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Perhitungan Upah Lembur Overtime Pay Calculation Hari Kerja Biasa vs Hari Libur/Istirahat Mingguan Regular Working Day vs Official Holiday/Weekly Rest Day

Panduan lengkap dan praktis untuk tim HR/payroll menghitung upah kerja lembur secara akurat sesuai PP No. 35 Tahun 2021 dan Kepmenakertrans No. Kep.102/MEN/VI/2004. A complete, practical guide for HR/payroll teams to accurately calculate overtime pay under Government Regulation No. 35 of 2021 and Minister of Manpower Decree No. Kep.102/MEN/VI/2004.

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Modul 1Module 1

Dasar HukumLegal Basis

Regulasi utama yang menjadi rujukan perhitungan waktu kerja lembur dan upah kerja lembur di Indonesia. The main regulations governing the calculation of overtime working time and overtime pay in Indonesia.

Regulasi UtamaPrimary Legislation

Law No. 13/2003 jo. Law No. 6/2023

Undang-Undang Ketenagakerjaan yang diubah dengan UU Cipta Kerja, menjadi fondasi hak pekerja atas upah kerja lembur, termasuk sanksi pidana bagi pengusaha yang tidak membayarnya. Perubahannya kini merujuk UU No. 6 Tahun 2023 (penetapan Perppu No. 2/2022 tentang Cipta Kerja) — bukan lagi UU No. 11/2020 yang sudah dicabut. The Manpower Act, as amended by the Job Creation Law, is the foundation for workers' rights to overtime pay, including criminal sanctions for employers who fail to pay it. Its current amending reference is Law No. 6 of 2023 (enactment of Government Regulation in Lieu of Law No. 2/2022 on Job Creation) — no longer Law No. 11/2020, which has been revoked.

Fondasi UtamaPrimary Foundation
Peraturan Turunan — BerlakuImplementing Regulation — In Force

Government Regulation No. 35/2021

Aturan pelaksana yang tetap berlaku berdasarkan ketentuan peralihan UU No. 6/2023, selama tidak bertentangan. Pasal 31-32 memuat langsung rumus dasar dan seluruh tabel pengali upah lembur yang dipakai di materi ini. An implementing regulation that remains in force under the transitional provisions of Law No. 6/2023, as long as it does not conflict with it. Articles 31-32 directly set out the base formula and the full overtime pay multiplier tables used throughout this material.

Rujukan RumusFormula Reference
Status: Dalam Proses RevisiStatus: Under Revision

Pantauan Revisi PP 35/2021GR 35/2021 Revision Watch

Sejak 2023 Kemnaker menjaring aspirasi untuk merevisi PP 35/2021 (fokus utama ketentuan alih daya). Revisi ini belum resmi diundangkan hingga pertengahan 2026, sehingga teks asli PP 35/2021 — termasuk rumus lembur — masih yang berlaku. Selalu cek ulang status ini sebelum materi didistribusikan. Since 2023 the Ministry of Manpower has been gathering input to revise GR 35/2021 (mainly focused on outsourcing provisions). As of mid-2026 this revision has not been formally enacted, so the original text of GR 35/2021 — including the overtime formula — remains in force. Always re-check this status before distributing this material.

Perlu DipantauNeeds Monitoring

Catatan: Keputusan Menteri Tenaga Kerja dan Transmigrasi No. Kep.102/MEN/VI/2004 (aturan lembur sebelum era Cipta Kerja) sudah tidak berdiri sendiri — seluruh substansinya (definisi lembur, batas jam, tabel pengali) sudah ditulis ulang secara lengkap di dalam PP No. 35 Tahun 2021 Pasal 21, 26, dan 31-32. Materi ini merujuk langsung ke PP 35/2021, bukan ke Kepmenaker 102/2004. Note: Minister of Manpower and Transmigration Decree No. Kep.102/MEN/VI/2004 (the pre-Job Creation Law overtime rule) no longer stands on its own — its entire substance (overtime definition, hour limits, multiplier tables) has been fully rewritten within GR No. 35 of 2021, Articles 21, 26, and 31-32. This material refers directly to GR 35/2021, not to Decree 102/2004.

