Sosialisasi PMK 178/PMK.05/2022 dan Bimtek Pembuatan SKPP secara elektronik pada Aplikasi GPP/DPP

KPPN-054

9 chapters7 takeaways10 key terms5 questions

Overview

This video provides a comprehensive guide on the implementation of Ministry of Finance Regulation (PMK) 178/PMK.05/2022 concerning the electronic issuance and approval of SKPP (Surat Keterangan Penghentian Pembayaran - Payment Stop Notification Letter). It covers the review process for salary reconciliation (rekon gaji) on the GPP/DPP application, detailing common issues and best practices. The session also includes a technical demonstration (Bimtek) on how to electronically create SKPPs for employee transfers and retirements using the GPP/DPP application, emphasizing the shift towards digital processes for greater efficiency and accuracy.

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Chapters

The session aims to socialize PMK 178/PMK.05/2022 and provide technical guidance on electronic SKPP creation.
The agenda includes a review of salary reconciliation processes and a demonstration of electronic SKPP generation.
Participants are encouraged to maintain enthusiasm despite the fasting month.

Understanding the agenda and the purpose of the session helps participants focus on the key learning objectives and prepare for the technical demonstrations.

Key areas for improvement in salary reconciliation include differences in upload mechanisms between the web and SPM applications, upload timing, and the 'rekon month' field.
For non-filing units, the gaji web application is for uploading data (adk) only, not for creating the payroll list.
When using the gaji web application, supporting documents for salary changes are no longer attached, shifting responsibility to the KPA (Kuasa Pengguna Anggaran - Budget User Authority).
Uploads must be done during service hours (8 AM - 3 PM) on working days to ensure records are captured and processed.
The 'rekon month' should reflect the upload month, not the period for which the reconciliation is being done.

Proper salary reconciliation is crucial for accurate payroll processing and preventing discrepancies, ensuring employees receive correct payments and the government accounts are balanced.

If reconciling a salary shortfall from November 2022 in March 2023, the 'rekon month' field should be filled with March 2023, not November 2022.

SPM (Surat Perintah Membayar - Payment Order) for main salaries should be submitted by the 15th of the month prior to payment, and for reconciliations by the 10th of the month prior.
Correct account codes are essential: use 511119 for rounding adjustments in the current year and 425911 for adjustments from previous fiscal years.
The SPM description should clearly state the payment type, period, and number of employees (e.g., 'Payment of main salary for April 2023 for 100 employees').
For continuous salary payments (gaji terusan) due to death, the date of death must be included in the SPM description.

Adhering to these guidelines prevents rejections, ensures correct accounting, and facilitates timely processing of payments, avoiding errors and delays.

For a continuous salary payment due to death, the SPM description should include the deceased's name and date of death, e.g., 'Payment of employee salary, continuous payment 1, for [Name], deceased on [Date]'.

Required SPM attachments for salary payments include a signed list of recipients/bank accounts, the signed salary cover page, and a list of employee changes (even if nil).
SSP (Surat Setoran Pajak - Tax Payment Slip) is required if there are tax deductions.
For employees retiring, only meal allowances, overtime pay, and performance allowances can be paid via the unit's treasury account; continuous salary payments must still go to the employee's personal account.
Ensure continuous salary payments are directed to active bank accounts to avoid returns.

Correct attachments and understanding final payment procedures ensure that all necessary documentation is provided, preventing processing delays and ensuring funds reach the correct beneficiaries.

When an employee retires, their final month's meal allowance and performance allowance can be paid through the unit's LS Bendahara, but their continuous salary payment must be to their personal bank account.

PMK 178/PMK.05/2022 mandates electronic issuance and approval of SKPPs.
The regulation applies to central government employees (PNS, CPNS, P3K), police, and military personnel.
SKPP issuance is divided into two stages: issuance by the unit (Satker) and approval by the KPPN (Kantor Pelayanan Perbendaharaan Negara - State Treasury Service Office).
The electronic system aims to streamline the process, reduce manual handling, and improve accuracy.
The KPA is responsible for the accuracy of employee data and supporting documents for SKPP issuance.

This regulation signifies a major shift towards digitalization in government financial administration, impacting how employee payments are managed upon transfer or retirement.

