FISCAL AND OTHER INCENTIVES FOR PENSION AND SAVING SCHEMES IN INDONESIA
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2 FISCAL AND OTHER INCENTIVES FOR PENSION AND SAVING SCHEMES IN INDONESIA SANTHI DEVI ROSEDEWAYANI, FSAI RETIREMENT LEADER WILLIS TOWERS WATSON - INDONESIA
3 PENSION LANDSCAPE INDONESIA Jaminan Hari Tua Defined Cntributin Plan in nature Emplyee cntributin (2%) and Emplyer Cntributin (3.7%) are required Lump sum benefit Jaminan Pensiun Defined benefit - annuity 1 % x Year f cntributin x Average wages Emplyer cntributin 2%, emplyee cntributin 1%. Target f ttal cntributin is 8%. Labur Law Benefit Unfunded plan Lump sum benefit 4 Vluntary Pensin Fund Funded thrugh apprved pensin funds - gverned under the 1992 Pensin Law DB r DC 20% lumpsum and 80% annuity Can be used t ffset Labur Law Unfunded DB Plan Insurance Plan
4 GENERAL INDUSTRY MARKET PRACTICE IN INDONESIA 62 % 20 % 83 % 62% f the cmpanies prvide supplemental retirement plan 20% f the cmpanies prvide retirement benefits thrugh defined benefit plan 83% f the cmpanies prvide retirement benefits thrugh defined cntributin plan 7 % 3 % DC emplyer cntributin rate is ranging frm 6% t 8% and mstly des nt depend n the years f service Requiring emplyee cntributins n DC plan is nt prevalent, hwever when it is required the average cntributin is 3% Surce : 2015 Twers Watsn General Industry Benefits Design Practice Reprt
5 RETIREMENT BENEFIT PLANNING 63% f participants think they are nt saving enugh fr retirement 86% f participants believe that emplyee himself is the mst respnsible fr saving fr retirement Main financial cncerns when thinking abut retirement 32.46% 27.54% Health care needs Daily living needs Children s needs 21.31% Hw are yu planning t fund yur retirement? Expected age t stp wrking cmpletely 23.7% 23.4% 22.7% Bank savings Prperty Investments Over age 65 Age 60 t 64 17% 24% Less than age 50 Based n result frm the survey n the Retirement Event f Willis Twers Watsn in Jakarta n May Age 55 t 59 34% Age 50 t 54
6 While financial situatins have started t imprve fr emplyees, lng-term financial wrries linger: 43% 1 in 4 f emplyees agree with the statement I ften wrry abut my future financial state State that financial prblems are negatively impacting their lives What emplyers can d t help emplyees find their way Identify: Understand the different age chrts, and the financial needs and pririties f yur wrkfrce wrkfrce. Design: Optimise the current emplyee benefit prgram and budget design t deliver better value, higher engagement and mre persnal satisfactin Persnalise: Reshape existing budgets t ffer higher persnal chice and flexibility t priritise and address changing financial pririties Engage: Tailr cmmunicatin t engage emplyees at the right time, with the right messages, and target their shrt-, medium- and lngterm gals Based n result frm the Willis Twers Watsn 2015/2016 Glbal Attitude Survey. Nearly 30,000 were surveyed in 19 cuntries, f which 9,026 were based in the Asia Pacific regin.
