Sebelum 1 Januari 2020 Before 1 January 2020 Penentuan apakah suatu perjanjian merupakan,
16. LIABILITAS IMBALAN KERJA EMPLOYEE BENEFITS OBLIGATION Grup menyediakan imbalan pasca-kerja berupa
program iuran pasti dan manfaat pasti dan imbalan kerja jangka panjang lain untuk karyawan yang memenuhi persyaratan program.
The Group provides post-employment defined contribution plans, defined post-employment plans and other long-term benefits covering its qualifying employees for each program.
a. Imbalan pasca-kerja a. Post-employment benefits
Program iuran pasti Defined contribution plan
Grup menyelenggarakan program pensiun iuran pasti untuk seluruh karyawan tetapnya yang memenuhi persyaratan. Program pensiun tersebut dikelola oleh Dana Pensiun Garuda Indonesia (“DPGA”), yang akta pendiriannya telah disahkan oleh Menteri Keuangan Republik Indonesia dengan Surat Keputusan No.
KEP-403/KM.17/1999 tanggal 15 November 1999. Iuran dana pensiun berjumlah sama dengan 7,5% (31 Desember 2020: 7,5%) dari gaji dasar karyawan dimana sebesar 2% (31 Desember 2020: 2%) ditanggung karyawan dan sisanya ditanggung Grup.
The Group established a defined contribution pension plan for all of its qualifying their permanent employees, The pension plan is managed by Dana Pensiun Garuda Indonesia (“DPGA”), whose Deed of Establishment was approved by the Minister of Finance of the Republic of Indonesia in his Decision Letter No.
KEP-403/ KM.17/1999 dated 15 November 1999. The pension contributions are equivalent to 7.5% (31 December 2020: 7.5%) of employees’ base salaries wherein 2% (31 December: 2%) is assumed by the employees and the difference is assumed by the Group.
(Expressed in US Dollars, unless otherwise stated) 16. LIABILITAS IMBALAN KERJA (lanjutan) 16. EMPLOYEE BENEFITS OBLIGATION (continued)
a. Imbalan pasca-kerja (lanjutan) a. Post-employment benefits (continued) Program iuran pasti (lanjutan) Defined contribution plan (continued) Sesuai dengan amandemen Perjanjian Kerja
Bersama (“PKB”) dan Peraturan Grup (“PP”) pada tahun 2016. Grup menyelenggarakan tambahan program pensiun iuran pasti. Oleh karena itu. Grup mengikutsertakan karyawannya dalam program pensiun iuran pasti yang dikelola Dana Pensiun Lembaga Keuangan (“DPLK”) BNI. Grup membayar kontribusi iuran sebesar 6% (31 Desember 2020: 6%) dari gaji dasar karyawan dan ditambah iuran khusus untuk karyawan yang akan pensiun.
In accordance with the amendments to the Cooperation Employee Agreement (“PKB”) and the Group Regulation (“PP”) in 2016, the Group provides an additional defined contribution pension plan. Accordingly, the Group enrolled its employees in the defined contribution pension program which is managed by Dana Pensiun Lembaga Keuangan (“DPLK”) BNI. The Group pays a contribution fee of 6% (31 December 2020: 6%) of employees’ basic salaries and additional specific contributions for retiring employees.
Grup menyediakan imbalan pasca-kerja berupa program iuran pasti dan manfaat pasti dan imbalan kerja jangka panjang lain untuk karyawan yang memenuhi persyaratan program.
The Group provides post-employment defined contribution plans, defined post-employment plans and other long-term benefits covering its qualifying employees for each program.
Pada 2019, Grup telah memperbaharui PKB yang berlaku hingga 2021.
In 2019, the Group renewed its PKB which is applicable until 2021.
Beban iuran pasti yang diakui dalam beban operasi sebesar AS$1.479,692 (31 Desember 2020: AS$5.563.908).
Contribution expenses recognised under operating expenses amounted to US$1,479,692 (31 December 2020: US$$5,563,908).
Program imbalan pasti Defined benefit plan
Grup memberikan imbalan kepada karyawan yang memenuhi persyaratan sesuai dengan kebijakan Grup yang didasarkan pada Undang-undang Ketenagakerjaan No. 13 Tahun 2003.
Grup memperhitungkan akumulasi iuran yang dibayar kepada DPGA sebagai pengurang liabilitas program imbalan pasti sesuai dengan peraturan Grup yang berdasarkan Undang-Undang Ketenagakerjaan No. 13 tahun 2003.
The Group provides benefits to its qualifying employees in accordance with the Group’s policies which are based on Labour Law No. 13 Year 2003. The Group has to treat the accumulation of contributions that have been paid to DPGA as deduction to the defined benefit plan obligations in accordance with the Group’s policies which are based on Labor Laws No. 13 Year 2003.
16. LIABILITAS IMBALAN KERJA (lanjutan) 16. EMPLOYEE BENEFITS OBLIGATION (continued) b. Imbalan kerja jangka panjang lain b. Other long-term benefits
Grup memberikan imbalan kerja jangka panjang lain berupa penghargaan kepada karyawan yang telah bekerja selama 20 tahun (penghargaan masa bakti) sesuai dengan kebijakan Grup. Tidak terdapat pendanaan yang disisihkan Grup terkait dengan imbalan kerja ini.
