Religious Holiday Allowance for Employee

员工宗教假日津贴

A. Legal Basis: 

法律依据：

1. Government Regulation No. 36 of 2021 on Wages (“GR 36/2021”); 依据2021年第36号关于工资的政府条例(“GR 36/2021”); and

2. Minister of Manpower Regulation No. 6 of 2016 on Religious Holiday Allowance for Workers/Labors in Companies (“Permenaker 6/2016”). 2016年第6号劳工部颁发的关于员工宗教假日津贴的条例(“Permenaker 6/2016”)。

B. Discussion Matters:

讨论事项：

1. Pursuant to the Article 9 of GR 36/2021, the religious holiday allowance must be granted by the company to employees, and must be paid no later than 7 (seven) days prior to the Religious Holiday. 

依据GR 36/2021第9条， 公司需要向员工支付宗教节日津贴，且必须不晚于宗教节日前的7天内支付。 

2. Pursuant to the Article 1 juncto Article 2 Permenaker 6/2016, Religious Holiday Allowance (Tunjangan Hari Raya Keagamaan/THR) is a non-wage income that must be paid by Businesses to the employee or their families prior to Religious Holiday. Religious holiday is refer to the below: 

依据 Permenaker 6/2016的第1条和第2条， 宗教假日津贴（THR）是一种非工资收入，公司必须在宗教节日前向员工或其家人支付。 宗家节日如下：

a. Eid al-Fitr for employees who are Moslems; 

b. Christmas for employees who are Catholic Christians and Protestant Christians; 

c. Seclusion Day for employees who are Hindus, Vesak Day for employees who are Buddhists; and

d. Chinese New Year for employees who are Konghucu. 

3. Religious holiday allowance must be granted to employees who have service terms of 1 (one) month consecutively or more, who are employed under the work relationships with the company base on Fixed-Term Employment Agreement (PKWT) or Indefinite Time Employment Agreement (PKWTT) (Article 2 Permenaker 16/2016);

根据固定期限雇佣协议(PKWT)或无固定限期雇佣协议(PKWTT)与公司建立工作关系的员工，其服务期限连续1(一)个月或以上的，必须给予宗教假期津贴(Permenaker16/2016 第2条 ) 

4. Article 3 Permenaker 16/2016 stipulated the amount and procedures for granting of religious holiday allowance, which determined as follows:

依据  Permenaker 16/2016第3条的规定了发放宗教假日津贴的金额和程序，具体如下：

a. Employees who have service term of 12 (twelve) months consecutively or more, shall be granted in the amount of 1 (one) monthly wage;

连续工作12（十二）个月或以上的雇员， 应获得1（一）个月的工资;

b. Employees who have service term 1 (one) month consecutively, but less than 12 (twelve) months, shall be granted proportionally in accordance with the service term by using the following calculation:

连续 工作1（一）个月但少于 12（十二）个月的雇员，应根据服务期限使用以下计算按比例给予：

Service Term/服务期限      X 1 (one) monthly wage/月薪

          12

Notes:

- In 1 (one) monthly wage shall consist the following components of wages: 

1（一）月的工资应包括以下工资组成部分：

a. wage without allowance which is the clean wage; or 

不含津贴的工资，即净工资；或

b. basic wage, including fixed allowance;

基本工资，含津贴；

- In the event the company employs daily worker (pekerja harian lepas) based on daily worker employment agreement, 1 (one) monthly wage will be calculated as follows:

如果公司根据自由职业协议雇佣员工，宗教假日津贴将按以下方式计算：

a. employees who have service term of 12 (twelve) months or more, 1 (one) monthly wage is calculated based on average wages which are received within the last 12 (twelve) months prior to the Religious Holiday; 

连续工作12（十二）个月或以上的雇员，1（一）个月的工资是根据宗教节日前最后12（12）个月内收到的平均工资计算的;

b. employees who have service term less than 12 (twelve) months, 1 (one) monthly wage is calculated based on average wages which are received monthly during the service term.

服务期少于12（十二）个月的雇员，1（一）个月工资是根据服务期内每月收到的平均工资计算的。

5. Pursuant to the Article 4, in the event that the stipulation of religious holiday allowance based on employment agreement, company regulations, collective employment agreement, or common practice is greater than the religious holiday allowance which has been stipulated in the Permenaker 16/2016, hence religious holidays allowance will be granted to employees in accordance with the employment agreement, company regulations, collective employment agreement, or common practice.

根据第4条，如果根据雇佣协议、公司条例、集体雇佣协议或惯例规定的宗教节日津贴高于2016年第16号法令规定的宗教假日津贴，因此，根据雇佣协议、公司规定、  集体雇佣协议或惯例，将向员工发放宗教节日津贴。

6. Procedures in granting the religious holiday allowance to employees based on Article 5 Permenaker 16/2016, is granted 1 (one) time in 1 (one) year in accordance with the religious holiday of the respective employees. Further, In the event that the same religious holiday occurs for more than 1 (one) time in 1 (one) year, the religious holiday allowance shall be granted accordingly with the Religious Holiday.

根据Permenaker 16/2016第5条，向员工发放宗教节日津贴的程序在1（一）年内根据各自员工的宗教节日发放1（一）次。此外，如果同一宗教节日在1（一）年内出现超过1（一）次，则宗教节日津贴应与宗教节日一起相应发放。

The religious holiday allowance is paid in accordance with the Religious Holiday of the respective employees, unless it is determined otherwise in accordance with an agreement between the company and its employees which is drawn up in employment agreement, company regulation or collective employment agreement (Article 5 Paragraph (3) Permenaker 16/2016).

宗教假期津贴按照各自员工的宗教假期发放，除非根据公司和员工之间的协议，在雇佣协议、公司规章或集体雇佣协议中另行确定(Permenaker 16/2016第5条第(3)款）。

7. As an additional information, in 62 of GR 62/2021 has stipulated that the company which are late in paying the religious holiday allowances are subject to a fine of 5% (five percent) of the total religious holiday allowance that must be paid since the expiration of the deadline for the company’s obligation to pay. However, such imposition of fines does not eliminate the obligation of the company to conduct the settlement of religious holiday allowances to the employee.

作为补充信息，GR 62/2021第62条规定，逾期支付宗教节日津贴的公司将被处以自公司支付义务截止日期届满以来必须支付的宗教节日津贴总额的5%(百分之五)的罚款。但是，这样的罚款并不消除公司对员工进行宗教节日津贴结算的义务 

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This article is not intended to serve as and should not be relied on as legal advice or as a substitute for legal advice in individual cases. If you have any questions or concerns about any of the above issues, please reach out to Hardelima Sitompul at hardelima@sidabukke.id or Maria Lutgardis at lutgardis@sidabukke.id to obtain specific advice.