Payslips

Overview

Payslips are the employee-facing output of the payroll workflow in VillaTax. They turn the underlying salary, BPJS deduction, and withholding calculations into a readable period document that staff or administrators can review and distribute. They are not maintained as a separate manual artifact. They are produced directly from the same payroll records used throughout the rest of the system.

The relevant page is Payslips module.

What a Payslip Contains

A payslip in VillaTax reflects the key components of a monthly payroll calculation:

• Gross salary: the base amount before deductions
• BPJS deductions: the employee-side portions of JKK, JKM, JHT, JP, and JKes where applicable
• PPh 21 withholding: the tax withheld during the period based on TER calculation (PP 58/2023)
• Net salary: the amount remaining after all deductions are applied

Each payslip is period-specific. It reflects the calculation for that month, including any adjustments such as a December recalibration where the annual PPh 21 obligation is settled.

Relationship to Payroll Records

The payslip feature should be understood as a payroll output, not a separate payroll engine. All salary logic, BPJS rates, and PPh 21 calculations live in the payroll workflow at Staff & Payroll module. The payslip takes that result and presents it in a format suitable for distribution or record-keeping.

This architecture matters because it keeps the employee-facing document aligned with the exact values used in accounting journal entries and declaration follow-up. There is no separate recalculation or approximation at the payslip stage.

Who Uses Payslips and When

Payslips are primarily relevant at two moments:

1. At the end of each payroll period: once payroll is generated, a payslip can be produced for distribution to the employee or for internal filing.
2. During annual review or staff-related audit: historical payslips provide a period-by-period trail of what was computed, withheld, and paid.

That trail matters if the business is ever asked to justify PPh 21 calculations, BPJS contributions, or net salary figures across the year.

PTKP and Payslip Accuracy

Payslip accuracy starts with correct employee setup. The PTKP status (personal tax exemption category) set on the employee record determines the PPh 21 bracket. A wrong PTKP status means a wrong withholding figure, which means an unreliable payslip. Keeping employee records current (especially after marriage, birth of a dependent, or change in employment type) is the first line of payslip quality control.

December Adjustment

Under the TER method, PPh 21 is computed per period throughout the year. In December, the system reconciles the total withheld against the annual tax due. If the employee was over-withheld across the year, the adjustment in December may result in a lower PPh 21 amount or a negative withholding figure, which increases the December net salary rather than reducing it. This is correct behavior under PMK 168/2023 and should be expected in the December payslip.

What the Module Does Not Do

VillaTax payslips should not be described as a self-service HR portal where employees can log in, view documents, and manage their own records. The current feature is an administrator and payroll-operator tool. The output is a payroll document, not an employee dashboard product.

Getting Started

Complete payroll records in Staff & Payroll module before generating payslips. Make sure each employee's PTKP status, BPJS participation fields, and salary are correct. Once payroll is generated for the period, payslips can be produced from the payroll records. Review the output before distribution to catch setup issues early, particularly in months where BPJS rates or employment conditions changed.