Modul 2Module 2

Apa Itu Lembur Hari Kerja Biasa dan Hari Libur?What Counts as Regular-Day and Holiday Overtime?

Waktu kerja lembur terjadi dalam dua konteks yang perhitungannya sangat berbeda besarannya. Overtime working time occurs in two contexts whose calculated amounts differ significantly.

Lembur Hari Kerja BiasaRegular-Day Overtime

Bekerja melebihi waktu kerja normal (7 jam/hari untuk sistem 6 hari kerja, atau 8 jam/hari untuk sistem 5 hari kerja) pada hari kerja terjadwal. Working beyond normal working hours (7 hours/day for a 6-working-day system, or 8 hours/day for a 5-working-day system) on a scheduled working day.

  • Jam pertama dibayar 1,5x upah sejamThe first hour is paid at 1.5x the hourly wage
  • Jam berikutnya dibayar 2x upah sejamEach subsequent hour is paid at 2x the hourly wage
  • Maksimal 4 jam/hari, 18 jam/mingguMaximum 4 hours/day, 18 hours/week
  • Wajib ada perintah lembur tertulisA written overtime order is mandatory
  • Tidak boleh dilakukan terus-menerus (melembaga)Must not be made a continuous, institutionalized practice

Lembur Hari Libur/Istirahat MingguanHoliday/Weekly Rest Day Overtime

Bekerja pada hari istirahat mingguan (mis. Minggu) dan/atau hari libur resmi nasional yang ditetapkan pemerintah. Working on a weekly rest day (e.g. Sunday) and/or an official national holiday stipulated by the government.

  • Pengali langsung 2x sejak jam pertamaMultiplier is 2x from the very first hour
  • Naik bertahap sampai 3x lalu 4x di jam-jam akhirRises in stages to 3x then 4x in the later hours
  • Tidak dibatasi jumlah jam maksimal harianNo maximum daily hour limit is stipulated
  • Tabel pengali beda untuk sistem 5 hari vs 6 hari kerjaMultiplier table differs between the 5-day and 6-day working systems
  • Nominal per jam paling besar dibanding jenis lembur lainHighest hourly amount among all overtime types
Rumus Dasar Upah Sejam (Pasal 32 PP 35/2021)Base Hourly Wage Formula (Article 32, GR 35/2021)
Upah Sejam = 1 / 173 × Upah Sebulan (Gaji Pokok + Tunjangan Tetap) Hourly Wage = 1 / 173 × Monthly Wage (Basic Wage + Fixed Allowances)

Angka 173 berasal dari rata-rata jam kerja per bulan: 40 jam/minggu × 52 minggu ÷ 12 bulan ≈ 173,33 (dibulatkan 173). Rumus ini berlaku untuk semua pekerja bulanan, termasuk PKWT — status kepegawaian tidak mengubah hak atas upah lembur. The figure 173 comes from average monthly working hours: 40 hours/week × 52 weeks ÷ 12 months ≈ 173.33 (rounded to 173). This formula applies to all monthly-paid workers, including those on Fixed-Term Employment Agreements (PKWT) — employment status does not change the right to overtime pay.

Modul 3Module 3

Tabel Perbandingan LengkapFull Comparison Table

Perbedaan mendasar antara lembur hari kerja biasa dan lembur hari libur/istirahat mingguan.The fundamental differences between regular-day overtime and holiday/weekly rest day overtime.

