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Page 1: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Pension Program Overview (Indonesia)

by:

1

Page 2: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

CONTENT

Transformation to BPJS

Current Pension Scheme

SS Pension Projection

SJSN Pension Scheme

2

Roles of Labor Union

Page 3: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Indonesia Soc Security Transformation RoadMap

SJSN Rep Act No. 40.2004

BPJS Rep Act Num 24/2011

Establishment of:

- BPJS Kesehatan (former PT. Askes)

- BPJS Ketenagakerjaan (former PT Jamsostek)

Program Implementation of BPJS Ketenagakerjaan

Incorporation of PT. Taspen & PT. Asabri into SJSN

2004

2011

Jan 1. 2014

Jul 1. 2015

2029

3

SJSN = National Social Security System BPJS = Social Security Institution

Page 4: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Transformation to BPJS

Current SS Pension Scheme

SS Pension Projection

SJSN Pension Scheme

4

Roles of Labor Union

CONTENT

Page 5: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Mandatory Social Pension

Civil Servant

Police & Military

Private Formal & Informal Sector

Indonesia Pension Pillars

Private Formal Sector & Individual

Funded DB Voluntary Occupational

Private Pension DC

Employer Pension Fund

Financial Institution Pension Fund

PAYG DB

Funded DB

PT. Taspen

PT. Asabri

BPJS Ketenagakerjaan

Mandatory Old-Age Saving

Private Formal Sector & Individual

DC PT. Jamsostek

Voluntary Individual Saving

Individual DC Financial

Institution

Scheme Member Financing Adminstrator

Current Condition

5

Page 6: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Benefits for Current Programs

Specifications Civil Service Pension Jamsostek’s Old Age Savings

Private Pensions Mandatory Termination Allowance

BENEFITS

Normal Retirement Age 56 or age 50 with 20 years of service

55 or 5 years of contributions of termination

Mostly : 55 , maximum 60

As per prevailing law

FORMULA (% of Pensionable wages)

Pensionable wages

Basic salary plus family allowance

Accrual rate 2.50% for each year of service

5.70% Maximum: DB: 2.50%/year; DC: 20%/year

Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Benefit payment mode

Annuity benefit for life

Lump sum payment of Accumulated contributions plus the declared rate of return on account balances and contributions

20% lump sum, 80% monthly pension for life

Lump sum – benefit varies by years of services

6

Page 7: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Specifications Civil Service Pension Jamsostek’s Old Age Savings

Private Pensions Mandatory Termination Allowance

CONTRIBUTIONS

Employee 4.75% Formal: 2% Informal : 2% of income (“income” set up at minimum wage level of IDR 1 million / month)

Maximum: 60% of employer’s contributions The total contributions in a year shall not exceed 20% of pension base earnings

None

Employer Paygo, varies on actual expenditure

Formal sector worker: 3.70% Informal sector worker: None

DB: pay monthly/annually, depend on actuarial valuation DC: as set out in the EPF/FIPF regulation

PAYG, paid full by employer

Contribution for Current Programs

7

Page 8: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

8

Issues

Mandatory Social Pension

Funded DB Voluntary Occupational

Private Pension DC

PAYG DB

Funded DB

Mandatory Old-Age Saving

DC

Voluntary Individual Saving

DC

Past Service Liability

Low contribution level, No tax incentive, expensive annuity products

Unsustain (negative asset), too generous benefits

Awareness of Stakeholders of DB in Social Insurance, ALM (Investment instruments: govt

bonds, deposito, stocks, property), SS Operation, Delinquencies

Early withdraw (5 year, 1 month) after termination

Lack of Awareness(among workers), expensive annuity products

Scheme Plan Main Issues

Page 9: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Transformation to BPJS

Current Pension Schemes

SS Pension Projection

SJSN Pension Scheme

9

Roles of Labor Union

CONTENT

Page 10: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Role of SJSN Pension

