Purbaya Issues PMK 2026 on THR and the Thirteenth Salary for ASN, TNI, and Polri

JAKARTA — Finance Minister Purbaya Yudhi Sadewa has officially issued Minister of Finance Regulation (PMK) No. 13 of 2026 concerning Technical Guidelines for the Implementation of the Payment of Hari Raya Allowance (THR) and the Thirteenth Salary in 2026 sourced from the state revenue and expenditure budget (APBN). The new regulation governs the mechanism for the payment of THR to civil servants (ASN) as well as the Indonesian Army (TNI) and the Indonesian National Police (Polri). Article 2(2) states that the provisions on recipients, components, amounts and timing for THR and the 2026 thirteenth salary sourced from APBN shall be implemented in accordance with Government Regulation on the payment of THR and the thirteenth salary in 2026. Payments for THR will be made through the issuance of a Direct Payment Order (SPM-LS) based on each recipient group. The SPM-LS will then be submitted to the State Treasury Service Office (KPPN) to initiate the issuance of a Fund Disbursement Order (SP2D). However, there are exceptions for certain work units under the Ministry of Defence (Kemhan) and the TNI, and for overseas representative offices. For those work units, the submission of SPM-LS to KPPN and the issuing of SP2D will be carried out in accordance with the PMK governing the implementation of the budget system at the agency level, i.e., SAKTI. The PMK also states that THR and the 13th salary payments shall be charged to the DIPA of the relevant work units. There is a special exception for non-structural agencies that are not work units; payments will be charged to the DIPA of the parent ministry/agency/independent non-structural work unit. Article 8 provides that if there are any THR and 13th salary funds left over, they must be returned to the state treasury. Article 10(1) states that payments for retirees and pension recipients are to be made through Taspen (Persero) or Asabri (Persero). Coordinating Minister for Economic Affairs Airlangga Hartarto said the total budget prepared reached Rp 55 trillion, up about 10 percent from last year’s Rp 49 trillion. He explained the Rp 55 trillion budget is allocated for 2.4 million central ASN, including the TNI and Polri, totalling Rp 22.2 trillion; 4.3 million regional ASN receiving Rp 20.2 trillion; and 3.8 million retirees receiving Rp 12.7 trillion.