AspekAspect Hari Kerja BiasaRegular Working Day Hari Libur/Istirahat MingguanHoliday/Weekly Rest Day
Pengali Jam PertamaFirst-Hour Multiplier 1,5x1.5x upah sejamof the hourly wage 2x upah sejam (langsung, tanpa jam "normal")of the hourly wage (immediately, no "normal" hour)
Pengali Jam BerikutnyaSubsequent-Hour Multiplier 2x upah sejam, berlaku sama untuk semua jam lembur berikutnyaof the hourly wage, applies equally to all following overtime hours Naik bertahapRises in stages: 2x → 3x → 4x tergantung jam ke berapa dan sistem hari kerjadepending on the hour number and the working-day system
Batas Maksimal JamMaximum Hour Limit 4 jam/hari, 18 jam/minggu4 hours/day, 18 hours/week (Pasal 26 PP 35/2021)(Article 26, GR 35/2021) Tidak ada batas jam maksimal yang diatur tegas — hanya besaran upahnya yang diaturNo maximum hour limit is expressly stipulated — only the pay rate is regulated
Kapan BerlakuWhen It Applies Kerja melebihi 7 jam (sistem 6 hari) / 8 jam (sistem 5 hari) pada hari kerja terjadwalWorking beyond 7 hours (6-day system) / 8 hours (5-day system) on a scheduled working day Seluruh jam kerja pada hari istirahat mingguan dan/atau hari libur resmi nasionalAll working hours on a weekly rest day and/or an official national holiday
Dasar PerhitunganCalculation Basis 1/173 × upah sebulan, dikalikan pengali sesuai jam ke berapa1/173 × monthly wage, multiplied by the rate for that hour number 1/173 × upah sebulan, dikalikan pengali sesuai tabel jam & sistem kerja (5 atau 6 hari)1/173 × monthly wage, multiplied per the hour/system table (5 or 6 days)
Nominal RelatifRelative Amount Lebih rendah dibanding lembur hari liburLower than holiday overtime Paling besarHighest di antara seluruh jenis lemburamong all overtime types
Kewajiban Makan MinumFood & Drink Obligation Wajib jika lembur ≥ 4 jam, minimal 1.400 kkal, bentuk natura (bukan uang)Mandatory if overtime ≥ 4 hours, at least 1,400 kcal, in-kind (not cash) Wajib jika lembur ≥ 4 jam, minimal 1.400 kkal, bentuk natura (bukan uang)Mandatory if overtime ≥ 4 hours, at least 1,400 kcal, in-kind (not cash)
Perintah LemburOvertime Order Wajib ada perintah kerja lembur tertulis dan persetujuan pekerjaA written overtime work order and worker's consent are mandatory Wajib ada perintah kerja lembur tertulis dan persetujuan pekerjaA written overtime work order and worker's consent are mandatory
Modul 4Module 4

Tabel Pengali Detail per JamDetailed Per-Hour Multiplier Table

Ini bagian yang paling sering salah dihitung tim payroll — pengali lembur hari libur berbeda tergantung sistem 5 hari atau 6 hari kerja perusahaan.This is the part payroll teams most often miscalculate — the holiday overtime multiplier differs depending on whether the company runs a 5-day or 6-day working system.

Hari Kerja Biasa (Semua Sistem)Regular Working Day (All Systems)

Jam Lembur Ke-Overtime HourPengaliMultiplier
Jam ke-11st hour1,5x1.5x
Jam ke-2 dan seterusnya (maks. jam ke-4)2nd hour onward (up to the 4th hour)2x

Hari Libur/Istirahat Mingguan — Sistem 5 Hari Kerja (40 Jam/Minggu)Holiday/Weekly Rest Day — 5-Working-Day System (40 Hours/Week)

Jam Lembur Ke-Overtime HourPengaliMultiplier
Jam ke-1 s.d. ke-81st to 8th hour2x
Jam ke-99th hour3x
Jam ke-10, 11, 1210th, 11th, 12th hour4x

Hari Libur/Istirahat Mingguan — Sistem 6 Hari Kerja (40 Jam/Minggu)Holiday/Weekly Rest Day — 6-Working-Day System (40 Hours/Week)

Jam Lembur Ke-Overtime HourPengaliMultiplier
Jam ke-1 s.d. ke-71st to 7th hour2x
Jam ke-88th hour3x
Jam ke-9, 10, 119th, 10th, 11th hour4x