Primary objective

Elderly

Vulnerable

P R O T E C T

Disable Widow/ers Children Working

Poor

A G A I N T S

Poverty (After leaving Labor force)

Secondary objective

Replace the portion of pre-retirement income

R E P L A C E

By law: Num. 40/2004

10

Parents

Page 11: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Minimum of Benefit: certain living standard

Plan: Defined Benefit

Retirement age : based on prevailing laws

Benefits are payable to: * Participants: - attaining retirement age - total and permanent disability * Beneficiaries: - Participant’s death

Beneficiaries: the spouse, young children and, in some cases, parents

Qualification for normal pension: Min. 15 years contribution

Contribution: shared between employer and

workers General

Provision

There should be a minimum and maximum benefit.

The benefit should be based on last salary and years of contributions

-The benefit should be sufficient to fulfill basic needs

By Law: By Law (elucidation ):

Lifetime income following exit from labor force

Formal sector only (differs from other programs)

General Provisions of Pension SJSN 11

Page 12: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Transformation to BPJS

Current Pension Scheme

SS Pension Projection

SJSN Pension Scheme

12

Roles of Labor Union

CONTENT

Page 13: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

13

DEPENDENCY RATIO

Page 14: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

POPULATION PIRAMID YEAR

FEMALE MALE

14

Page 15: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

FEMALE MALE

POPULATION PIRAMID YEAR

15

Page 16: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Labor Projection

FORMAL SECTOR

16

Page 17: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Labor Projection LABOR PIRAMID YEAR

FEMALE MALE

17

Page 18: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Members Projection MEMBER PIRAMID YEAR

FEMALE MALE

18

Page 19: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Members Projection

MEMBER OF PENSION PROGRAM BPJS PROJECTION

19

Page 20: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Contributors vs Retirees Projection

20

Page 21: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Financing

21

Page 22: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

22

Transformation to BPJS

Current Pension Schemes

SS Pension Projection

SJSN Pension Scheme

Roles of Labor Union

Page 23: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

23

Board of Trustees

Rep. of Employer (50%)

Rep. Employee (50%)

Pfund Management

Employer/Founder

Organization Structure of Employer Pension Fund

Ministry of Finance

Members

Employees

1. Doing the supervision 2. Report to the employers and members 3. Appoints Public Accounting which will do

Pension Fund financial audit 4. Appoints Actuary which will conduct

actuarial report – in case of DB scheme 5. Defines investment policy (with the

employer) – in case of DC Scheme

P E N S I O N F U N D

Tasks (Board of Trustee)

Page 24: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

Macro Organizational Structure

24

1. Doing the study and research in relation with social security practices 2. Propose the investment policy of Social Security Fund 3. Having authorities in monitoring and evaluating the implementation of

social security

DJSN (National Social Security Board)

Page 25: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

B P J S

BPJS-TK Organizational Structure

Board of Trustees

Government (2)

Employer (2)

Employee (2)

Society (1)

Board of Director

President

25

1. Doing the supervision for the management policy by BPJS and the performance of BOD

2. Doing the supervision for the SS Fund management

3. Giving advices and recommendation 4. Submitting supervisory report to the

President and National SS Council (DJSN)

Tasks (Board of Trustee)

Page 26: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

26

Conclusions

The enactment of the BPJS law is a significant step in the Implementation of a social protection system for all Indonesia

The current pension system is fragmented and varies by labor market groups – civil servant, the military and formal sector workers

Union will play a more important roles in the implementasi of SJSN: - Strong comprehension in the field of social security (pension, etc)

and regulations - Engagement and communication with stakeholders/policy makers

1.

2.

3.

Page 27: Pension Program Overview (Indonesia) · Accrual rate 2.50% for each year of service 5.70% Maximum: DB: 2.50%/year; DC: 20%/year Maximum 75% of basic salary N.A DB: 80%; DC: 20% /year

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