Berdasarkan surat dari DP Kalbe tanggal 14 April 2023, perihal “Pembebasan Iuran Dana Pensiun” yang menginformasikan mengenai status pendanaan DP Kalbe, sesuai Laporan Aktuaris periode 31 Desember 2022 dari Kantor Konsultan Aktuaria I Gde Eka Sarmaja, FSAI dan Rekan bahwa Ratio Kecukupan Dana (RKD) DP Kalbe adalah Surplus sebesar 141,33%. Berdasarkan POJK 8/2018 Pasal 12 tentang Pendanaan Dana Pensiun,
“karena posisi pendanaan lebih dari 120%, maka kelebihan surplus wajib diperhitungkan sebagai iuran normal pemberi kerja", oleh karena itu Grup mendapat pembebasan iuran normal dari tahun 2023 sampai 2025.
Based on the letter from DP Kalbe dated April 14, 2023 regarding “Pembebasan Iuran Dana Pensiun” which informing the funding status of DP Kalbe, in accordance of the actuary report for period December 31, 2022 from Kantor Konsultan Aktuaria I Gde Eka Sarmaja, FSAI dan Rekan that the Ratio Kecukupan Dana (RKD) DP Kalbe is Surplus at 141.33%. Based on POJK 8/2018 Article 12 regarding Pendanaan Dana Pensiun,
“due to funding position exceeding 120%, hence the excess surplus must be computed as normal contribution from the employers”, accordingly the Group was granted the relief from normal contribution from 2023 up to 2025.
Atas saldo uang muka iuran kepada DP Kalbe akan diperhitungkan kembali sebagai kewajiban iuran berdasarkan hasil Laporan Aktuaris di periode selanjutnya. Saldo uang muka iuran kepada DP Kalbe sebesar Rp26.358.161.426 dicatat sebagai bagian dari akun “Aset Tidak Lancar Lainnya” (Catatan 17) dan sebagai bagian dari akun “Biaya Dibayar di Muka” (Catatan 10) masing-masing pada laporan posisi keuangan konsolidasian pada tanggal 31 Desember 2023 dan 2022. Pada tahun 2023, pendanaan program pensiun Grup berasal dari kontribusi pemberi kerja berkisar antara 5,46% sampai dengan 6,48% dari penghasilan dasar pensiun atas karyawan yang terdaftar dalam program ini.
The outstanding contribution advance to DP Kalbe will be recalculated as the contribution obligations based on the Actuary Report in the following periods. The balance of contribution advances to DP Kalbe amounting to Rp26,358,161,426 recorded as part of “Other Non-Current Assets” account (Note 17) and as part of “Prepaid Expenses”
account (Note 10) in the consolidated statement of financial position as of December 31, 2023 and 2022, respectively. In 2023, the Group’s contribution/ funding to the said pension programs were determined at rates ranging from 5.46% to 6.48% of basic pensionable earnings of the covered employees.
Selain program dana pensiun manfaat pasti, Grup juga memberikan imbalan pasca kerja lainnya untuk karyawan sesuai dengan Undang-undang Cipta Kerja (UUCK).
In addition to the defined benefit retirement plans, the Group also provides other post-employment benefits for employees under the Undang-undang Cipta Kerja (UUCK).
Manajemen berkeyakinan bahwa saldo liabilitas imbalan kerja tersebut cukup untuk memenuhi imbalan minimum sesuai dengan UUCK.
The management believes the balance of employee benefits liability is sufficient to cover the minimum benefits required under the UUCK.
Perusahaan dan entitas anak tertentu melakukan pendanaan liabilitas imbalan kerja jangka panjang atas karyawan tertentu yang memenuhi syarat melalui Dana Kompensasi Pascakerja (sebelumnya Program Pensiun untuk Kompensasi Pesangon - PPUKP) yang diselenggarakan oleh DPLK Manulife Indonesia, DPLK AIA Financial dan DPLK Generali Indonesia.
The Company and certain subsidiaries funded their long-term employee benefits liability for certain qualified employees through “Dana Kompensasi Pascakerja” (formerly Program Pensiun untuk Kompensasi Pesangon - PPUKP) managed by DPLK Manulife Indonesia, DPLK AIA Financial and DPLK Generali Indonesia.