Pengecualian: Hari Libur Resmi Jatuh pada Hari Kerja Terpendek (Sistem 6 Hari)Exception: Official Holiday Falls on the Shortest Working Day (6-Day System)

Jika perusahaan menerapkan hari kerja terpendek (mis. Sabtu 5 jam) dan hari libur resmi jatuh di hari tersebut, pengalinya lebih cepat naik: jam ke-1 s.d. ke-5 dibayar 2x, jam ke-6 dibayar 3x, jam ke-7, 8, dan 9 dibayar 4x. If the company applies a shortest working day (e.g. a 5-hour Saturday) and an official holiday falls on that day, the multiplier rises faster: the 1st to 5th hour is paid 2x, the 6th hour 3x, and the 7th, 8th, and 9th hours 4x.

Modul 5Module 5

Hak Pekerja & Kewajiban PerusahaanWorkers' Rights & Employer Obligations

Kewajiban pemberi kerja terkait lembur, dan poin-poin yang paling sering menjadi sumber sengketa.Employer obligations regarding overtime, and the points most often disputed.

Hak PekerjaWorkers' Rights

Upah lembur dihitung sesuai rumus resmi, tanpa dikurangi sepihak oleh perusahaanOvertime pay is calculated per the official formula, without unilateral deductions by the company
Berlaku untuk semua status kepegawaian, termasuk PKWT/karyawan kontrakApplies to all employment statuses, including workers on Fixed-Term Employment Agreements (PKWT)
Makanan & minuman bergizi (min. 1.400 kkal) saat lembur ≥ 4 jam, bukan diganti uangNutritious food & drink (min. 1,400 kcal) when overtime ≥ 4 hours, not replaced with cash
Berhak menolak lembur di luar batas yang wajar/tanpa persetujuan tertulisMay decline overtime beyond reasonable limits or without written consent
Upah lembur wajib tercantum jelas di slip gajiOvertime pay must be clearly itemized on the payslip

Kewajiban PerusahaanEmployer Obligations

Menerbitkan perintah kerja lembur tertulis sebelum lembur dilakukanIssue a written overtime work order before overtime is performed
Mencatat jam lembur aktual secara akurat (absensi/sistem timesheet)Accurately record actual overtime hours (attendance/timesheet system)
Membayar upah lembur bersamaan dengan periode gaji berjalanPay overtime wages together with the current payroll period
Tidak mewajibkan lembur secara terus-menerus tanpa dasar operasional yang jelasNot mandate overtime continuously without a clear operational basis
Menyediakan mekanisme banding jika pekerja keberatan dengan perhitunganProvide an appeal mechanism if a worker disputes the calculation

Poin Kritis yang Sering DilanggarCritical Points Most Often Violated

Dasar perhitungan memakai upah harian, padahal seharusnya upah bulanan (1/173)Using a daily wage as the calculation basis, when it should be the monthly wage (1/173)
Tunjangan tidak tetap ikut dimasukkan ke dasar perhitungan upah lemburNon-fixed allowances are wrongly included in the overtime pay calculation basis
Pengali hari libur salah dipakai — memakai pengali hari kerja biasa (1,5x) padahal seharusnya 2x sejak jam pertamaWrong holiday multiplier used — applying the regular-day multiplier (1.5x) when it should be 2x from the first hour
Uang lembur diganti dengan hari libur pengganti secara sepihak tanpa kesepakatanOvertime pay unilaterally replaced with a compensatory day off without agreement
Makan minum lembur diganti uang, padahal wajib bentuk naturaOvertime meals replaced with cash, when in-kind provision is mandatory
Tidak ada perintah lembur tertulis, hanya instruksi lisanNo written overtime order, only a verbal instruction
Modul 6Module 6

Alur Proses Payroll LemburOvertime Payroll Process Flow

Tahapan standar dari pengajuan lembur hingga upah lembur dibayarkan ke pekerja.Standard stages from the overtime request to overtime pay being paid to the worker.

