TOOLS · SHSDESK

Employee Benefits Calculation

A system for calculating PSAK 219 employee benefit liabilities and PP 35/2021 severance using the Projected Unit Credit method.

SHSDeskEmployee Benefits PSAK 219

AssumptionsEmployee DataValuation ResultsJournal

Valuation date

31 December 2025

Discount rate

6.75%

Salary increase

5.00%

Normal retirement age

56 years

Employee	Age	Service	Base salary	Present value of obligation
Employee A	42	14 yrs	12,500,000	186,420,000
Employee B	35	8 yrs	9,750,000	74,315,000
Employee C	29	4 yrs	7,200,000	21,860,000
Employee D	51	22 yrs	15,000,000	412,905,000

Employee benefit liability695,500,000

Current service cost58,240,000

Interest cost41,730,000

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