Working legally in Indonesia: the foreign worker plan and permit

This page is for a foreigner who works in Indonesia or plans to, whether for an employer or as a director or commissioner, and for a person who thinks of employing a foreigner. It states what the official texts say, with the article, and says where they are silent. It is general information, not legal advice.

We used the texts in force on 6 October 2026: UU 13/2003 on manpower as amended by UU 6/2023 (Pasal 42, 45, 47, 185, 187 and 190), PP 34/2021 on the use of foreign workers, Permenaker 8/2021 which carries it out, the two ministerial lists of posts (Kepmenaker 228/2019 and 349/2019), PP 41/2023 for the tariff of the compensation fund, UU 6/2011 and Permenkumham 22/2023 as amended by Permenkumham 11/2024 for the visa and the permit, UU 1/2026 for criminal penalties, the joint decision of 9 September 2026 on the electronic services, and the pages of the Manpower Ministry (tka-online.kemnaker.go.id) and the Directorate General of Immigration (imigrasi.go.id). The Ministry's own FAQ calls Permenaker 8/2021 the rule on use of foreign workers, and a Directorate General regulation of 7 October 2025 cites it as in force. We found no text that amends or replaces it. A press report of 6 October 2026 (Kontan, from Kompas.com; not an official text) says a bill on employment protection, with a chapter on foreign workers (Bab X, Penggunaan Tenaga Kerja Asing), went to the House plenary; we could not confirm the outcome, and the page follows the law in force.

The words. A foreign worker (TKA) is a foreign citizen who holds a visa with the intent to work in Indonesia (PP 34/2021 Pasal 1 angka 1). The employer (Pemberi Kerja TKA) is a legal entity founded under Indonesian law, or another body, that employs a foreigner and pays wages or other pay (angka 2). The plan (RPTKA) is the plan to use a foreigner in a given post for a given time, and its ratification (Pengesahan RPTKA) is the approval of that use by the Manpower Minister or the official he names (PP 34/2021 Pasal 1 angka 4 and 5). Visa pages and some offices still say "work permit" or IMTA: the word IMTA does not occur in PP 34/2021, in Permenaker 8/2021, in the joint decision of 2026 or in the TKA Online pages we read, which speak of the ratification.

Not covered here: setting up the company that employs you (the page on setting up a PT PMA), hiring Indonesian staff, the tax of a worker, and the visas and stay permits themselves, which are on the pages on visas and stay, on KITAS and KITAP and on extending or changing a visa. We name no agent, sponsor company or person.

Employers. PP 34/2021 Pasal 3(1) lists them: government agencies, foreign representations and international bodies; foreign trade and company representative offices and foreign news offices; foreign private companies that operate in Indonesia; a limited liability company (PT) or a foundation (yayasan) founded under Indonesian law, or a foreign business entity registered with the competent agency; social, religious, education and cultural institutions; impresario services; and business entities where a law allows foreign workers. A PT in the form of an individual legal entity (PT perorangan) is excluded (Pasal 3(2)). An individual may not employ a foreigner (UU 13/2003 Pasal 42(2); PP 34/2021 Pasal 9).

Indonesian workers first. Every employer must give priority to Indonesian workers for every post available; a post that no Indonesian can yet fill may be filled by a foreigner, having regard to the domestic labour market (PP 34/2021 Pasal 2). A foreigner may be employed only in an employment relationship, for a given post and a given time, and must be competent for the post (UU 13/2003 Pasal 42(4); PP 34/2021 Pasal 4(1)). The elucidation says a "given post" includes posts at the level of commissioner, director, manager and professional. The Constitutional Court, in decision 168/PUU-XXI/2023 (points 1 and 2 of the operative part, as the BPK page of UU 6/2023 lists them), held that two provisions do not bind unless read in a set way: "Pemerintah Pusat" in Pasal 42(1) means the minister responsible for manpower, in casu the Minister of Manpower; and Pasal 42(4) is read with these words added at its end: "dengan memerhatikan pengutamaan penggunaan tenaga kerja Indonesia" (having regard to giving priority to Indonesian workers).

The foreigner's own conditions. Education that matches the qualification of the post; competence or work experience of at least five years in line with that qualification; and passing on his expertise to the Indonesian companion (Permenaker 8/2021 Pasal 4). The Director may refuse the application if the foreigner's qualification does not fit the post (Pasal 18(5)).

