DPKK Indonesia 2026: USD 100 per Month per Foreign Worker
Quick answer: DPKK / DKPTKA in Indonesia (2026)
- What it is: DPKK, now formally DKPTKA (Dana Kompensasi Penggunaan Tenaga Kerja Asing), is the compensation fund an employer pays to the Indonesian state for every foreign worker (TKA) it employs.
- How much: USD 100 per month, per foreign worker, per position, paid in rupiah at the Bank Indonesia rate (PP 34/2021 jo. Permenaker 8/2021).
- Who pays: the employer, never the foreign worker. It cannot be deducted from salary.
- When: after the RPTKA (Rencana Penggunaan Tenaga Kerja Asing) is approved and before the KITAS is issued. No payment, no work permit.
- Where: billing code from the Ministry of Manpower via TKA Online (tka-online.kemnaker.go.id), paid to the state treasury as PNBP. Bali and Jakarta employers use the same national system.
WhatsApp +62 877-9626-0478: get your RPTKA and DKPTKA done
DPKK vs DKPTKA: the name changed, the levy did not
Most people still say DPKK. The current regulations, Government Regulation 34/2021 on the Use of Foreign Workers and its implementing Minister of Manpower Regulation 8/2021, call it DKPTKA: Dana Kompensasi Penggunaan Tenaga Kerja Asing, the Foreign Worker Compensation Fund. The money goes to the state as non-tax revenue (PNBP) and is earmarked for Indonesian workforce training. On this page we use DKPTKA, which is the term you will see on the billing code.
2026 DKPTKA cost table
| Item | Rule (2026) | Legal basis |
|---|---|---|
| Amount | USD 100 per TKA, per position, per month | PP 34/2021; Permenaker 8/2021 |
| 12-month RPTKA | USD 1,200 per foreign worker, paid up front in IDR | PP 34/2021 |
| Who pays | Employer only. Salary deduction prohibited | PP 34/2021 |
| Payment channel | Billing code via TKA Online, paid to state treasury (bank persepsi) | Permenaker 8/2021 |
| Exemptions | Government institutions, foreign representatives, international agencies, certain social, religious and educational positions | PP 34/2021 Art. 20 |
| Extension | Paid again for every RPTKA extension period | Permenaker 8/2021 |
[VERIFY for Giovanni: confirm no 2026 Permenaker or PNBP tariff regulation has changed the USD 100 figure before relying on it for a client quote.]
How the 2026 foreign worker process works (no IMTA)
IMTA (Izin Mempekerjakan Tenaga Kerja Asing) no longer exists. PP 34/2021 replaced it with the Pengesahan RPTKA, which now functions as the work permit. The steps are:
- RPTKA application. The employer files the RPTKA on TKA Online: position, job description, duration, work location and the Indonesian understudy (tenaga kerja pendamping).
- Pengesahan RPTKA. The Ministry of Manpower assesses and issues the approval. This document is the legal basis to employ the TKA.
- Notifikasi and DKPTKA billing. The Ministry issues a billing code for USD 100 x approved months. The employer pays it into the state treasury and uploads proof.
- Immigration. With the paid Notifikasi, the employer applies for the VITAS (limited stay visa). On arrival the TKA receives the ITAS / work KITAS.
- Reporting. The employer reports the TKA to the local Manpower office and keeps the RPTKA, DKPTKA receipt and KITAS aligned on dates. See our work permit and residence visa page for the immigration side.
Who must pay DKPTKA
Any employer in Indonesia that sponsors a foreign worker: a local PT, a PT PMA, a representative office, or a foreign company operating a project here. It applies across sectors, including hospitality, villas and property management in Bali, construction, education, IT, finance and mining. The obligation sits with the sponsoring entity, not with the individual.
What happens if you do not pay
Without the DKPTKA payment the Notifikasi is not issued, so no VITAS and no work KITAS. A foreign worker who works anyway is working illegally. Under PP 34/2021 the employer faces administrative sanctions (suspension of the RPTKA, fines and a block on future TKA applications) and the worker risks deportation and re-entry bans.
Frequently asked questions
Who pays DPKK / DKPTKA, the employer or the foreign worker?
The employer (the sponsoring PT, PT PMA or representative office) pays DKPTKA. Under PP 34/2021 the compensation fund is an employer obligation tied to the RPTKA, and it is paid to the state treasury before the foreign worker starts.
Can the company deduct DPKK from the foreign worker’s salary?
No. DKPTKA is a state levy on the employer for using foreign labour. Deducting it from the TKA’s salary, or making the worker pay it, breaches the manpower rules and can be raised in a labour dispute.
Is DPKK refunded if the foreign worker leaves early?
Generally no. DKPTKA is paid up front for the months approved in the RPTKA and is not automatically refunded when a TKA resigns or is terminated early. Treat it as a sunk cost and match the RPTKA period to the real contract length.
Does DPKK apply to short-term or temporary assignments?
Yes. Temporary RPTKA for short assignments (for example commissioning, audits, training) still triggers DKPTKA at USD 100 for every month or part of a month approved. Only the exempt categories in PP 34/2021 Art. 20 (government bodies, foreign representatives, international agencies and certain social, religious and educational positions) are excluded.
Is IMTA still required in 2026?
No. IMTA was abolished by PP 34/2021. The Pengesahan RPTKA issued by the Ministry of Manpower now acts as the work permit, followed by the Notifikasi and DKPTKA billing, then the VITAS and work KITAS from Immigration.
How The Bali Lawyer handles it
We prepare and file the RPTKA, manage the Notifikasi and DKPTKA payment, and coordinate the VITAS and work KITAS through Immigration for companies in Bali and Jakarta. Send us the job title, the passport and the company’s NIB and we will confirm the total DKPTKA and the timeline in one reply.