Note! This Is The Difference Between THR For Civil Servants And Private Employees

Illustration of THR (Doc. Antara)

YOGYAKARTA Although it has the same term, it turns out that there is a difference between the holiday allowance (THR) obtained by civil servants (PNS) and private employees. Differences exist in several things ranging from rules, nominal, and so on.

As is known, THR is given during religious holidays. Every person who celebrates religious holidays will get THR such as Eid al-Fitr, Christmas Day, Nyepi, Vesak, or Chinese New Year.

The provision of THR itself must be given from the state for civil servants or from the company to their employees. So what are the differences between THR PNS and private employees?

The provision of THR has a legal basis so that it must be carried out, both by the state and the company. The rules for giving THR to civil servants are contained in Government Regulation (PP) No. 15 of 2023 concerning the Provision of Holiday Allowances and Thirteenth Salaries to State Apparatus, Retirement, Pension Recipients, and Recipients of Allowances in 2023.

The THR submission rules for workers in private companies are regulated in Government Regulation 36 of 2021 concerning Wages, and Ministerial Regulation Number 6 of 2016 concerning Religious Holiday Allowances for Workers/laborers in Companies.

The criteria for THR recipients for both civil servants and private employees are different. The criteria for THR recipients to civil servants are civil servants and CPNS, PPPK, TNI members, Polri members, state officials, and retirees. Meanwhile, workers who do not have civil servants but work in the state environment are regulated in accordance with the policies of their respective agencies.

Meanwhile, the criteria for THR recipients for private employees are permanent employees (PKWTT), contract employees (PKWT), or casual daily workers.

Although the term is the same, the nominal THR received is different. for private employees, the THR received by workers is at least 1 x the wages of workers are 1 month. This formula applies to employees with a working period of 12 months or more. For employees with a working period of less than 12 months, the nominal THR received is calculated proportional.

Meanwhile, for casual daily workers or nominal freelancers, it is also different, calculated based on the average salary earned in the last 12 months. If the working period is under 12 months then the average salary earned per month during his work.

The nominal THR for civil servants is actually greater because it includes basic salary, family allowances, food allowances, job allowances, and 50 percent of performance allowances (tukin) or additional income. This allowance is given in accordance with the position attached to the civil servant.

The THR disbursement schedule for civil servants is usually faster. For example, this year the THR disbursement of civil servants can be carried out starting April 4, 2023. Meanwhile, the THR disbursement schedule for private employees is no later than D-7 religious holidays.

There is a THR tax on private employees which is calculated in accordance with Article 21 or Article 26 specifically for Taxpayers (WP). For civil servants there are no deductions or other deductions. Meanwhile, the income tax for religious allowances is borne by the Government.

In addition to differences in THR for civil servants and private employees, visit VOI.ID for other interesting information.