BERJANGKA DIBATASI PENGGUNAANNYA
51. IMBALAN KERJA EMPLOYEE BENEFITS
Imbalan Pasca-Kerja Post-employment Benefits
Program Pensiun Imbalan Pasti
Perusahaan dan entitas anak menyelenggarakan program pensiun imbalan pasti untuk semua karyawan tetap. Program pensiun ini memberikan imbalan pasca kerja berdasarkan penghasilan dasar pensiun dan masa kerja karyawan.
Dana pensiun ini dikelola oleh Dana Pensiun PLN (Persero) (DP-PLN) yang akta pendiriannya telah disahkan oleh Menteri Keuangan Republik Indonesia dengan Surat Keputusannya No. KEP- 284/KM.17/1997 tanggal 15 Mei 1997.
Defined Benefit Pension Plan
The Company and its subsidiaries established a defined benefit pension plan covering all of their permanent employees. This plan provides pension benefits based on years of service and salaries and of the employees.
The pension plan is managed by Dana Pensiun PLN (Persero) (DP-PLN), which deed of establishment was approved by the Ministry of Finance of the Republic of Indonesia in its decision letter No. KEP-284/KM.17/1997 dated May 15, 1997.
DP-PLN telah mendapat persetujuan dari Menteri Keuangan Republik Indonesia dalam surat keputusan No. KEP-078/KM.12/2006 tanggal 29 Agustus 2006 atas peningkatan imbalan pasti pensiun yang disediakan Perusahaan dan entitas anak dalam program dana pensiun.
DP-PLN obtained an approval from the Minister of Finance of the Republic of Indonesia No. KEP-078/KM.12/2006 dated on August 29, 2006 in relation to the increase in pension benefits provided by the Company and its
subsidiaries’ pension plan. Pendanaan DP-PLN terutama berasal dari iuran
karyawan sebesar 6% dan pemberi kerja sebesar 11,2%.
DP-PLN is mainly funded by contributions from both the employees, which is 6% and the employer, which is 11.2%.
Imbalan Pasca-Kerja Lain
Perusahaan dan entitas anak juga memberikan imbalan pasca-kerja lain tanpa pendanaan berupa uang pesangon, penghargaan masa kerja dan ganti kerugian, tunjangan tambahan penghasilan dan penghargaan purna jabatan kepada karyawan yang memenuhi persyaratan sesuai dengan kebijakan Perusahaan dan entitas anak. Imbalan program ini ditentukan berdasarkan penghasilan dan masa kerja karyawan.
Other Post-employment Benefits
The Company and its subsidiaries also provide other unfunded defined post-employment benefit plans such as severance pay, service pay, compensation pay, additional allowance and functional retirement pay for their qualifying employees based on the Company and its
subsidiaries’ policies. These other post- employment benefits are computed based on the salaries and service years of the employees. Imbalan Pemeliharaan Kesehatan
Selain program pensiun yang dikelola oleh DP- PLN dan imbalan pasca kerja lain, Perusahaan dan entitas anak menyediakan imbalan program kesehatan tanpa pendanaan bagi pensiunan dan keluarganya yang memenuhi persyaratan.
Health Care Benefits
In addition to the pension plan managed by
DP-PLN and the other post-employment
benefits, the Company and its subsidiaries also provide unfunded health care benefit plans for their pensioners and their eligible dependents. Imbalan Kerja Jangka Panjang
Perusahaan dan entitas anak juga memberikan imbalan kerja jangka panjang tanpa pendanaan berupa uang cuti besar, tunjangan kecelakaan dinas, bantuan kematian dan pemakaman dan penghargaan winduan bagi karyawan yang memenuhi persyaratan.
Long-term Benefits
The Company and its subsidiaries also provide unfunded defined long-term benefit plans such as long service leave, work accident, death and funeral allowances, and eight years service award for their qualifying employees.
Perhitungan imbalan pasca-kerja dan imbalan
kerja jangka panjang ini dihitung oleh
PT Binaputera Jaga Hikmah, aktuaris independen. Asumsi utama yang digunakan oleh aktuaris adalah sebagai berikut :
The cost of providing post-employment and long-term benefits were calculated by an independent actuary, PT Binaputera Jaga Hikmah. The actuarial valuation was carried out using the following key assumptions :
Umur pensiun normal 56 tahun/years Normal retirement age
Hasil diharapkan dari aset program 11% Expected rate of return on plan assets Tingkat diskonto per tahun 6,69% tahun/year 2011 dan/and Discount rate per annum
8,6% tahun/year 2010
Tingkat kenaikan gaji per tahun Rate of salary increase per annum
Program pensiun 5% Pension plan
Imbalan pasca-kerja lain dan Other post-employment and imbalan kerja jangka panjang 8% long-term benefits Tingkat kenaikan biaya kesehatan 9% Rate of health cost increase
Beban imbalan kerja Perusahaan dan entitas anak dibebankan ke beban kepegawaian adalah sebagai berikut :
The Company and its subsidiaries’ employee
benefit expenses charged to personnel
expenses, are as follows :
Imbalan kerja
Program Pasca-kerja Pemeliharaan jangka
pensiun/ lain/ kesehatan/ panjang/
Pension Other post- Health Long-term Jumlah/
plan employment care benefits benefits Total
Biaya jasa kini 108.847 530.466 397.166 227.632 1.264.111 Current service cost
Biaya jasa lalu - 25.748 - - 25.748 Past service cost
Hasil aset program diharapkan (577.972) - - - (577.972) Expected return on plan assets
Beban bunga 405.870 955.304 1.432.109 80.608 2.873.891 Interest costs
Kerugian aktuaria 1.038 95.665 478.232 52.367 627.302 Actuarial losses
Dampak pembatasan aset 199.173 - - - 199.173 Asset limitation
Jumlah 136.956 1.607.183 2.307.507 360.607 4.412.253 Total
2011 Imbalan pasca-kerja/ Post-employment benefit
Imbalan kerja
Program Pasca-kerja Pemeliharaan jangka
pensiun/ lain/ kesehatan/ panjang/
Pension Other post- Health Long-term Jumlah/
plan employment care benefits benefits Total
Biaya jasa kini 91.718 443.357 242.942 213.186 991.203 Current service cost
Biaya jasa lalu - 10.988 - 1.333 12.321 Past service cost
Hasil aset program diharapkan (764.825) - - - (764.825) Expected return on plan assets
Beban bunga 450.680 1.030.588 1.251.529 85.635 2.818.432 Interest costs
Kerugian (keuntungan) aktuaria (3.890) 87.310 294.323 37.445 415.188 Actuarial losses (gains)
Dampak pembatasan aset 342.068 - - - 342.068 Asset limitation
Jumlah 115.751 1.572.243 1.788.794 337.599 3.814.387 Total
2010 Imbalan pasca-kerja/ Post-employment benefit
Hasil aktual pensiun program sebesar Rp 641.084 juta tahun 2011 dan Rp 785.648 juta tahun 2010.