Two posts. An employer may not employ a foreigner in two posts in the same company (PP 34/2021 Pasal 10). A foreigner already employed by one employer may be employed by a second for the same post as director or commissioner, or in vocational education and training, the digital economy, or as an oil and gas production-sharing contractor; the first employer must agree, each employer needs its own ratification, and the second runs at most to the end of the first (PP Pasal 5, 6(2); Permenaker Pasal 5). The TKA Online FAQ adds that the two employers need not belong to one group, and that a director or commissioner must be named in the company deed approved by the law ministry.

Open posts. PP 34/2021 Pasal 4(2) leaves the list of posts to the Minister. The list the Ministry's legal database shows is Kepmenaker 228/2019: an annex of posts in 18 business categories, from construction and real estate to professional, scientific and technical activities. Its second order says that a post of commissioner or director who does not handle personnel may be held by a foreigner as long as no other law forbids it; its third order lets the Minister or the official he names allow a post that is not in the annex; its fourth order sets a review at least every two years, or whenever needed.

Closed posts. A foreigner may not hold a post that handles personnel (UU 13/2003 Pasal 42(5); PP 34/2021 Pasal 11(1)), and an employer that uses one risks revocation of its ratification (Pasal 40(1)(c)). The Minister's list of such posts is Kepmenaker 349/2019, which names 18: personnel director (Direktur Personalia); industrial relations manager; personnel manager; supervisors of personnel development, recruitment, placement and employee career development; personnel administrator (Penata Usaha Personalia); personnel and career development expert; personnel specialist; career adviser; job adviser; job and counselling guide; employee mediator (Perantara Tenaga Kerja); training administrator; interviewer; job analyst; and occupational safety specialist (Penyelenggara Keselamatan Kerja Pegawai).

The status of the two lists. Both were made before PP 34/2021 and name earlier regulations as their basis (Perpres 20/2018 and Permenaker 10/2018; for the list of closed posts also UU 13/2003 Pasal 46, which UU 6/2023 deleted). The Ministry's legal database shows both as in force (Berlaku) on 6 October 2026, and PP 34/2021 leaves the lists to the Minister (Pasal 4(2), 11(2)). We found no later decision that replaces them.

On 9 September 2026 the Minister of Manpower, the Minister of Immigration and Corrections and the Minister of Investment and Downstreaming (head of BKPM) signed a joint decision, number 1 of 2026, that connects the OSS system with SIAPkerja (the Manpower Ministry's system) and the All Indonesia application (immigration). It covers the ratification of the plan and the limited stay visa, the ITAS and the ITAP of foreign workers "dalam rangka penanaman modal" (in the framework of investment), in particular investors, experts, directors and commissioners. It took effect the day it was signed (tenth order).

What it sets. The Manpower Ministry runs the service and the feasibility assessment and issues the ratification through SIAPkerja; immigration verifies and approves the visa, ITAS and ITAP through All Indonesia; the investment ministry runs OSS as the single entry and the gateway (second order, a to c). If the service level time for the ratification, or for the approval of the visa, ITAS or ITAP, is exceeded, the system issues it by the "fiktif positif" mechanism, a deemed approval (second order, d and e). The ministries keep their own powers (third consideration).

What it does not say. The decision gives no number of days and does not change PP 34/2021 or Permenaker 8/2021, which it lists among its legal bases. It names its scope as investment: we found no text that says whether an employer outside investment, such as a foundation or a foreign representative office, still files only in TKA Online. We found no official page that gives the date the integrated service starts. Until it does, the steps in the table above are the ones the texts and the portal describe.

A notice for permit holders and a date that differs. The Directorate's notice on the portal of 13 October 2025 tells an employer to choose, for a foreigner who already holds a stay permit, the type of ratification for permit holders and not a new ratification, and to check that all the foreigner's data on the fund's payment notice is right before paying, because a wrong payment is the employer's responsibility. The same notice says an extension is filed 30 (thirty) days before the ratification ends; PP 34/2021 Pasal 21(2) and Permenaker 8/2021 Pasal 22(2) say 30 working days ("paling lambat" is the latest day). Our suggestion, not a rule: file at least 30 working days before.

The amount. US$100 per post per person per month (Permenaker 8/2021 Pasal 35(1)). PP 41/2023, the regulation on the Manpower Ministry's non-tax revenue, lists the fund at the same US$100 per person per month per post, and its elucidation says its figure is the highest tariff.

