employee as point c
above.
e. Payment of THR
According to Article 5 Regulation 6 of
2016, THR shall be paid to employee once a year towards religious festivity. The
regulation was ruling that, before 7 (seven) day of religious festivity, the entrepreneur
shall pay the THR to employee.
f. Type of Payment
The type of THR payment in kind of Rupiah
(Article 6 of 2016), it different with Regulation 4 of 1994 in article 5 that stated
the type of payment can be in kind of others type (not Rupiah), except alcohol and drugs, no more than 25% of
total payment.
g. Breach of Employment Relation
According to Regulation 6 of 2016, THR is
given to indefinite periodic employee who is breached of employment relation in
30 days before the religious festivity, it is exceptional for the definite periodic employee.
h. Replacement of Employee
The employee who replaced to other company
with continuously working at new company has right to get THR from the new company,
if the old company has not given THR.
i.
Sanction
According to Regulation 6 of 2016, if the
company/entrepreneurs late to pay THR to their employee is punished to pay 5%
of fine without abolish thier obligation to pay THR to its employee.
But if, the company/entrepreneurs does not
pay THR to its employee according to article 11 Regulation 6 of 2016 Jo Government
Regulation Number 78 of 2015, the company is imposed administrative sanction as
follow:
·
Written notification;
·
Restriction of business activities;
·
Temporary or permanent suspension of
some or all production facilities;
·
Suspension of business activities.
j.
Implementation
The New Regulation (Regulation 6 of 2016)
becomes effective since the date, it was issued (March, 8th 2016).
3.
Similarity
and Differences of Regulation 4 of 1994 and Regulation 6 of 2016
a. Similarity
Comparing to Regulation 6 of 2016 to
Regulation 4 of 1994, there is several similarity:
·
THR is given either for definite
periodic employee or indefinite periodic employee;
·
THR is given to indefinite periodic employee
if, end of employment relation before the religious festivity.
·
THR shall be paid up, seven day before religious
festivity;
·
Replacement of employee get THR;
·
The proportional calculation is similar,
but the requirement of minimum service period is different.
b. Differences
Differences
|
Regulation
4 of 1994
|
Regulation
6 of 2016
|
Religious
Festivity
|
· Idul
Fitri day for muslim;
· Christmas
for Catholic and protestant;
· Nyepi
for Hindus;
· Waisak
for Buddhist;
|
·
Idul Fitry day for muslim;
·
Christmas for Catholic and protestant;
·
Nyepi for Hindus;
·
Waisak for Buddhist;
·
Imlek for Konghucu.
|
Minimum
Period of Service
|
3
(three) months
|
1
(one) month
|
Type
of Payment
|
Rupiah
and can be in kind of others good, except alcohol and drugs, no more than 25%
of total amount.
|
In
kind of Rupiah.
|
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