Legal Perspective of Religious Festivity Allowance (Tunjangan Hari Raya)

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 8^th 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, 8^th 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.

Tan Menjadi Kosinus

Wahai engkau....

Wahai pelipur lara

Wahai jiwa yang sunyi

Tak ku sangka kau sedingin ini.

Membeku dalam kesunyian malam, meningggalkan ku seorang diri.

Kemana gerangan diri mu akan pergi?

Akankah kau kembali lagi?

Bercanda ria, berbagi suka, cinta dan kasih.

Kini tubuh ku sudah tak mampu lagi, menahan rindu kepada mu.

Kini hati ku sudah bagai karang diterjang ombak.

Lembaran itu hanya jadi kenangan belaka.

Lembaran yang mengikat kita.

Lembaran yang memuat kisah yang bernilai tan 90 derajat.

Mungkin kini hati dan jiwa mu sudah menjadi kosinus 90 derajat.

Atau mungkin lenyap dimakan malam.

Alah, sudahlah engkau pergi saja.

Tingkalkan Aku menatap jalan ini. 

Gelisah

Tok..tok..tok

Seorang di balik pintu mengetuk dengan lembut, namun aku tak tau siapa gerangan Ia. Dengan hati-hati ku melangkah mendekat, hingga ku bukalah pintu rumah ku. Terasa gemetar tangan ini membukanya dan kulihat sosok pria yang pernah ku kenal dahulu. Itu  Faldi, kawan lama ku yang tak ada kabar sejak lima tahun lalu.

Kau benar Faldi ? tanya ku

Iya aku Faldi kawan lama mu, sudah lama aku tak jumpa dengan kau. Jawabnya

Ada apa gerangan dirimu kesini Di? Sapa ku kepada dia

Aku mau cerita Do..

Aku pun heran apa yang mau diceritakan oleh dia selama lima tahun tak bertemu?. Akhirnya aku dan Faldi berbincang-bincang di ruang tamu. Faldi menceritakan semua kehidupannya selama lima tahun belakangan. Setelah  lima tahun menikah dengan Liyana ternyata Faldi tak kunjung mempunyai anak. Faldi menceritakan tentang dirinya yang MANDUL, setelah vonis dokter dua tahun lalu.

Do... Hidup ku berantakan, bahkan rumah tangga ku dengan Liyana sudah tidak mampu untuk dipertahankan. Ibarat pepatah bagai telur diujung tanduk Do.  (Dengan menjukkan wajah sedihnya Faldi termenung)

Jangan begitulah Di, pasti ada jalan atas semua ini. Kamu pun jangan putus asa Di. Ujar ku 

Alah Do, aku sudah sabar, tapi.... malah Liyana mau menggugat cerai ku. Aku tak punya harapan lagi Do. (sambil menahan emosi yang memuncak)

Aku hanya terdiam memandang teman ku yang terbaring lemah di  bangku ruang tamu ku. Tiba-tiba lampu rumah ku mati. Arghhhh Shit damn what the hell it is, ujar ku dalam hati. Di dalam gelap gulita itu ku coba untuk mengambil lilin di laci  tepat di samping aku duduk. Ku nyalakan korek api dan teranglah semua itu.

Di, coba lihat lilin ini

Apa gunanya lihat lilin itu?

Lilin ini dapat menerangi kita di tengah kegelapan, begitupun dengan kisah mu dengan Liyana pasti ada jalan terangnya seperti lilin ini.

Faldi termenung sejanak, memandang langit-langit rumah ku yang terang tersinar lilin. Seakan ia menaruh harapan besar pada dua bola matanya. Senyuman lebar di wajahnya pun menambah rasa percayanya. Dalam hati ku berbisik, Thank god you give him a guide.

Malam kian larut, jam menunjukan pukul 00.00 namun kami masih belum mau menutup kelopak mata ini. Perbincangan demi perbincangan kami lewati mulai dari masa kuliah kami hingga masalah asmara masing-masing. Aku tersentak mendengar gonggongan anjing di depan rumah ku. Kulihat jam tangan ku sudah menunjukan pukul 02.30, Faldi sudah tak tahan lagi menahan rasa kantuknya. Perlahan demi perlahan suara Faldi menghilang.. sunyi dan hingga akhirnya ia terelalap dalam buaian bangku itu. Namun bagiku jam 02.30 adalah pagi bagi ku, karena jam-jam inilah aku bekerja.

Pekerjaan yang membosankan itu telah menuntut ku untuk kerja ditengah malam, mencari inspirasi dan menemukan kekhasan diriku. Ku buka handphone ku, astaga.... ternyata ada tiga ratus line. Ku buka satu persatu line itu, hingga aku pada ujung chat line aku menemukan kontak asing di line ku. Aku kaget dengan hal itu, ia ia itu line dari Vina. Sosok wanita yang aku kagumi.

Pikir ku dalam hati ada apa Vina line aku, ku perhatikan sejenak kata demi kata line Vina. Yah Vina meminta ku untuk membuatkan desain rumah. Rumah untuk siapa ya kira-kira, Vina kan belum menikah (rasa was-was ku timbul menghantui hati ini). Segera ku balas line Vina, “Vin kamu mau buat rumah untuk siapa?”. Kutunggu satu menit dua menit tiga menit dan seterusnya tapi tak ada jawaban. Tring.Tring handpone ku berbunyi, langsung ku sambar saja handpone yang terlatak di meja. Aku yakin itu line dari Vina, tak semanis yang aku pikirkan itu hanya delusi ku saja, line itu bukan dari Vina tak lain Line Shoping di pagi buta gini. Ku pegang erat-erat handpone ku, dengan harapan line balasan dari Vina, namun aku pun kalah dengan rasa kantuk yang kian meningkat di mata ku. Air mataku mengalir bak air terjun Niagara, dan aku tak sadar terlelap dalam sunyinya malam.