Foreign Worker Utilization Plan
(Rencana Penggunaan Tenaga Kerja Asing/ RPTKA)

When applying for RPTKA, it is essential to understand the various requirements and procedures to ensure an efficient application process. Here are the key considerations.

1. Legible Types of Jobs
   Some specific sectors that can be occupied by TKA according to Minister of Manpower Decree Number 228 Year 2019 concerning Certain Positions that Can Be Occupied by Foreign Workers are as follows.
   
   1. Construction;
   2. Real Estate;
   3. Education;
   4. Processing Industry;
   5. Water management, wastewater management, waste management and recycling, and remediation activities;
   6. Transport and warehousing;
   7. Arts, entertainment, and recreation;
   8. Provision of accommodation and provision of food and beverages;
   9. Agriculture, forestry and fisheries;
   10. Rental and leasing activities without option rights, employment, travel agencies, and other business support;
   11. Finance and insurance activities;
   12. Human health and social activities;
   13. Information and telecommunications;
   14. Mining and quarrying;
   15. Electricity, gas, steam/hot water, and cold air procurement;
   16. Wholesale and retail trade, repair and maintenance of cars and motorcycles;
   17. Other service activities; and
   18. Professional, scientific and technical activities.
   
   
2. Illegible Types of Job
   There are several types of jobs that do not allow foreign workers, such as:
   1. Directors or commissioners with certain share ownership, or shareholders according to statutory regulations;
   2. Diplomatic and consular employees at foreign state representative offices; or
   3. Foreign workers required by employers in activities such as production, which have stopped due to emergencies, vocational training, technology-based start-up companies, business visits, and research for a specific period.
   
   
3. Local Indonesian as TKA Assistant
   In hiring foreign workers, employers are required to appoint Indonesian citizens as assistants. This is intended for the transfer of technology and skills from foreign workers. However, those who are directors and commissioners, heads of representative offices, supervisors, supervisors of foundations, and temporary workers do not require assistance.


4. TKA Working in Start-up
   RPTKA is not needed for foreign workers in technology and vocational start-up companies who work for up to three months. However, the data of these foreign workers must still be uploaded through the TKA Online portal. If the foreign worker is employed for more than 3 months, they must have RPTKA approval.


5. Income Tax Payment
   Please be aware that foreign workers who work in Indonesia are still required to pay taxes, namely income tax or Pajak Penghasilan (“PPh”). Foreign workers who have met the requisite conditions are only liable to pay tax on income received or earned in Indonesia. In the event that they do not meet the aforementioned requirements, they will be subject to income tax both from Indonesia and outside Indonesia. Some of these requirements are as follows:
   
   
   1. Has a certain expertise; and
   2. Valid for 4 tax years calculated since becoming a domestic tax subject.
   
   The expertise is defined as foreign workers who have expertise in the fields of science, technology, and/or mathematics with proof through certification, educational certificates, and/or work experience of at least 5 years.