Purbaya Releases THR Disbursement Rules for ASN, TNI and Polri, Here Are the Details
Jakarta, CNBC Indonesia - Finance Minister Purbaya Yudhi Sadewa has issued technical guidelines for the payment of the holiday allowance (THR) and the thirteenth salary for civil servants, the TNI and Polri. These technical guidelines are enshrined in the Minister of Finance Regulation (PMK) Number 13 of 2026 on Technical Guidelines for the Implementation of THR Payments and the Thirteenth Salary Payments for 2026 sourced from the APBN.
“The regulation governs the implementation of THR and the thirteenth salary payments for 2026 sourced from the state budget (APBN),” the regulation states, signed by Purbaya and quoted on Thursday (5/3/2026).
Article 6(1) of this PMK provides that the payment calculations are carried out using web-based payroll applications. If the calculation of THR and the thirteenth salary cannot be performed using the web-based payroll application, the calculation can be performed using a desktop payroll application.
After the calculations are completed, the Direct Payment Order (SPM-LS) can be issued.
“SPM-LS as referred to in paragraph (3) is issued based on each recipient group and submitted to the State Treasury Service Office (KPPN) for the issuance of a Payment Authorization Letter (SP2D),” reads Article 6(4) of this PMK.
Moreover, if the calculation is performed using a desktop-based application, the SPM-LS submission must be accompanied by archives of the latest version of the payroll application data.
It should be noted that the SPM-LS for THR and the thirteenth salary is created and issued separately from the payment orders for monthly salaries, allowances, or monthly earnings.
The issuance of the SPM-LS can be used to cover shortfalls or follow-ups to THR and the thirteenth salary payments.
In this regulation, Purbaya reminds issuers to issue SPM-LS, submit SPM-LS to the KPPN, and issue SP2D related to THR and the thirteenth salary payments in accordance with the PMK on budgeting planning, budget execution, and accounting and financial reporting; the PMK on the implementation of the State Treasury and Budget System; and the PMK on the SAKTI system.
The Finance Minister provides a special note for work units within the Ministry of Defence and the Indonesian National Armed Forces (TNI): the issuance of SPM-LS, submission of SPM-LS to KPPN, and the issuance of SP2D related to THR and the thirteenth salary payments are conducted in accordance with PMK on the procedures for payroll expenditure within the Ministry of Defence and the TNI; PMK on the treasury and budget system; and PMK on the SAKTI system.
Then, specifically for work units of the Indonesian Republic Representative Offices Abroad, the issuance of SPM-LS, submission of SPM-LS to KPPN, and the issuance of SP2D related to THR and the thirteenth salary payments are carried out in accordance with PMK on the budgeting and expenditure procedures for the Indonesian Republic representative offices abroad; PMK on the treasury system and budget; and PMK on the SAKTI system.
Meanwhile, for work units of the Public Service Agency (BLU), THR payments sourced from PNBP are accounted for through the mechanism of budget approval for BLU revenue and expenditure.
As for retirees, pension recipients and pension beneficiaries, payments are made through Taspen (Persero) or Asabri (Persero).
“Taspen (Persero) or Asabri (Persero) will submit THR or thirteenth salary invoices to the budget user authority. The THR invoice is submitted at the earliest 1 working day before the first payment day,” the regulation states. (haa/haa)