Illustration of Holiday Allowance (THR).
As the holy month of Ramadan 1447 AH approaches, State Civil Apparatus (ASN) employees are beginning to anticipate the certainty of the disbursement of the 2026 Holiday Allowance (THR).
In addition to the distribution schedule, attention is also focused on the amount and components to be received, considering that the government has not yet issued the latest official regulations for the current year.
THR is a worker’s right regulated by national labor policy and must be provided ahead of religious holidays, including Eid al-Fitr.
For ASN employees, the legal basis for its disbursement each year is typically outlined in a Government Regulation (PP) issued ahead of Ramadan.
Regarding the disbursement schedule, it has been conveyed that the government is targeting for ASN THR to be disbursed earlier in 2026.
Although a specific date has not been mentioned, the government hopes distribution can begin at the start of Ramadan.
“I don’t know the exact date, but clearly we hope it can be distributed in the early days of the fasting month,” a statement was quoted on Sunday, February 22, 2026.
That statement serves as an initial signal for ASN employees. However, the certainty of the schedule still awaits the issuance of the Government Regulation concerning the provision of 2026 ASN THR, which will serve as the legal basis for distribution by ministries, agencies, and regional governments.
In terms of components, the ASN THR scheme generally does not change much each year. The amount is based on the ASN income structure in a specific month prior to the holiday.
Looking at the pattern from previous years, components likely to be included in the 2026 THR calculation include basic salary, family allowance, food allowance, position allowance or general allowance, and 100 percent performance allowance.
These components are typically stipulated in the annual Government Regulation as the basis for calculating the THR nominal amount.
The amount received by each employee depends on their grade, position, and performance value which forms the basis for the allowance.
Recipients of ASN THR are not only active apparatus but also retirees. Referring to Government Regulation Number 11 of 2025 concerning the Provision of Holiday Allowance and Thirteenth Month Salary to State Apparatus, Retirees, Pension Recipients, and Allowance Recipients for 2025, recipients of THR and the thirteenth-month salary include Civil Servants (PNS) and Prospective Civil Servants, Government Employees with Work Agreements (PPPK), Indonesian National Armed Forces (TNI) soldiers, Indonesian National Police (Polri) members, and state officials.
Furthermore, retired civil servants, retired TNI soldiers, retired Polri members, and retired state officials are also included in the list of recipients.
Even widows, widowers, children, and parents of deceased state apparatus continue to receive this right in accordance with the provisions.
Specifically for PPPK, the THR calculation follows the income components received in a specific month before Eid al-Fitr, namely the basic salary and attached allowances.
In previous policy, for PPPK with less than one year of service, the calculation is done proportionally.
Referring to Minister of Finance Regulation Number 23 of 2025, the formula for calculating proportional PPPK THR is the number of months worked divided by 12 months, then multiplied by one month’s income, or n/12 x one month’s income. In that formula, n is the number of months worked as a PPPK.
As an illustration, a PPPK who has worked for six months with an income of Rp 4,000,000 per month will receive THR of 6/12 x Rp 4,000,000, which is Rp 2,000,000.
Meanwhile, if the period of service is less than one calendar month before Eid al-Fitr, the employee does not receive THR.
PPPK who have worked for at least one year generally receive THR equal to one month’s income according to the applicable components.
Regarding eligibility requirements, under previous policy, PPPK are entitled to THR if they have fulfilled the service period and certain administrative requirements before the holiday.
Assuming Eid al-Fitr falls at the end of March, employees eligible to receive THR are those who have received income in February and