Tahap 1Stage 1
Pengajuan & Persetujuan LemburOvertime Request & Approval
Atasan langsung mengajukan Surat Perintah Kerja Lembur (SPKL) tertulis sebelum lembur dilakukan, mencantumkan alasan operasional, tanggal, dan estimasi jam lembur. Pekerja menyetujui secara tertulis.The direct supervisor issues a written Overtime Work Order before overtime is performed, stating the operational reason, date, and estimated overtime hours. The worker gives written consent.
Tahap 2Stage 2
Pelaksanaan & Pencatatan Jam AktualExecution & Actual Hours Logging
Jam kerja lembur dicatat melalui sistem absensi/timesheet. Perusahaan menyediakan makan minum bergizi (min. 1.400 kkal) jika lembur berlangsung 4 jam atau lebih.Overtime hours are logged through the attendance/timesheet system. The company provides nutritious food and drink (min. 1,400 kcal) if overtime lasts 4 hours or more.
Tahap 3Stage 3
Verifikasi Jenis Hari & Sistem KerjaDay Type & Work System Verification
Tim payroll mengidentifikasi apakah lembur terjadi di hari kerja biasa atau hari libur/istirahat mingguan, dan sistem kerja perusahaan (5 hari atau 6 hari) untuk menentukan tabel pengali yang benar.The payroll team identifies whether the overtime occurred on a regular day or a holiday/weekly rest day, and the company's working system (5 or 6 days) to determine the correct multiplier table.
Tahap 4Stage 4
Perhitungan Upah LemburOvertime Pay Calculation
Hitung upah sejam (1/173 × upah sebulan), lalu kalikan dengan pengali sesuai jam dan jenis hari. Dokumentasikan rincian perhitungan per jam sebagai lampiran slip gaji.Calculate the hourly wage (1/173 × monthly wage), then multiply by the applicable rate for the hour and day type. Document the per-hour calculation breakdown as an attachment to the payslip.
Tahap 5Stage 5
Validasi HR & FinanceHR & Finance Validation
HR memvalidasi kesesuaian perhitungan dengan regulasi, Finance memverifikasi anggaran, sebelum masuk ke proses payroll run periode berjalan.HR validates the calculation's compliance with regulations, Finance verifies the budget, before it enters the current period's payroll run.
Tahap 6Stage 6
Pembayaran & Pencantuman di Slip GajiPayment & Payslip Itemization
Upah lembur dibayarkan bersamaan dengan gaji periode berjalan, dicantumkan sebagai komponen terpisah dan jelas di slip gaji (bukan digabung tanpa rincian ke gaji pokok).Overtime pay is disbursed together with the current period's salary, itemized as a separate, clearly labeled component on the payslip (not merged into the basic wage without detail).
FAQ

Pertanyaan yang Sering MunculFrequently Asked Questions

Jawaban atas pertanyaan umum seputar perhitungan dan pembayaran upah lembur di lapangan.Answers to common questions about calculating and paying overtime in practice.

