摘要:During the Field Work Practice, the writer conducted interviews of staff in the field of marketing where the writer placed. Interviews took place with the good cooperation between the two sides which continued to the direction of the writer and explain the calculation of income security programs for workers. In accordance with the Law No. 17 Year 2000 and Director General of Taxation's decision No.3: Kep 545 / PJ / 2000 dated December 29, 2000. So insurance program is divided into 2 parts warranty programs are insurance and savings. Data obtained by the writer is Contribution Notice (SPI), Table Basic Wages and Contributions, and Benefits Table. The writer will apply the calculation of insurance contributions as the existing data and applied in the case. Authors apply the calculations using tariff 2, Personal tax rates and the Permanent Establishment.