The actual return on plan assets was Rp 641,084 million in 2011 and Rp 785,648 million in 2010.
Liabilitas imbalan kerja Perusahaan dan entitas anak adalah sebagai berikut:
The Company and its subsidiaries employee benefits obligation are as follows:
Program Pasca-kerja Pemeliharaan
pensiun/ lain/ kesehatan/ Jangka
Pension Other post- Health panjang/ Jumlah/
plan employment care benefits Long-term Total
Nilai tunai kewajiban 5.503.573 12.445.502 21.943.850 1.111.136 41.004.061 Present value of obligation
Unrecognized past
Biaya jasa lalu belum diakui - (146.595) - - (146.595) service cost
Keuntungan (kerugian) aktuaria Unrecognized actuarial
belum diakui (102.625) (3.118.399) (11.656.650) - (14.877.674) gains (losses)
Nilai wajar aset program (5.400.948) - - - (5.400.948) Fair value of plan assets
Liabilitas imbalan kerja - 9.180.508 10.287.200 1.111.136 20.578.844 Employee benefits obligation
2011
Program Pasca-kerja Pemeliharaan
pensiun/ lain/ kesehatan/ Jangka
Pension Other post- Health panjang/ Jumlah/
plan employment care benefits Long-term Total
Nilai tunai kewajiban 4.716.073 11.096.551 16.640.458 935.122 33.388.204 Present value of obligation
Unrecognized past
Biaya jasa lalu belum diakui - (172.735) - - (172.735) service cost
Keuntungan (kerugian) aktuaria Unrecognized actuarial
belum diakui 639.385 (2.438.346) (8.263.510) - (10.062.471) gains (losses)
Nilai wajar aset program (5.355.458) - - - (5.355.458) Fair value of plan assets
Liabilitas imbalan kerja - 8.485.470 8.376.948 935.122 17.797.540 Employee benefits obligation
2010
Aset program pensiun imbalan pasti terdiri dari deposito berjangka, efek ekuitas dan efek utang
diperdagangkan di bursa, surat berharga
Pemerintah, penempatan langsung, tanah dan bangunan.
The pension plan assets consisted of time deposits, marketable securities, Government bonds, investments in shares of stock, land and building.
Mutasi liabilitas imbalan kerja Perusahaan dan entitas anak adalah sebagai berikut :
Movements in the Company and its subsidiaries’
employee benefits obligation are as follows :
Program Pasca-kerja Pemeliharaan
pensiun/ lain/ kesehatan/ Jangka
Pension Other post- Health panjang/ Jumlah/
plan employment care benefits Long-term Total
Saldo awal - 8.485.470 8.376.948 935.122 17.797.540 Beginning balance
Beban tahun berjalan 136.956 1.607.183 2.307.507 360.607 4.412.253 Expense for the year
Pembayaran iuran (136.956) - - - (136.956) Payments of contribution
Pembayaran imbalan - (912.145) (397.255) (184.593) (1.493.993) Payments of benefits
Saldo akhir - 9.180.508 10.287.200 1.111.136 20.578.844 Ending balance
Bagian jatuh tempo dalam
satu tahun - (996.787) (425.364) (189.349) (1.611.500) Current maturities
Bagian jangka panjang - 8.183.721 9.861.836 921.787 18.967.344 Long-term portion
Program Pasca-kerja Pemeliharaan
pensiun/ lain/ kesehatan/ Jangka
Pension Other post- Health panjang/ Jumlah/
plan employment care benefits Long-term Total
Saldo awal - 7.694.786 6.959.754 814.868 15.469.408 Beginning balance
Beban tahun berjalan 115.751 1.572.243 1.788.794 337.599 3.814.387 Expense for the year
Pembayaran iuran (115.751) - - - (115.751) Payments of contribution
Pembayaran imbalan - (781.559) (371.600) (217.345) (1.370.504) Payments of benefits
Saldo akhir - 8.485.470 8.376.948 935.122 17.797.540 Ending balance
Bagian jatuh tempo dalam
satu tahun - (824.894) (380.891) (232.870) (1.438.655) Current maturities
Bagian jangka panjang - 7.660.576 7.996.057 702.252 16.358.885 Long-term portion
2010
52. SIFAT DAN TRANSAKSI DENGAN PIHAK