PPh 21 DTP Incentive for Contract Workers in MICE Industry 2025

Abimanyu, a contract employee at a MICE company in Bali, asked how to use the newly announced personal income tax (PPh) Article 21 incentive. The incentive shifts the PPh 21 burden to the government for fiscal year 2025. The inquiry was posted on 10 November 2025.

The measure is set out in Ministerial Regulation No 72/2025, which amends PMK 10/2025. To qualify, the employer must operate in a tourism‑related industry with a designated business field code (KLU), including the MICE code, and meet cumulative criteria. The contract worker must have an integrated tax identification number (NPWP) or national ID (NIK), earn no more than IDR 500,000 per day or IDR 10 million per month, and not receive other similar PPh 21 incentives.

When both conditions are satisfied, the employer pays a cash incentive together with the salary and reports it in the monthly PPh 21/26 tax return; the cash amount is exempt from income tax. The policy can raise the net earnings of contract staff in the MICE sector and ease the tax administration burden for employers.