Who pays, and for how long. The employer pays, for each foreigner employed (PP 34/2021 Pasal 23(1); UU 13/2003 Pasal 47(1)). It is paid in advance for the period of the ratification (Permenaker Pasal 36(1)), and a period under one month is charged as a full month (Pasal 35(3)). By our arithmetic, a ratification for 12 months for one person in one post costs 12 times US$100, which is US$1,200, and one for 2 years US$2,400.

How it is paid. After a payment notice with a billing code issued through TKA Online; payment is a condition of the ratification (PP 34/2021 Pasal 23(3) to (5); Permenaker Pasal 36(3)). The money is state non-tax revenue for a new ratification, for an extension of work in more than one province and for a special economic zone; it is provincial income for an extension of work in more than one kabupaten or kota of one province, and kabupaten or kota income for an extension of work inside one (PP 34/2021 Pasal 24(2)).

Who does not pay: government agencies, foreign representations, international bodies, social institutions, religious institutions and certain posts in education institutions (PP 34/2021 Pasal 25(1); UU 13/2003 Pasal 47(2)). An employer that does not pay the fund for every foreigner it employs risks revocation of the ratification (PP 34/2021 Pasal 40(1)(d)); see the sanctions below.

The employer's duties. It must appoint an Indonesian worker as the foreigner's companion (tenaga kerja pendamping) for the transfer of technology and skills, train that worker to the qualification of the foreigner's post, and send the foreigner home after the contract ends (PP 34/2021 Pasal 7(1); UU 13/2003 Pasal 45(1)). It must also arrange Indonesian language training for the foreigner (PP Pasal 7(2); Permenaker 8/2021 Pasal 43(1)).

Who is excused. The companion, the training and the language training do not apply to directors and commissioners, heads of representative offices, the board, executive and supervisors of a foundation, and foreigners in temporary work (PP 34/2021 Pasal 7(3)). The duty to send the foreigner home still applies, because Pasal 7(3) names only paragraph (1) a and b and paragraph (2).

How the training is run. In Indonesia or abroad; education at an institution accredited at least B, training at an institution accredited at least B with a competence certificate from a licensed certification body; the companion receives a certificate (PP 34/2021 Pasal 29; Permenaker Pasal 41). The language training is given by the employer or with an institution accredited at least B (Permenaker Pasal 43(2)). The elucidation of UU 13/2003 says the companion does not automatically replace or take the post of the foreigner: the point is the transfer, so that in time the companion can replace him.

The employer reports each year on the use of the foreigner, the training and the transfer (PP 34/2021 Pasal 32(1)). The foreigner's part: to pass on his expertise to the companion is a condition of being employed (Permenaker 8/2021 Pasal 4(c)).

Every foreigner an employer employs in Indonesia must hold a stay permit, of the type and by the procedure of the immigration law (PP 34/2021 Pasal 27). The ratification is used as the recommendation for the visa and the stay permit for work (PP Pasal 14(6) and (7); Permenaker 8/2021 Pasal 21).

A limited stay visa can be given for activity as an expert or as a worker (Permenkumham 22/2023 as amended by Permenkumham 11/2024, Pasal 33(2)(a) and (b)). The foreigner or the sponsor files it with a guarantee from a sponsor who is the foreigner's employer and a statement from the manpower authority (Pasal 34(1)(b) and (2)(a)). The official page of the E23 work visa gives stays of 180 days, 1 year or 2 years, asks for the manpower permit among its documents, and bars staying beyond the permit and "melakukan pekerjaan yang tidak sesuai dengan izin tinggal" (work that does not fit the permit). Totals of an ITAS for a worker, the ITAP for a worker who holds a top post and how a permit ends are on the page on KITAS and KITAP. Changing employer, with the old sponsor's letter or proof that the employment ended, is on the page on extending or changing a visa, section Using an agent or a sponsor.

Other visas for work on the official list of 6 October 2026: E23A (special economic zone), E23Y (digital expert), E25 (commissioner and executive, with E25A to E25F by post, from commissioner to supervisor) and E35 (work while on holiday, for citizens of countries with an agreement with Indonesia: Permenkumham Pasal 33(2)(l) and (3)). The official pages of E25 and E23Y said "Data Belum Tersedia" (no data yet) that day, and we read no text for them beyond the list.

PP 34/2021 Pasal 19(1) says the ratification "tidak berlaku" (does not apply) to three groups: (a) directors or commissioners with a certain shareholding, or shareholders as the law provides; (b) diplomatic and consular staff of foreign representations; and (c) foreigners an employer needs for production halted by an emergency, vocational activity, technology start-ups, business visits and research, for a set time. UU 13/2003 Pasal 42(3) has the same three.