Tidak semua. Ada pengecualian untuk pekerja dengan golongan jabatan tertentu — biasanya yang punya tanggung jawab sebagai pemikir, perencana, pelaksana, dan pengendali jalannya perusahaan dengan waktu kerja tidak dapat dibatasi jam tertentu (mis. manajerial senior). Pengecualian ini harus diatur jelas dalam perjanjian kerja/peraturan perusahaan, dan biasanya sudah dikompensasi lewat struktur upah yang lebih tinggi. Not everyone. Article 27 of GR 35/2021 exempts workers in certain occupational classes — typically those responsible as thinkers, planners, implementers, and controllers of the company's operations, whose working hours cannot be limited to fixed hours (e.g. senior management). This exemption must be clearly set out in the employment agreement/company regulation, and is usually already compensated through a higher wage structure.
Upah lembur pada dasarnya wajib dibayar tunai sesuai rumus. Pemberian hari libur pengganti bukan pengganti kewajiban membayar upah lembur, kecuali disepakati secara eksplisit oleh kedua pihak dan tetap tidak menghapus hak dasar atas kompensasi finansial yang berlaku secara hukum. Overtime pay must fundamentally be paid in cash per the formula. Granting a compensatory day off does not substitute for the obligation to pay overtime wages, unless explicitly agreed by both parties — and even then, it does not remove the underlying statutory right to financial compensation.
Ya, upah lembur termasuk komponen penghasilan bruto yang dikenakan PPh 21. Lembur yang besar di satu bulan berpotensi menaikkan lapisan tarif efektif rata-rata (TER), sehingga potongan pajak bulan tersebut bisa terlihat lebih tinggi dibanding bulan normal. Yes, overtime pay is part of gross income subject to Article 21 income tax withholding. A large amount of overtime in a single month can push the average effective tax rate (TER) bracket higher, so that month's tax withholding may appear higher than in a normal month.
Berdasarkan UU Ketenagakerjaan, tidak membayar upah kerja lembur dapat dikenai sanksi pidana kurungan dan/atau denda bagi pengusaha. Pekerja dapat melaporkan ke Dinas Tenaga Kerja setempat atau mengajukan gugatan ke Pengadilan Hubungan Industrial (PHI) untuk menuntut hak yang tidak dibayarkan. Under the Manpower Act, failing to pay overtime wages can subject the employer to criminal imprisonment and/or fines. The worker may report to the local Manpower Office or file a claim with the Industrial Relations Court to recover unpaid dues.
Praktik umum di lapangan: lembur dihitung penuh jika sudah melewati 30 menit, dan tidak dihitung jika kurang dari 30 menit. Namun aturan pembulatan ini sebaiknya dituangkan jelas dalam peraturan perusahaan/kesepakatan kerja bersama agar konsisten dan tidak merugikan pekerja. Common practice: overtime is counted as a full hour once it exceeds 30 minutes, and not counted if under 30 minutes. However, this rounding rule is not itself set out in GR 35/2021 and should be clearly written into the company regulation/collective bargaining agreement for consistency and to avoid disadvantaging workers.
Modul 7Module 7

Studi Kasus PerhitunganCalculation Case Studies

Latihan menghitung upah lembur dengan skenario konkret. Klik untuk membuka rincian perhitungan.Practice calculating overtime pay with concrete scenarios. Click to expand the calculation details.

