Regulatory Alerts2023-12-11
Added · Updated
OJK Circular 22/SEOJK.05/2023 on Monthly Financial Reports of Social Security Implementing Agencies and Social Security Funds
OJK Circular 22/SEOJK.05/2023 mandates Social Security Implementing Agencies (BPJS) and Social Security Funds (DJS) to submit monthly financial reports by the 10th of the following month, replacing the previous 2014 circular. The regulation specifies the exact types, formats, and composition of financial statements required for BPJS Kesehatan, BPJS Ketenagakerjaan, and their respective funds, including detailed appendices for investment assets, returns, and financial ratios. Submissions must be made electronically via OJK's data communication network, with specific fallback procedures for technical disruptions or force majeure events, and the circular becomes effective on January 1, 2024.
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