Read the words as written. The three groups are alternatives, and (c) is a list of five activities. The only limit in days is for start-ups and vocational work: at most 3 months, after which the employer needs a ratification, to be filed at the latest 2 weeks before the period ends (PP Pasal 19(5) to (8); Permenaker Pasal 33 and 34). For an emergency, a business visit and research the text says only "jangka waktu tertentu" (a set time) and we found no number.

What the words mean. The elucidation of Pasal 19 defines an emergency as an unplanned situation that needs an immediate response, such as a natural disaster, a breakdown of the main machine or a riot; a business visit as including business talks, giving lectures or joining seminars, international exhibitions, and meetings with the head office or a representative in Indonesia; and research as scientific research. The "peraturan perundang-undangan" in (a) is the regulation on investment facilities. People in the emergency, business visit and research groups enter and stay on the visa and stay permit of the immigration law (Pasal 20): the exemption is from the ratification, not from the visa.

The permits on the official pages for the visa exemption, the visa on arrival and the visit visas bar selling goods or services and receiving pay for work or business from a person or company in Indonesia; the page on visas and stay has them, and the page on extending or changing a visa has the penalty for misusing a permit. The duty to hold the ratification is the employer's, from the moment it employs the foreigner (UU 13/2003 Pasal 42(1); PP 34/2021 Pasal 6(1)). The fine for having none is counted from the day the foreigner enters Indonesia, up to six months, and, in the Permenaker, when the labour inspector finds that the foreigner worked (PP Pasal 37(3); Permenaker 8/2021 Pasal 50(4)).

A second job under a permit that is not a work permit. A holder of an ITAS can add a second post or a second activity (page on KITAS and KITAP, section Changing sponsor, job or activity). The official E33 page says the holder may add work by reporting a double activity (page on visas and stay). Whether an Indonesian employer that takes on such a person also needs its own ratification we found no text that says: PP 34/2021 puts the duty on the employer, and the immigration texts do not mention the ratification. Ask the employer and the immigration office that issued the permit, in writing.

The remote worker visa, E33G, is a second home visa for a foreigner bound by an employment relationship to a company outside Indonesia (Permenkumham 22/2023 as amended by Permenkumham 11/2024, Pasal 33(2)(j) point 5, 63(1)). Its conditions (income of at least US$60,000 a year, a work contract with a company incorporated abroad, one year, no sponsor) are in the table on the page on visas and stay and are not repeated here.

What the official page says about work (imigrasi.go.id, read 6 October 2026). The holder may "tinggal di Indonesia untuk melaksanakan tugas dari perusahaan luar negeri" (stay in Indonesia to carry out tasks from a company abroad). The page bars staying beyond the permit, "melakukan pekerjaan yang tidak sesuai dengan izin tinggal" (work that does not fit the permit) and selling goods or services "terkecuali diperlukan dalam pekerjaannya" (except as the work needs). Among its documents it lists no ratification, no work permit and no sponsor.

Our reading, from the definitions, not a text: PP 34/2021 defines the employer as a legal entity founded under Indonesian law or another body that pays wages (Pasal 1 angka 2), so a company abroad that employs you is not a Pemberi Kerja TKA and no ratification is asked of it. We found no text that says this in terms.

What the page does not settle: work for a client or a company in Indonesia, paid by an Indonesian person or company; freelancing or running your own business without an employment contract with a company abroad (the visa asks for that contract); and the tax position. Ask the immigration office that issued the permit, in writing.

UU 1/2026 on the adjustment of criminal penalties (Penyesuaian Pidana, in force since 2 January 2026) removes the special minimum penalties of the older laws (Pasal I(1)) and restates their fines in the categories of the Criminal Code: category IV is Rp200,000,000 (UU 1/2023 Pasal 79(1)). Older sources still quote the former figures, so both are given.

An individual who employs a foreigner. UU 13/2003 Pasal 42(2) forbids an individual employer to employ a foreigner, and Pasal 185(1) as amended by UU 6/2023 threatens prison of at least 1 and at most 4 years and/or a fine of Rp100,000,000 to Rp400,000,000, a crime (Pasal 185(2)). After UU 1/2026 (Lampiran I nomor 175): prison of at most 4 years and/or a fine of at most category IV, Rp200,000,000.

No ratification is not in Pasal 185(1). The breach of Pasal 42(1), employing a foreigner with no ratified plan, is met by administrative sanctions of the central or regional government (Pasal 190(1) as amended, which lists Pasal 42(1) and 47(1)), and PP 34/2021 sets them (table above).