Situasi: Andi, staf operasional dengan gaji pokok Rp4.000.000 + tunjangan tetap Rp1.000.000 (total Rp5.000.000/bulan), diminta lembur 3 jam pada hari kerja biasa karena deadline pengiriman. Scenario: Andi, an operations staff member with a basic wage of IDR 4,000,000 + fixed allowance of IDR 1,000,000 (total IDR 5,000,000/month), is asked to work 3 hours of overtime on a regular working day due to a shipping deadline.
Perhitungan:Calculation:
Upah sejam = 5.000.000 / 173 = Rp28.902,89 Jam ke-1 = 1,5 x 28.902,89 = Rp43.354 Jam ke-2 s.d. 3 (2 jam) = 2 x 28.902,89 x 2 = Rp115.612 Total upah lembur = Rp43.354 + Rp115.612 = Rp158.966Hourly wage = 5,000,000 / 173 = IDR 28,902.89 1st hour = 1.5 x 28,902.89 = IDR 43,354 2nd-3rd hour (2 hrs) = 2 x 28,902.89 x 2 = IDR 115,612 Total overtime pay = IDR 43,354 + IDR 115,612 = IDR 158,966
Sesuai KetentuanCompliant
Situasi: Budi bekerja di perusahaan dengan sistem 5 hari kerja, gaji sebulan Rp4.500.000. Pada 17 Agustus (hari libur nasional), ia diminta masuk untuk stok opname selama 9 jam. Scenario: Budi works at a company with a 5-day working system, monthly wage IDR 4,500,000. On August 17 (a national holiday), he is asked to come in for stock-taking for 9 hours.
Perhitungan:Calculation:
Upah sejam = 4.500.000 / 173 = Rp26.011,56 Jam ke-1 s.d. 8 (8 jam) = 2 x 26.011,56 x 8 = Rp416.185 Jam ke-9 = 3 x 26.011,56 = Rp78.035 Total upah lembur = Rp416.185 + Rp78.035 = Rp494.220Hourly wage = 4,500,000 / 173 = IDR 26,011.56 1st-8th hour (8 hrs) = 2 x 26,011.56 x 8 = IDR 416,185 9th hour = 3 x 26,011.56 = IDR 78,035 Total overtime pay = IDR 416,185 + IDR 78,035 = IDR 494,220
Sesuai KetentuanCompliant
Situasi: Sari bekerja di perusahaan sistem 6 hari kerja dengan hari kerja terpendek di hari Sabtu. Sebuah hari libur nasional kebetulan jatuh pada hari Sabtu tersebut, dan Sari diminta lembur 7 jam. Gaji Sari Rp3.800.000/bulan. Scenario: Sari works at a company with a 6-day working system whose shortest working day is Saturday. A national holiday happens to fall on that Saturday, and Sari is asked to work 7 hours of overtime. Sari's monthly wage is IDR 3,800,000.
Perhitungan (aturan hari kerja terpendek: jam 1-5 = 2x, jam 6 = 3x, jam 7-9 = 4x): Calculation (shortest-working-day rule: hours 1-5 = 2x, hour 6 = 3x, hours 7-9 = 4x):
Upah sejam = 3.800.000 / 173 = Rp21.965,90 Jam ke-1 s.d. 5 (5 jam) = 2 x 21.965,90 x 5 = Rp219.659 Jam ke-6 (1 jam) = 3 x 21.965,90 = Rp65.898 Jam ke-7 (1 jam) = 4 x 21.965,90 = Rp87.864 Total upah lembur = Rp219.659 + Rp65.898 + Rp87.864 = Rp373.421Hourly wage = 3,800,000 / 173 = IDR 21,965.90 1st-5th hour (5 hrs) = 2 x 21,965.90 x 5 = IDR 219,659 6th hour (1 hr) = 3 x 21,965.90 = IDR 65,898 7th hour (1 hr) = 4 x 21,965.90 = IDR 87,864 Total overtime pay = IDR 219,659 + IDR 65,898 + IDR 87,864 = IDR 373,421
Sesuai KetentuanCompliant
Situasi: PT Sentosa membayar lembur hari Minggu (hari istirahat mingguan) dengan pengali 1,5x untuk jam pertama dan 2x untuk jam berikutnya — sama seperti rumus lembur hari kerja biasa. Scenario: PT Sentosa pays Sunday (weekly rest day) overtime at 1.5x for the first hour and 2x for subsequent hours — identical to the regular-day overtime formula.
Kesimpulan: Ini kekeliruan perhitungan. Lembur di hari istirahat mingguan/hari libur wajib memakai tabel pengali khusus (2x sejak jam pertama, naik ke 3x dan 4x), bukan tabel hari kerja biasa. Pekerja berhak menuntut selisih kekurangan upah lembur yang belum dibayarkan. Conclusion: This is a calculation error. Overtime on a weekly rest day/holiday must use the special multiplier table (2x from the first hour, rising to 3x and 4x), not the regular-day table. The worker is entitled to claim the underpaid difference.
Pelanggaran PerhitunganCalculation Violation
Situasi: Rina, seorang General Manager, sering bekerja hingga larut malam dan akhir pekan. Perusahaan tidak membayarkan upah lembur kepadanya, dengan alasan jabatannya termasuk golongan yang dikecualikan dari perhitungan lembur sesuai peraturan perusahaan. Scenario: Rina, a General Manager, frequently works late nights and weekends. The company does not pay her overtime, citing that her position falls under the occupational class exempted from overtime calculation under the company regulation.
Kesimpulan: Ini bisa sah jika jabatan Rina memang termasuk golongan pekerja dengan tanggung jawab sebagai pemikir/pengendali jalannya perusahaan, dan pengecualian ini tercantum jelas dalam perjanjian kerja atau peraturan perusahaan yang berlaku — bukan sekadar kebijakan sepihak tanpa dasar tertulis. Conclusion: This can be valid if Rina's position genuinely falls under the occupational class responsible for thinking/controlling the company's operations under Article 27(3) GR 35/2021, and this exemption is clearly stated in an applicable employment agreement or company regulation — not merely a unilateral policy without written basis.
Pengecualian Sah (Perlu Verifikasi Dokumen)Valid Exemption (Documentation Must Be Verified)
Situasi: Tim produksi lembur 5 jam dalam sehari. Alih-alih menyediakan makanan, perusahaan memberikan tambahan uang Rp25.000 sebagai "uang makan lembur" di slip gaji. Scenario: The production team works 5 hours of overtime in a day. Instead of providing food, the company gives an additional IDR 25,000 as "overtime meal money" on the payslip.
Kesimpulan: Ini pelanggaran. PP 35/2021 menegaskan kewajiban makan minum minimal 1.400 kkal saat lembur ≥ 4 jam wajib diberikan dalam bentuk natura (makanan/minuman langsung), bukan digantikan dengan uang dalam bentuk apapun. Conclusion: This is a violation. Article 29 of GR 35/2021 confirms the obligation to provide at least 1,400 kcal of food and drink when overtime ≥ 4 hours must be given in-kind, and may not be replaced with money in any form.
Pelanggaran KetentuanRegulatory Violation
Modul 8Module 8

