git:20260810.6474111 to git:20260813.1929665

14 added, 6 removed. Audit A to A.

---

name: phk-advanced-matrix

- description: Evaluate complex Indonesian employment termination (PHK) multi-condition scenarios (retirement crossover, efficiency due to loss vs prevention of loss, merger employee/employer refusal).

- argument-hint: "<monthly_wage> <tenure_years> <phk_reason_code> <unused_leave_days>"

- metadata:

- risk_level: HIGH

- rule_type: statutory

- quality_tier: tested

+ description: "Evaluate complex Indonesian employment termination (PHK) multi-condition scenarios (retirement crossover, efficiency due to loss vs prevention of loss, merger employee/employer refusal)."

+ argument-hint: <monthly_wage> <tenure_years> <phk_reason_code> <unused_leave_days>

+ risk_level: HIGH

+ rule_type: statutory

+ quality_tier: tested

+ allowed-tools: bash

+ capability:

+ requires: [<monthly_wage> <tenure_years> <phk_reason_code> <unused_leave_days>]

+ produces: [payoutAmount, statutoryEntitlements, complianceStatus]

+ deterministic: true

+ cross_domain_relevance:

+ tax: high

+ finance: high

+ legal: high

---

# Advanced Complex PHK Multi-Condition Severance Matrix

Evaluates complex statutory termination (*Pemutusan Hubungan Kerja - PHK*) scenarios under Government Regulation PP No. 35/2021 & Perpu No. 2/2022.

## Statutory Multiplier Matrix (PP 35/2021)

1. **Efficiency Reasons (Pasal 43)**:

- **Due to Losses**: Severance (UP 1.0x) + Service Pay (UPMK 1.0x) + Rights (UPH 1.0x).

- **Prevention of Losses**: Severance (UP 1.0x) + Service Pay (UPMK 1.0x) + Rights (UPH 1.0x).

2. **Merger / Consolidation / Acquisition (Pasal 41 & 42)**:

- **Worker Refuses to Continue**: UP 1.0x + UPMK 1.0x + UPH 1.0x.

- **Employer Refuses to Continue Worker**: UP 2.0x + UPMK 1.0x + UPH 1.0x.

3. **Retirement Age Crossover (Pasal 56)**:

- Severance (UP 1.75x) + UPMK 1.0x + UPH 1.0x. Offset by pension insurance benefits under BPJS JP / DPK.

4. **Disciplinary Violations (Pasal 52)**:

- After SP1, SP2, SP3 warning letters: UP 0.5x + UPMK 1.0x + UPH 1.0x.

## Hybrid Execution Model

Pass parameters to `engines/phk-calculator.js`:

* `calculatePhk(monthlyWage, tenureYears, phkReasonCode, unusedLeaveDays)`