Page 154 - 2020 Annual Report

The original financial statements included herein are in
Indonesian language.
PT KILANG PERTAMINA BALIKPAPAN PT KILANG PERTAMINA BALIKPAPAN
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2020 As of December 31, 2020
(Disajikan dalam US Dollar, (Expressed in US Dollar,
kecuali dinyatakan lain) unless otherwise stated)

9. LIABILITAS IMBALAN KERJA KARYAWAN 9. EMPLOYEE BENEFITS LIABILITIES (continued)
(lanjutan)
a. Program imbalan pascakerja dan imbalan a. Post-employment benefit plans and other
kerja lainnya (lanjutan) employee benefits (continued)
Karyawan tetap Perusahaan: Company’s permanent employees:
Kelompok ini terdiri dari seluruh karyawan This group consists of all permanent employees
permanen yang direkrut secara langsung oleh who are directly hired by the Company (“the
Perusahaan (“Direct Hire”). Direct Hire”).
Per tanggal 31 Desember 2020, Perusahaan As of December 31, 2020, the Company has
belum mencadangkan liabilitas imbalan kerja not reserved the employee benefits liabilities
karyawan Direct Hire karena umur masa kerja for Direct Hire employees because the
karyawan masih di bawah satu tahun. employee's working age is still under one
year.
Imbalan kerja: Employee benefits:
Imbalan kerja karyawan yang dihitung dalam The employee benefits covered in
laporan aktuaria meliputi: actuarial report are as follows:
1. Imbalan pascakerja (PEB), yang 1. Post employment benefis (“PEB”) that
dibayarkan langsung oleh Perusahaan, are paid directly by the Company,
terdiri dari penghargaan atas pengabdian, consist of penghargaan atas
biaya pemulangan dan selisih pesangon; pengabdian, biaya pemulangan
(repatriation) and severence payment;
2. Imbalan Jangka Panjang Lainnya (“IJPL”), 2. Other Long-term Employee Benefits
yang terdiri atas ulang tahun dinas (“OLTEB”) that consist of Jubelium
Alokasi kewajiban dari Pertamina untuk Liability allocation from Pertamina for
karyawan perbantuan Pertamina secondee Pertamina employees
Sesuai dengan kebijakan Pertamina, Perusahan Based on Pertamina’s policies, the Company
harus mengakui sejumlah alokasi kewajiban terkait should recognize a number of liability allocation in
imbalan-imbalan yang diberikan oleh Pertamina relation to the benefits provided by Pertamina to
kepada karyawan secondee pertamina yang the secondee Pertamina employees who are
diperbantukan di anak perusahaan. seconded at the subsidiaries companies.
Kebijakan ini baru diberlakukan oleh Pertamina, di This policy is just implemented by Pertamina in
tahun 2020. Sebelumnya, anak perusahaan 2020. Previously, the Company were only charged
Pertamina (termasuk Perusahaan) hanya a certain amount of the allocation of expenses.
dibebankan sejumlah alokasi beban.
This liability sharing arrangement between
Hal ini merupakan pengaturan pembagian Pertamina and the subsidiaries companies in
kewajiban antara Pertamina dan anak perusahaan relation to seconded period (or services) of the
terkait periode (atau masa kerja) perbantuan employees at the subisidiaries companies
karyawan di anak perusahaan.
b. Provisi imbalan kerja karyawan b. Provision for employee benefits
Taksiran kewajiban imbalan kerja Perusahaan The estimated employee benefits obligations
dan sebagian besar entitas anaknya per of the Company and most of its Subsidiaries
tanggal-tanggal 31 Desember 2020 dan 2019, as of December 31, 2020 and 2019 were
dihitung berdasarkan laporan penilaian dari determined based on the valuation reports of
aktuaris independen PT Dayamandiri an independent actuary PT Dayamandiri
Dharmakonsolindo. Tabel berikut ini Dharmakonsilindo. The table below presents a
menyajikan ikhtisar kewajiban imbalan kerja summary of the employee benefits obligations
sebagaimana tercatat pada laporan keuangan: reporteed in the statements of financial
position:

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Laporan Tahunan 2020 | Annual Report 2020 154 PT Kilang Pertamina Balikpapan