KERJA JANGKA PANJANG (lanjutan) BENEFITS LIABILITY (continued) Komponen dari beban imbalan kerja Grup yang
dibebankan pada beban gaji, upah dan kesejahteraan karyawan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian serta jumlah yang terkait dana pensiun manfaat pasti dan estimasi liabilitas imbalan kerja jangka panjang yang diakui pada laporan posisi keuangan konsolidasian berdasarkan perhitungan aktuaris independen yang dilakukan oleh Kantor Konsultan Aktuaria Santhi Devi dan Ardianto Handoyo adalah sebagai berikut:
The components of employee benefits expense of the Group which are charged to the salaries, wages and employee benefits expenses in the consolidated statement of profit or loss and other comprehensive income and total amount of defined benefit retirements and estimated long-term employee benefits liability recognized in the consolidated statement of financial position based on an independent actuary’s calculation performed by Kantor Konsultan Aktuaria Santhi Devi dan Ardianto Handoyo are as follows:
Beban imbalan kerja, neto Employee benefits expense, net
Tahun yang Berakhir pada Tanggal 31 Desember 2023/
Year Ended December 31, 2023
Program Pemenuhan sesuai
Dana Pensiun/ UUCK/
Pension Fulfillment under Total/
Plan UUCK Total
Beban jasa kini 66.447.614.103 43.307.057.770 109.754.671.873 Current service costs
Beban jasa lalu - 336.604.798 336.604.798 Past service costs
Beban bunga - 25.410.401.582 25.410.401.582 Interest costs
Kurtailmen - (992.960.325) (992.960.325) Curtailment
Manfaat terminasi - 4.099.778.893 4.099.778.893 Termination benefits
Pendapatan bunga Interest income
atas aset program (31.635.678.395) - (31.635.678.395) on plan assets
Neto 34.811.935.708 72.160.882.718 106.972.818.426 Net
Tahun yang Berakhir pada Tanggal 31 Desember 2022/
Year Ended December 31, 2022
Program Pemenuhan sesuai
Dana Pensiun/ UUCK/
Pension Fulfillment under Total/
Plan UUCK Total
Beban jasa kini 63.391.839.346 40.441.367.688 103.833.207.034 Current service costs
Beban jasa lalu - (31.987.947) (31.987.947) Past service costs
Beban bunga - 24.459.977.236 24.459.977.236 Interest costs
Kurtailmen - (5.804.045.000) (5.804.045.000) Curtailment
Penyesuaian atas perubahan Adjustment due to change in
metode atribusi manfaat - (24.255.191.840) (24.255.191.840) benefits attribution method
Pendapatan bunga Interest income
atas aset program (34.702.837.166) - (34.702.837.166) on plan assets
Neto 28.689.002.180 34.810.120.137 63.499.122.317 Net
37. DANA PENSIUN DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG (lanjutan)
37. PENSION FUND AND LONG-TERM EMPLOYEE BENEFITS LIABILITY (continued)
Liabilitas imbalan kerja jangka panjang Long-term employee benefits liability 31 Desember 2023/
December 31, 2023
Program Pemenuhan sesuai Dana Pensiun/ UUCK/
Pension Fulfillment under
Plan UUCK
Nilai kini liabilitas imbalan Present value of long-term
kerja jangka panjang 955.215.275.586 382.011.997.322 employee benefits liability Nilai wajar aset program neto (1.440.753.663.651) (45.068.374.969) Net fair value of plan assets
Estimasi liabilitas imbalan Estimated long-term
kerja jangka panjang employee benefits liability
(aset program pensiun) (485.538.388.065) 336.943.622.353 (pension plan assets)
31 Desember 2022/
December 31, 2022
Program Pemenuhan sesuai Dana Pensiun/ UUCK/
Pension Fulfillment under
Plan UUCK
Nilai kini liabilitas imbalan Present value of long-term
kerja jangka panjang 982.634.368.597 392.323.073.602 employee benefits liability Nilai wajar aset program neto (1.440.946.835.926) (24.275.534.790) Net fair value of plan assets
Estimasi liabilitas imbalan Estimated long-term
kerja jangka panjang employee benefits liability
(aset program pensiun) (458.312.467.329) 368.047.538.812 (pension plan assets)
Mutasi nilai kini dari liabilitas imbalan kerja jangka panjang adalah sebagai berikut:
The movements in the present value of long-term employee benefits liability are as follows:
31 Desember 2023/
December 31, 2023
Program Pemenuhan sesuai Dana Pensiun/ UUCK/
Pension Fulfillment under
