**A Bali PT PMA can sponsor foreign employees, but only through an approved RPTKA — the Foreign Worker Utilization Plan filed with the Ministry of Manpower — a DKPTKA payment of USD 100 per position per month, and a work-and-stay KITAS. There is no fixed national headcount cap; each role must be justified, and several positions stay legally closed to foreigners.**
How does a Bali PT PMA actually sponsor a foreign hire?
Sponsoring an expat is a sequence, not one permit. A PT PMA — Perseroan Terbatas Penanaman Modal Asing, Indonesia’s standard foreign-owned vehicle, overseen by BKPM under the Ministry of Investment — first has to exist, be capitalized against the IDR 10 billion investment plan, and hold a live NIB before it can legally employ anyone from abroad. If the company is not yet formed, that comes first; our guide to Bali PT PMA setup walks through the IDR 10 billion plan and the paid-up capital that make a sponsorship application credible to reviewers.
Once the entity is running, the hiring chain moves through the Ministry of Manpower (Kemnaker) and the Directorate General of Immigration:
- Secure an approved RPTKA for each foreign position, listing the job title, duration, and number of workers.
- Pay the DKPTKA compensation fund — USD 100 per position, per month — in advance for the approved period.
- Obtain the VITAS (limited-stay visa) from immigration, based on the RPTKA notification.
- Convert the VITAS to a KITAS — Kartu Izin Tinggal Terbatas — after the worker arrives in Indonesia.
- Register a personal NPWP for the worker and file the ongoing manpower and tax reports.
As of 2026 this is administered largely online through Kemnaker’s TKA Online platform, though Bali applications still draw manual scrutiny. All figures here are current as of 2026 and subject to change.
What is the RPTKA, and why does it decide everything?
The RPTKA is the gatekeeper. Before a single KITAS is issued, the Ministry of Manpower must approve the plan that says which roles a foreign national may fill, for how long, and how many. Under Permenaker No. 8 of 2021, the RPTKA also fixes the DKPTKA obligation and the skill-transfer conditions attached to each post.
There is more than one track, and the track changes the cost and the paperwork:
| RPTKA type | Typical use | DKPTKA |
|---|---|---|
| RPTKA for work over 6 months | Standard expat manager or specialist hire | USD 100/month/position |
| RPTKA for temporary work | Short assignments, audits, installation | Usually applies, shorter term |
| RPTKA non-DKPTKA | Shareholding directors and commissioners | Exempt in qualifying cases |
| RPTKA for Special Economic Zones | Roles inside a designated KEK | Concessions may apply |
A foreign director listed in the company’s deed can generally hold a work-and-stay KITAS, and where that director also holds shares, the non-DKPTKA route can apply — a distinction worth confirming with licensed counsel before you file.
How many foreign employees can one PT PMA realistically sponsor?
There is no single statutory number that says “a PT PMA may employ X foreigners.” Instead, each position must be justified in the RPTKA on skill grounds, and the Ministry weighs the role against the company’s size, capital, and licensed activities. A newly formed PT PMA with two or three approved specialist roles is ordinary; a request for a dozen expats at a thinly capitalized entity invites questions.
Two hard limits sit on top of that judgment call. First, certain jobs are closed to foreigners outright — under Ministry of Manpower decree No. 349 of 2019, human-resources roles are reserved for Indonesians, including:
- HR Manager and HR Director
- Personnel and HR Development officers
- Industrial Relations and labor-dispute roles
- Recruitment and job-placement staff
Second, most foreign hires must be paired with an Indonesian understudy (tenaga kerja pendamping) for skill transfer, except directors and commissioners. Your KBLI codes matter here too: since OSS-RBA has been blocking several low and medium-low risk KBLI classifications for PT PMAs registered at Bali addresses, the activities you are licensed for directly shape which expat roles you can defend.
What does each foreign hire actually cost in 2026?
DKPTKA is the headline recurring cost, and it is paid up front. The table below is indicative only — notary, agent, and immigration fees vary by provider and are current as of 2026.
| Item | Indicative cost (2026) | Notes |
|---|---|---|
| DKPTKA | USD 100 / month / position | USD 1,200 for a 12-month RPTKA, paid in advance |
| VITAS + KITAS issuance | ~USD 300–700 | Immigration fees, varies by duration |
| RPTKA processing | Agent-dependent | Often bundled with KITAS handling |
| Personal NPWP | Nominal | Required for the resident foreign worker |
Beyond fees, the foreign director who resides in Indonesia is pulled into personal NPWP obligations, per Indonesia-Investments, and Indonesia’s participation in automatic exchange of information (CRS) with Australia, Singapore, the US and EU means expat pay is visible across borders.
Does the old expat-to-local ratio still apply?
For years, guidance pointed to a rough 1:10 expat-to-local ratio. The Job Creation Law reforms (UU No. 6 of 2023, following the 2020 Omnibus Law) removed the rigid national ratio for most sectors, but two things replaced it: the case-by-case RPTKA justification above, and the understudy requirement that keeps a local counterpart attached to each foreign specialist. Individual sector regulators can still impose their own ratios, so “no national ratio” does not mean “no ratio.”
Where do the rules tighten next? A 2027 outlook, not a prediction
This is an outlook built from dated 2026 signals, not a forecast — treat it as a planning aid, verified with counsel before you act.
- Bali enforcement is rising. Through 2026, provincial authorities and immigration in Bali stepped up checks on foreigners working outside their permits. Expect that posture to carry into 2027, with more spot verification that a KITAS actually matches the role performed.
- KBLI screening at Bali addresses. The OSS-RBA blocking of low-risk KBLI codes for Bali-registered PT PMAs, visible in 2026, narrows the activities — and therefore the expat roles — you can register. Code selection is strategy, not paperwork.
- DKPTKA is a policy lever. The USD 100 fund has been stable, but it is the government’s simplest dial to turn; a rate review is a realistic 2027 possibility.
- Digitalization cuts both ways. A fully online RPTKA and KITAS pipeline speeds filing but also makes role-versus-permit mismatches easier for regulators to flag automatically.
- Golden Visa reshapes the top end. The investor Golden Visa, expanded since 2024, gives well-capitalized founders a separate long-stay path that sidesteps the annual KITAS cycle.
What should founders do before hiring foreign staff in 2027?
Map the roles to KBLI and RPTKA first, budget DKPTKA and KITAS costs per head, confirm no target role sits on the prohibited list, and line up Indonesian understudies early. Above all, treat this as information, not legal or tax advice: the rules and figures cited here are current as of 2026 and change often, so route the final plan through licensed Indonesian counsel and a registered tax consultant before you commit.