THR is a mandatory right that must be paid no later than seven days before the religious holiday. If unpaid, workers may file a claim through the Industrial Relations Court (PHI) until a final verdict is issued and executed (at least up to the second aanmaning).
Based on SEMA No. 2/2019, unpaid THR can be classified as debt and used to file for bankruptcy if the requirements under the Bankruptcy Law (UUKPKPU) are met. However, since THR is categorized as non-wage income, it becomes a concurrent debt, not a preferential one, like unpaid wages.
