Legal Certainty of Wage Determination as the Basis for Calculating BPJS Employment Contributions and Its Implications for Employer Accountability in North Sumatra

Workers’ social security protection depends on employers’ compliance with wage reporting and contribution payment obligations. This study examines legal certainty in determining wages as the basis for calculating BPJS Ketenagakerjaan contributions and analyzes its implications for employer liability in North Sumatra. It employs a normative-empirical legal research method with a descriptive-analytical approach, combining statutory analysis with empirical information obtained from interviews. The analysis focuses on Law No. 24 of 2011 concerning Social Security Administering Bodies, Government Regulation No. 44 of 2015, and Government Regulation No. 86 of 2013. The findings indicate differences in employers’ understanding of wage components, particularly the classification and reporting of allowances, as well as variations in payroll administration and workers’ access to contribution information. These conditions highlight the importance of clear regulatory guidance, accurate wage records, and effective verification procedures. The study also establishes that discrepancies between actual and reported wages do not automatically constitute criminal offenses. Criminal liability must be assessed based on the applicable statutory provisions, the elements of the alleged offense, and sufficient supporting evidence. Administrative noncompliance must therefore be distinguished from conduct that fulfills the requirements for criminal liability. The study recommends strengthening employer guidance, interagency coordination, wage-reporting verification, and workers’ access to complaint mechanisms. These measures can improve regulatory compliance, support the protection of workers’ social security rights, and promote consistent legal enforcement.