tunjangan

Tunjangan is a term used in Indonesia to refer to monetary or in-kind benefits provided in addition to an employee’s regular salary. These benefits are intended to help cover living costs, housing, transportation, health care, education, or family needs. Tunjangan can be offered by employers, government agencies, or other organizations and is typically part of total compensation, though it is separate from the base salary.

Common examples include tunjangan makan (meal allowance), tunjangan transport (travel or commuting allowance), tunjangan rumah (housing allowance), tunjangan kesehatan (health benefits), tunjangan pendidikan (education assistance), tunjangan keluarga or tunjangan anak (family or dependent allowances), tunjangan hari raya (THR or holiday allowance), tunjangan jabatan (position or role-based allowance), and tunjangan kinerja (performance-based allowance). The availability, type, and amount of tunjangan vary by employer policy, sector, contract, and collective bargaining agreements.

Legal and policy context: tunjangan may be mandated or encouraged by regulation, contract, or company policy. In Indonesia, certain tunjangan such as Tunjangan Hari Raya are commonly required or strongly expected to be provided by employers before major religious holidays, while other tunjangan are defined by internal agreements. Tax treatment of tunjangan can vary; some allowances are part of gross income and subject to taxation, while others may have specific exemptions depending on regulations.

Overall, tunjangan serves as a supplementary component of compensation designed to improve welfare, reward performance, or address specific costs for employees and their families.