The Group provides other long-term benefits such as awards to employees who have already rendered 20 years of service (long service award) in accordance with the Group’s policies.
No funding has been made by the Group in connection with this employment benefit.
Pada tanggal 30 September 2021 dan 31 Desember 2020, perhitungan imbalan kerja program imbalan pasti dan imbalan kerja jangka panjang lain dihitung oleh PT Padma Radya Aktuaria. aktuaris independent, dengan menggunakan asumsi utama sebagai berikut:
As of 30 September 2021 and 31 December 2020, the cost of providing the defined benefit plan and other long-term benefits has been calculated by PT Padma Radya Aktuaria, an independent actuary, using the following key assumptions:
Rata-rata durasi kewajiban imbalan pasti adalah 13,43 tahun (31 Desember 2020: 13,43 tahun).
The weighted average duration of the defined benefit obligation is 13.43 years (31 December 2020: 13,43 years).
Jumlah kewajiban imbalan pascakerja yang diakui pada laporan posisi keuangan konsolidasian ditentukan sebagai berikut:
The amounts of the post-employment benefit obligation recognised in the consolidated statements of financial position are determined as follow:
2021 2020
(Sembilan bulan/ (Dua belas bulan/
Nine months) Twelve months)
Tingkat diskonto 6.75% - 7.75% 6.75% - 7.75% Discount rate
Tingkat kenaikan gaji 7% 7% Future salary increment rate
Tingkat kematian 100% TMI4 100% TMI4 Mortality rate
Tingkat cacat 10% 10% Disab ility rate
Tingkat pengunduran diri 5% usia 25 tahun menurun 5% usia 25 tahun menurun Resignation rate secara garis lurus sampai secara garis lurus sampai
1% usia 46 tahun dan 1% usia 46 tahun dan seterusnya konstan 1%/ seterusnya konstan 1%/
5% at age 25 and decreasing 5% at age 25 and decreasing linearly to 1% at age 46 linearly to 1% at age 46
and 1% thereafter and 1% thereafter
Tingkat pensiun normal 56 tahun/years 56 tahun/years Normal retirement rate
Imbalan kerja Program jangka panjang imbalan pasti/ lainnya/
Define b enefit Other long-term Jumlah/
plan b enefits Total
Nilai kini liabilitas imbalan Present value ob ligation - at
kerja 30,615,350 3,431,489 34,046,839 b eginning of year
Dikurangi: Less:
Liabilitas imbalan kerja Present value ob ligation
- jangka pendek (6,071,897) - (6,071,897) current -
Nilai kini liabilitas imbalan Present value ob ligation
kerja - jangka panjang 24,543,453 3,431,489 27,974,942 non-current -
30 September/September 30, 2021
(Expressed in US Dollars, unless otherwise stated) 16. LIABILITAS IMBALAN KERJA (lanjutan) 16. EMPLOYEE BENEFITS OBLIGATION (continued)
Mutasi kewajiban imbalan kerja adalah sebagai berikut:
The movements in the employee benefit obligations are as follow:
Imbalan kerja Program jangka panjang imbalan pasti/ lainnya/
Define b enefit Other long-term Jumlah/
plan b enefits Total
Nilai kini liabilitas imbalan Present value ob ligation - at
kerja 34,367,469 2,911,195 37,278,664 b eginning of year
Dikurangi: Less:
Liabilitas imbalan kerja Present value ob ligation
- jangka pendek (6,071,897) - (6,071,897) current -
Nilai kini liabilitas imbalan Present value ob ligation
kerja - jangka panjang 28,295,572 2,911,195 31,206,767 non-current - 31 Desember/December 31, 2020
Imbalan kerja Program jangka panjang imbalan pasti/ lainnya/
Define b enefit Other long-term Jumlah/
plan b enefits Total
Nilai kini liabilitas imbalan kerja - Present value ob ligation
-awal tahun 34,367,469 2,911,195 37,278,664 at b eginning of the year
Biaya jasa kini 1,606,495 305,726 1,912,221 Current service cost
Beban bunga 1,707,409 150,018 1,857,427 Interest expense
Pengukuran kembali - 103,188 103,188 Remeasurement
Dibebankan ke dalam laba rugi Charged to profit or loss
(Catatan 23) 3,313,904 558,932 3,872,836 (Note 23)
Pengukuran kembali Remeasurement on liab ilities
liabilitas akibat: Remeasurement from
- Penyesuaian pengalaman (1,917,675) - (1,917,675) Experience adjustment
-- Perubahan Change in
asumsi demografis (278,192) - (278,192) demographic assumptions
- Perubahan Change in
asumsi keuangan (199,371) - (199,371) financial assumptions
Dikreditkan ke dalam penghasilan Credited to other comprehensive
komprehensif lain (2,395,238) - (2,395,238) income
Imbalan yang dibayarkan (4,171,414) - (4,171,414) Benefit payments
Perubahan kurs (499,370) (38,639) (538,009) Foreign exchange differences
Mutasi lain (4,670,784) (38,639) (4,709,423) Other movements
Nilai kini liabilitas imbalan kerja - Present value ob ligation
-akhir tahun 30,615,351 3,431,488 34,046,839 at the end of the year
30 September/September 30, 2021