Uji Pemahaman AndaTest Your Understanding

Jawab 8 pertanyaan berikut untuk mengukur pemahaman Anda tentang perhitungan upah lembur.Answer the following 8 questions to check your understanding of overtime pay calculation.

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Hasil AkhirFinal Result
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PenutupClosing

Ringkasan Poin KunciKey Points Summary

Cheat sheet yang wajib diingat tim payroll saat menghitung upah lembur.The cheat sheet payroll teams must remember when calculating overtime pay.

Rumus Baku 1/173Standard 1/173 Formula

Upah sejam selalu dihitung dari upah bulanan (gaji pokok + tunjangan tetap) dibagi 173, bukan dari upah harian.The hourly wage is always calculated from the monthly wage (basic wage + fixed allowances) divided by 173, not from a daily wage.

1,5x lalu 2x1.5x then 2x

Lembur hari kerja biasa: jam pertama 1,5x, jam berikutnya 2x, maksimal 4 jam/hari.Regular-day overtime: 1.5x for the first hour, 2x for subsequent hours, maximum 4 hours/day.

2x Sejak Jam Pertama2x From the First Hour

Lembur hari libur/istirahat mingguan langsung 2x sejak jam pertama, naik ke 3x dan 4x di jam-jam akhir.Holiday/weekly rest day overtime is 2x from the first hour, rising to 3x and 4x in later hours.

Cek Sistem 5 vs 6 HariCheck the 5-Day vs 6-Day System

Tabel pengali hari libur berbeda tergantung perusahaan menerapkan 5 hari atau 6 hari kerja seminggu.The holiday multiplier table differs depending on whether the company runs a 5-day or 6-day working week.

Natura, Bukan UangIn-Kind, Not Cash

Kewajiban makan minum saat lembur ≥ 4 jam harus berbentuk makanan/minuman langsung, tidak boleh diuangkan.The food and drink obligation for overtime ≥ 4 hours must be provided in-kind, and may not be converted to cash.

Dokumentasi WajibMandatory Documentation

Perintah lembur tertulis dan pencatatan jam aktual adalah bukti kepatuhan sekaligus dasar audit payroll.A written overtime order and actual-hours logging serve as both compliance evidence and the basis for payroll audits.