The companion, the training and the return home. Pasal 187(1) as amended threatens whoever breaks Pasal 45(1) (the duties in the section on the companion) with detention of at least 1 and at most 12 months and/or a fine of Rp10,000,000 to Rp100,000,000, a minor offence (pelanggaran, Pasal 187(2)). For Pasal 187 Lampiran I nomor 175 lists a fine of at most category VIII, which UU 1/2023 Pasal 79(1) puts at Rp50,000,000,000; it does not say which part reaches an individual and which a company, and we state no view. Pasal 45(2) says the duties in Pasal 45(1)(a) and (b) do not apply to a foreigner in a "jabatan tertentu", and PP 34/2021 Pasal 7(3) names who is excused.

Near these: whoever knowingly hides, protects, houses, feeds or employs a foreigner who is in Indonesia unlawfully commits the offence of UU 6/2011 Pasal 124(a), in the table of penalties on the page on extending or changing a visa. Whether a given person's conduct falls under any of these is for a court.

To your employer: Does the company hold a ratification of its plan (Pengesahan RPTKA) for me, for which post, which work location and until what date? May I have a copy? Who pays the compensation fund of US$100 a month, and will anything be taken from my pay for it? Who is my Indonesian companion, and what do you expect me to hand over? Which BPJS or insurance number am I enrolled under? Is my post one that handles personnel?

To the immigration office or the sponsor: Which visa and which stay permit fit this job, and does my permit allow the work I will do? If I change employer, which letters and which ratification are needed? Please give the answer in writing.

To the Manpower Ministry (hotline and contacts on tka-online.kemnaker.go.id): Is the ratification recorded for this employer and this foreigner? What type applies to someone who already holds a stay permit?

Keep the ratification, the contract, the payment proof the employer shows you, every letter and every written answer. They are what you will be asked for at an extension, a change of employer or an inspection.

The figure behind "a certain shareholding" for a director or commissioner (PP 34/2021 Pasal 19(1)(a)): the text sends to the rules on investment facilities, and we did not map them to a number or say whether it equals the Rp10,000,000,000 of the investor visa. The words "or a shareholder" can also be read as covering a shareholder who holds no post; we found no text that settles which reading is meant.

Whether Kepmenaker 228/2019 and 349/2019 are still the lists of open and closed posts. The Ministry's legal database shows them as in force, but they were made under regulations since repealed and we found no later decision. We did not read the whole annex of 228/2019, which has 146 pages.

Whether the employer may take the compensation fund, or part of it, from the worker's pay. The texts put the duty on the employer and say nothing on passing it on.

How a foreigner who works for himself or freelances can work lawfully in Indonesia, and how paid work for Indonesian clients fits a remote worker visa (E33G) or a visit permit. We found no text that says. We also found no text that says an RPTKA is not needed for E33G; the reading above comes from the definitions.

Whether a holder of an ITAS that is not for work, who adds a second activity, makes the Indonesian employer subject to the ratification, and which permit holders may use the ratification type "for permit holders" that the portal notice names.

How the exemption for business visits (PP 34/2021 Pasal 19(1)(c)) fits the ban on receiving pay in Indonesia on the visit permits. The number of days of a business visit, an emergency and research: the text says only "jangka waktu tertentu".

The date the integrated service of the joint decision of 9 September 2026 starts, its service times in days, and whether employers outside investment must use it. The decision names none of them, and we found no official page that does.

The difference between the deadline for an extension in the Directorate's notice (30 days) and in PP 34/2021 Pasal 21(2) and Permenaker 8/2021 Pasal 22(2) (30 working days). We did not find which the Ministry applies. The wording on staff of "less than" and "more than" six months does not cover exactly six months; the page on health insurance has the same point.

A public register in which anyone can check a ratification by its number: we found none, so the proof is the document the employer holds. The Ministry's register of firms that handled applications for employers (Perdirjen PER.455/PPTKPKK/III/2016) was revoked on 7 October 2025 as no longer fitting the application process, and we found no replacement register.

A revision of PP 34/2021 or Permenaker 8/2021 has been reported in the press; we found no official draft or text, and the page follows the texts in force on 6 October 2026. A press report of 6 October 2026 (Kontan, from Kompas.com; not an official text) says a bill on employment protection, with a chapter on foreign workers (Bab X), went to the House plenary; we could not confirm the outcome. Tax: the income tax of a foreign worker is not covered here.