Plan UUCK
Saldo awal tahun 982.634.368.597 392.323.073.602 Balance at beginning of year
Beban jasa kini 66.447.614.103 43.202.107.041 Current service costs
Beban bunga 66.467.040.756 26.487.040.234 Interest costs
Manfaat terminasi - 4.099.778.893 Termination benefits
Beban jasa lalu - 336.604.798 Past service costs
Kurtailmen - (992.960.325) Curtailment
Imbalan yang dibayarkan melalui Benefits paid by the
aset program pensiun (103.697.472.802) (11.661.601.211) pension plan assets Kerugian pengukuran kembali (56.636.275.068 ) (24.114.464.915) Remeasurement loss
Imbalan yang dibayarkan Grup - (47.667.580.795) Benefits paid by the Group Saldo akhir tahun 955.215.275.586 382.011.997.322 Balance at end of year
KERJA JANGKA PANJANG (lanjutan) BENEFITS LIABILITY (continued) Mutasi nilai kini dari liabilitas imbalan kerja jangka
panjang adalah sebagai berikut: (lanjutan)
The movements in the present value of long-term employee benefits liability are as follows:
(continued) 31 Desember 2022/
December 31, 2022
Program Pemenuhan sesuai Dana Pensiun/ UUCK/
Pension Fulfillment under
Plan UUCK
Saldo awal tahun 954.595.195.263 332.859.165.507 Balance at beginning of year
Beban jasa kini 63.391.839.346 40.441.367.688 Current service costs
Beban bunga 54.792.052.945 24.816.288.854 Interest costs
Imbalan yang dibayarkan melalui Benefits paid by the
aset program pensiun (61.188.095.208) (7.512.626.207) pension plan assets
Beban jasa lalu - (31.987.947) Past service costs
Kurtailmen - (5.804.045.000) Curtailment
Kerugian pengukuran kembali (28.956.623.749 ) (13.553.622.337) Remeasurement loss Imbalan yang dibayarkan Grup - (26.649.956.428) Benefits paid by the Group
Akuisisi entitas anak - 73.951.155.000 Acquisition of a subsidiary
Transfer karyawan - (2.556.000.000) Employee transfers
Penyesuaian atas perubahan Adjustment due to change in benefits
metode atribusi manfaat attribution method recognized
diakui pada laba rugi - (24.255.191.840) in profit or loss
Penyesuaian atas perubahan atas Adjustment due to change in benefits
metode atribusi manfaat diakui pada attribution method recognized
penghasilan komprehensif lain - 618.526.312 in other comprehensive income Saldo akhir tahun 982.634.368.597 392.323.073.602 Balance at end of year
Mutasi nilai wajar dari aset program pensiun adalah sebagai berikut:
The movements in the fair value of pension plan assets are as follows:
Program Dana Pensiun/
Pension Plan
2023 2022
Saldo awal tahun 1.440.946.835.926 1.412.668.592.575 Balance at beginning of year
Pendapatan bunga 98.102.719.149 89.494.890.111 Interest income
Imbalan yang dibayarkan (103.697.472.802 ) (61.188.095.208) Benefits paid Laba (rugi) pengukuran kembali 5.401.581.378 (7.195.070.181) Remeasurement gain (loss) Kontribusi yang dibayarkan Grup - 7.166.518.629 Contributions paid by the Group Saldo akhir tahun 1.440.753.663.651 1.440.946.835.926 Balance at end of year
Dana Pensiun Lembaga Keuangan/
Financial Institution Pension Fund
2023 2022
Saldo awal tahun 24.275.534.789 19.339.664.530 Balance at beginning of year
Pendapatan bunga 1.124.084.007 356.311.619 Interest income
Kontribusi yang dibayarkan Grup 30.959.756.608 12.130.744.700 Contributions paid by the Group Imbalan yang dibayarkan (11.661.601.211 ) (7.512.626.207) Benefits paid
Rugi pengukuran kembali 370.600.776 (38.559.852) Remeasurement loss
Saldo akhir tahun 45.068.374.969 24.275.534.790 Balance at end of year
37. DANA PENSIUN DAN LIABILITAS IMBALAN KERJA JANGKA PANJANG (lanjutan)
37. PENSION FUND AND LONG-TERM EMPLOYEE BENEFITS LIABILITY (continued)
Mutasi liabilitas imbalan kerja jangka panjang (aset dana pensiun) Grup adalah sebagai berikut:
Movements in the long-term employeee benefits liability (pension plan assets) of the Group are as follows:
31 Desember 2023/
December 31, 2023
Program Pemenuhan sesuai Dana Pensiun/ UUCK/
Pension Fulfillment under
Plan UUCK
Saldo awal tahun (458.312.467.329) 368.047.538.812 Balance at beginning of year Biaya diakui di laba rugi 34.811.935.708 67.956.152.963 Expense recognized in profit or loss