7 ISSUES TO CONSIDER WHEN CONSIDERING A RETIREMENT SCHEME Regulatry & fiscal envirnment Scial &Demgraphics Integratin with scial security Gvernment incentives (tax, mde f payment) Other savings ptins Changing retirement patterns Business Crprate directin Alignment with EVP Market cmpetitiveness Scheme aligned with needs Financial Cash & funding impacts Accunting & tax impacts Tlerance t variable csts Impact n past / future csts Affrdability versus benefit level Emplyee / HR Cultural nrms Ttal reward structure Attractin and retentin Perceived emplyee value Financial sphisticatin & educatin
8 TAX INCENTIVES - INDONESIA Cntributin Investment Benefit Payment Nrmal Retirement Early Retirement Emplyer Cntributin Investment Incme Death Disability Lump Sum Annuity Lwer Emplyee Cntributin <= 50 mi : 0 % PPh 21 Free f > 50 mi : 5 % applies t benefit payment made within a maximum f 2 calendar years
9 TAX ON PENSION BENEFIT regulatin intrduced in 2009 allws lwer tax burden fr benefit paid frm apprved pensin fund Illustratin fr benefit payment f IDR 1,000,000,000. (IDR 000,000) Severance (%) Severance (IDR) Pensin (%) Pensin (IDR) % 0 0% % 5,000,000 5% 2,500, % 60,000,000 5% 20,000,000 Mre than % 125,000,000 5% 25,000,000 Ttal 190,000,000 47,500,000
10 TAX INCENTIVES - PHILIPPINES Cntributin Investment Benefit Payment Nrmal Retirement Death Emplyer Cntributin All DC cntr. DB cntr: Subject t certain limit Investment Incme Lump Sum Disability Annuity Free f Emplyee Cntributin N tax Except PERA Free f Retirement benefit is subject t certain minimum age and years f service. exemptin applies nce in a lifetime Surce: Willis Twers Watsn Data Services
11 TAX INCENTIVES - THAILAND Cntributin Investment Benefit Payment Nrmal Retirement Emplyer Cntributin Subject t maximum % f basic salary Investment Incme Lump Sum Death Disability Annuity Emplyee Cntributin Subject t maximum % f basic salary Surce: Willis Twers Watsn Data Services Free f Frm able Incme - % f retirement benefit plus - Years f service times THB
12 TAX INCENTIVES - INDIA Cntributin Investment Benefit Payment Emplyer Cntributin Subject t maximum % f basic salary Investment Incme Nrmal Retirement Death Disability Lump Sum Annuity Emplyee Cntributin Subject t maximum % f basic salary Free f Free f -EPF : subject t minimum service - GS : subject t maximum limit Incme tax Surce: Willis Twers Watsn Data Services
13 COMPARISON TAX INCENTIVES Investment Incme is tax free fr apprved pensin plan in Indnesia, Philippines, Thailand and India There is a maximum limit fr tax deductible fr emplyer and emplyee cntributin in all cuntries, except in Indnesia fr pensin benefits vary by cuntry Indnesia : lwer tax rates applied Philipines : tax free fr nrmal retirement benefit subject t minimum age and years f service. free fr death and disability benefits. Thailand : deductin frm taxable incme amunting t % f pensin benefit and years f service times THB India : Fr Emplyee Prfident Fund, tax free subject t minimum years f service. Fr Gratuity Scheme, tax free up t certain INR limit.
14 THANK YOU
15 SANTHI DEVI ROSEDEWAYANI Retirement Leader, Willis Twers Watsn - Indnesia Devi is the Retirement Leader f Willis Twers Watsn Jakarta wh jined since August Devi has advised clients frm varius multinatinal cmpanies and she has experienced wrking with cmpanies frm varius sizes and backgrunds. Prir jining Twers Watsn, she was a Directr in Padma Radya Aktuaria and a AppintedActuary in Jhn Hancck Indnesia. She has ver 20 years extensive cnsulting and actuarial experience spanning retirement, life insurance and general insurance. Experience Signing Actuary fr PSAK 24 / IAS 19 / FAS 158 valuatin f pst emplyment liability and pensin fund valuatin Benefits design such as defined benefit pensin, cnversins t defined cntributin Signing Actuary fr life insurance and general insurance reserve review Mnitring financial perfrmance f the insurance cmpany thrughut experience study, advising management n capital requirement and efficiency thrugh financial prjectin f the cmpany using several scenaris f prduct/business mix. Respnsible fr Actuarial Department and Grup Administratin Department fr Life Insurance, Emplyer Pensin Fund and DPLK Jhn Hancck Indnesia Set up system cnfiguratin f superannuatin system fr Emplyer Pensin Fund (DPPK), Financial Institutin Pensin Fund (DPLK), and Grup Insurance. Head f CPD Divisin f the Assciatin f Actuarial Cnsultants f Indnesia Member f Emplyee Benefits Divisin f Sciety f Actuary f Indnesia Educatin Fellw f Sciety f Actuary f Indnesia (FSAI), 1998 Assciate f Indnesian Life Insurance Management (AAAIJ), 2000 Bachelr Degree in Mathematics, majring in Actuarial Science frm University f Indnesia, santhi.devi@willistwerswatsn.cm
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