The scope includes SKPP issuance for employee transfers (to other units) and for retirement/cessation of employment.
The process involves units issuing the SKPP electronically and KPPNs approving it, with reconciliation between their data.
The system uses specific applications: GPP for PNS/P3K, DPP for TNI, and BPP for Police.
The goal is to accelerate the first pension payment and other terminal benefits.
SKPPs are the basis for stopping salary payments by the issuing unit and for initiating payments by the receiving unit or pension fund.

Understanding the scope and detailed process ensures that units correctly generate and submit SKPPs, facilitating timely and accurate payments for employees moving to new roles or retiring.

An SKPP for a retiring employee is crucial for Taspen (pension fund) to process their first pension payment.

Units issue SKPPs electronically, which are then sent to the KPPN for approval.
KPPN validates the data against their systems and approves the SKPP electronically.
For transfers, the electronic SKPP allows for automatic data updates in the receiving unit's system.
For retirements, the electronic SKPP is automatically linked to pension funds like Taspen and Asabri.
The KPA retains responsibility for data accuracy and must ensure all employee obligations are settled before issuing an SKPP.

This workflow clarifies the roles and responsibilities of both the unit and the KPPN, ensuring a smooth and verifiable process for employee payment cessation and continuation.

After a KPPN approves an electronic SKPP for a retiring employee, this approval automatically triggers the pension payment process with Taspen.

Corrections or cancellations of SKPPs can be made if there are errors in supporting documents or income details.
A formal request, SPTJM (Surat Pernyataan Tanggung Jawab Mutlak - Absolute Responsibility Statement), and supporting documents are required for corrections.
Non-electronic SKPP issuance is permitted only under specific conditions, such as system downtime or lack of data in the payment application.
For retirement SKPPs, submitting hard copies to the KPPN is still required to verify details like pension adjustments.
The goal is to expedite the first pension payment and ensure all financial entitlements are correctly processed.

Understanding how to handle errors and exceptions ensures that the system remains robust and that employees are not disadvantaged by administrative issues.

If a unit forgets to include a pension adjustment in an electronic SKPP, they must submit a hard copy to the KPPN with a correction request and supporting documents.

The demonstration covers updating the GPP application and setting up SKPP numbering.
It shows how to record employee transfers and select the correct employee for SKPP generation.
The process includes filling in details like salary components and generating a draft SKPP.
The system allows for electronic approval by the KPA and direct submission to the KPPN via the internet.
The demonstration highlights how to view the status of submitted SKPPs and download the final PDF with electronic signatures.

This hands-on demonstration provides practical knowledge, enabling participants to confidently use the GPP application to generate and submit electronic SKPPs.

The demo shows how to input an employee's transfer details, select them for an SKPP, and then submit the generated SKPP electronically to the KPPN.

Key takeaways

1Electronic SKPP issuance (PMK 178/PMK.05/2022) is now mandatory for government employees, streamlining transfers and retirements.
2Accurate data entry and adherence to submission deadlines for salary reconciliation and SPM are critical to avoid processing issues.
3The KPA holds ultimate responsibility for the accuracy of employee data and supporting documents for SKPPs.
4While most SKPPs are electronic, hard copies for retirement SKPPs are still required by KPPN for verification.
5The electronic system aims to expedite payments, especially the first pension payment, by integrating with pension funds like Taspen and Asabri.
6Understanding specific account codes and SPM description formats is essential for correct financial reporting.
7Continuous training and system updates are necessary to adapt to new digital administrative processes.

Key terms

SKPP (Surat Keterangan Penghentian Pembayaran)PMK 178/PMK.05/2022GPP (Gaji Pegawai Pemerintah)DPP (Daftar Pembayaran Pegawai)KPPN (Kantor Pelayanan Perbendaharaan Negara)KPA (Kuasa Pengguna Anggaran)Rekon Gaji (Salary Reconciliation)SPM (Surat Perintah Membayar)Bimtek (Bimbingan Teknis - Technical Guidance)Adk (Arsip Data Komputer - Computer Data Archive)

Test your understanding

1What are the primary responsibilities of a KPA when issuing an electronic SKPP?
2How does the electronic SKPP process differ for employee transfers compared to retirements?
3What are the key requirements for submitting an SPM for salary payments?
4Under what specific circumstances can a non-electronic SKPP still be processed?
5Why is it important to correctly fill out the 'rekon month' field during salary reconciliation?