Biaya diakui di penghasilan Expense recognized in other
komprehensif lain (62.037.856.444) (42.883.085.700) comprehensive income
Akuisisi entitas anak - Acquisition of a subsidiary
Imbalan yang dibayarkan - (47.492.142.416) Benefits paid
Kontribusi yang dibayarkan Grup - (12.784.620.199 ) Contributions paid by the Group
Manfaat terminasi - 4.099.778.893 Termination benefits
Saldo akhir tahun (485.538.388.065) 336.943.622.353 Balance at end of year
31 Desember 2022/
December 31, 2022
Program Pemenuhan sesuai Dana Pensiun/ UUCK/
Pension Fulfillment under
Plan UUCK
Saldo awal tahun (458.073.397.312) 313.519.500.977 Balance at beginning of year Biaya diakui di laba rugi 28.689.002.180 59.065.311.977 Expense recognized in profit or loss
Biaya diakui di penghasilan Expense recognized in other
komprehensif lain (21.761.553.568) (13.515.062.485) comprehensive income
Akuisisi entitas anak - 73.951.155.000 Acquisition of a subsidiary
Imbalan yang dibayarkan - (26.649.956.429) Benefits paid
Kontribusi yang dibayarkan Grup (7.166.518.629 ) (12.130.744.700 ) Contributions paid by the Group
Transfer karyawan - (2.556.000.000) Employee transfers
Penyesuaian atas perubahan Adjustment due to change in benefits
metode atribusi manfaat attribution method recognized
diakui pada laba rugi - (24.255.191.840 ) in profit or loss
Penyesuaian atas perubahan atas Adjustment due to change in benefits
metode atribusi manfaat diakui pada attribution method recognized
penghasilan komprehensif lain - 618.526.312 in other comprehensive income Saldo akhir tahun (458.312.467.329) 368.047.538.812 Balance at end of year
KERJA JANGKA PANJANG (lanjutan) BENEFITS LIABILITY (continued) Mutasi kerugian aktuarial pada penghasilan
komprehensif lain adalah sebagai berikut:
The movement of actuarial losses recognized as other comprehensive income is as follows:
31 Desember 2023/
December 31, 2023
Program Pemenuhan sesuai Dana Pensiun/ UUCK/
Pension Fulfillment under
Plan UUCK
Saldo awal tahun (72.766.469.732) (89.836.853.414 ) Balance at beginning of year
Keuntungan (kerugian) aktuarial Actuarial gain (loss)
tahun berjalan: during the year:
Penyesuaian berdasarkan pengalaman (24.591.172.059) 13.896.487.033 Experience adjustments Perubahan asumsi aktuarial 81.227.447.127 28.393.114.291 Changes in actuarial assumptions
Imbal hasil aset program 5.401.581.378 593.484.376 Return on plan assets
Saldo akhir tahun (10.728.613.286) (46.953.767.714) Balance at end of year
31 Desember 2022/
December 31, 2022
Program Pemenuhan sesuai Dana Pensiun/ UUCK/
Pension Fulfillment under
Plan UUCK
Saldo awal tahun (94.528.023.300) (89.020.307.335 ) Balance at beginning of year
Akuisisi - (11.146.074.564) Acquisition
Keuntungan (kerugian) aktuarial Actuarial gain (loss)
tahun berjalan: during the year:
Penyesuaian berdasarkan pengalaman (11.478.071.243) (938.633.217 ) Experience adjustments Perubahan asumsi aktuarial 40.434.694.992 11.306.721.554 Changes in actuarial assumptions Imbal hasil aset program (7.195.070.181) (38.559.852) Return on plan assets Saldo akhir tahun (72.766.469.732) (89.836.853.414) Balance at end of year
Asumsi utama yang digunakan oleh aktuaris adalah sebagai berikut:
The principal assumptions used for the said actuarial calculations are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
Year Ended December 31
2023 2022
Tingkat diskonto 6,50%-6,72% 7,00% Discount rate
Tingkat kenaikan gaji per tahun 3,00% 5,00% Annual rate of increase in compensation
Tabel mortalita TMI2019 TMI2019 Mortality table
Tingkat cacat tetap TMI2019 TMI2019 Permanent disability rate
Tingkat pengunduran diri 0,5% - 15% 0,5% - 15% Resignation rate
Usia pensiun 55-57 tahun/years 55 tahun/years Retirement age
Durasi rata-rata dari liabilitas imbalan kerja jangka panjang masing-masing pada tanggal 31 Desember 2023 dan 2022 adalah 10,47 tahun dan 6,76 tahun.
The average duration of the long-term employee benefits liability as of December 31, 2023 and 2022 are 10.47 years and 6.76 years, respectively.
38. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO