Midtest Presentation of Compensation Management Course by Irsandi Kurniadi

1. TUNJANGAN HARI RAYA
(THR) KEAGAMAAN
Irsandi Kurniadi 10208003
Compensation Management

2. OUTLINE
1. Introduction
2. Legal Aspect in Compensation
Management:
i. Tunjangan Hari Raya (THR)
ii. Per-04/MEN/1994
iii. Common implementations
3. Case Study: PT Bank Negara Indonesia
(Persero) Tbk.
4. Conclusion

3. 1.Introduction
 What is compensation management?
 Why is it important?

4. 1.Introduction
What is compensation management?
 From the employee perspective, It is the
total amount of the monetary and non-
monetary pay provided to an employee by
an employer in return for work performed
as required.
 From the employer perspective, it is a
labor cost to influence the employees to
attain the organizational objectives.

5. 1.Introduction
Why is it important?
 This requires integrating employee
processes, information, and programs with
organizational processes and strategies to
achieve optimal organizational results.
 Nowadays, compensation management has
become an important factor as part of human
resource (HR) management which helps in
motivating the employees and achieving
company’s objectives.

6. 2.Legal aspect in compensation
management
i. Tunjangan Hari Raya (THR)
Keagamaan/Religious Holiday Allowance:
 THR is one of many compensation forms of pay
which is believed was born in terms of low salary
in Indonesia.
 THR is a legally mandated salary bonus for all
employees and incentive for employment and
work period which enforced in government
regulation law.
 Undang-undang Republik Indonesia No. 13
Tahun 2003 Tentang Ketengakerjaan” dan
“Peraturan Menteri Tenaga Kerja Republik
Indonesia Nomor Per-04/MEN/1994”.

7. 2.Legal aspect in compensation
management
ii. Per-04/MEN/1994
1. Who has to pay?
2. Who has the right to get it? employee
3. How much is the nominal of THR? (n/12)x1 month payment
4. When THR has to be paid by the employer?
5. Can THR in form of goods?
6. What about employees who get unemployed just before the
religious day?unemployment
7. What if the company cannot pay?
8. situation
9. What if the company don’t want to pay?.
employer
employee
(n/12)x1 month payment
7 days before
the start of the religious day
yes
30 days maximum of unemployment
written submission to the
Labor department detailing their financial situation
Serious prosecution.

8. 2.Legal aspect in compensation
management
iii. Common implementation
 All companies have to pay THR to the employees
 Companies don’t pay THR and employees are lacked of
information (THR procedure, company’s transparency, etc)
 Other than the lack of understanding in a clear and
complete information about the basic rights
issues/normative of THR that should be obtained by the
workers, it is also due to the government's role (in this
regard, the ministry) does not perform its functions in
controlling oversight of company who violate the provision
of THR for workers.
 Per-04/MEN/1994 and authorities seem affectless
 Solution: Posko

9. 3. BNI
 BNI was established in 1946 and was the first Bank
owned by the government
 The term 'Bank BNI' shortened to 'BNI', while the year of
establishment - '46 '- used in the company logo to
show the pride as the first national bank that was
born in the era of the Republic ofIndonesia.
 Perjanjian Kerja Bersama/PKB between President and
Vice President of PT Bank Negara Indonesia (Persero)
Tbk, Gatot adiantoro Soewando and Felia Salim
(pengusaha) with Chief and Secretary of PT Bank Negara
Indonesia (Persero) Tbk’s association of employee, Agus
Setia Permana and Rosady T.A. Montol (pekerja), was
made in 2011 in PKB-007/DPP-SP/2011

10. 3. BNI

11. 3. BNI
Review of PKB of PT Bank Negara Indonesia:
1. Lack of detailed and substantial points.
both company and employee have to keep
their awareness in any work agreements and
reevaluate the PKB as much as it needed.”
2. The nominal of THR. The one stated in PKB is
higher than in government regulation law.
So the valid nominal refers to the PKB.
3. The time limit. It is 14 days in PKB and 7
days in government regulation law. Is it going
to be a problem?

12. 3. BNI
KEDUDUKAN HUKUM DAN KEKUATAN PKB:
 Kedudukan hukum PKB, sebagaimana hukum
perjanjian pada umumnya, adalah sebagai
Undang- Undang bagi para pihak yang
membuatnya (PKB setara dengan UU).
 Semua Perjanjian yang dibuat secara sah berlaku
sebagai undang-Undang bagi mereka yang
mebuatnya (HUHPerdata psl 1338).
 Isi PKB yang bertentangan dengan Undang-Undang
yang berlaku, Batal demi Hukum ,dan yang berlaku
adalah Undang-Undang (psl 124 ayat 3 UUK
13/2003).

13. 3. BNI
3. The time limit. It is 14 days in PKB and 7
days in government regulation law. Is it going
to be a problem?
“NO. Since the PKB is already submitted and
approved by the law firm and legal, it should
turn out to be fine. This point became
advantage for the employee and thus has to
be enforced by the consistency of the
employer and a serious penalty if the
employer violates.

14. 3. BNI
Pasal 83
Lain-lain
(1) Masing-masing pihak dapat membentuk
Tim Pemantau yang bertugas melakukan
pemantauan terhadap pelaksanaan PKB.
(2) Tim Pemantau bertugas melaporkan kepada
Serikat Pekerja dan Pengusaha mengenai
adanya penyimpangan pelaksanaan PKB serta
mengusulkan dan merekomendasikan solusi
sesiai isi PKB.

15. 3. BNI
4. Pasal 83 seems emphasize that any kind
of violations just could be paid off by
recommend a solution regarding PKB.

16. 4. Conclusion
 Per-04/MEN/1994 was implemented
in terms of THR.
 Many violations but very small
numbers of companies being
prosecuted because don’t make
payment of THR.
 PKB or work agreement of companies
(especially PKB Pasal 24 and 83 of BNI)
needs to be reevaluated.

17. Thank You