1.3. Employees’ saving plan 2. Anak Perusahaan 2. Subsidiaries

w w w .p e rt a mi n a .co m 311 310 L APO R AN T AH U N AN | AN N U AL R EPO R T PER T AMI N A 2 1 Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 591 Schedule cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in millions of Rupiah, unless otherwise stated

18. tAKSIRAN KEWAJIBAN

IMBALAN KERJA lanjutan

18. PROVISION FOR

EMPLOYEE BENEFITS continued

a. Program imbalan pasca-kerja dan imbalan

kerja jangka panjang lainnya lanjutan a. Post-employment benefits plans and other long-term employee benefits continued a.1. Perusahaan lanjutan: a.1. The Company continued: a.1.1. Program imbalan pasca-kerja lanjutan: a.1.1. Post-employment benefits plans continued: iii Penghargaan atas pengabdian PAP lanjutan iii Severance and service pay PAP continued 90 dari jumlah PAP dibayarkan pada saat karyawan mencapai usia 55 tahun dan sisanya dibayarkan pada saat karyawan berusia 56 tahun. 90 of the total PAP amounts are paid when the employees attain 55 years of age and the balance is paid to the employees at 56 years of age.

a.1.2. Program imbalan kerja jangka panjang lainnya

a.1.2. Other long-term employee benefits

Perusahaan juga memberikan imbalan kerja jangka panjang lainnya dalam bentuk tunjangan Masa Persiapan Purnakarya MPPK, biaya pemulangan, tunjangan cuti, dan Program Asuransi Mandiri Guna I kecuali untuk program asuransi. Manfaat- manfaat ini tidak didanai. The Company provides other long- term employee benefits in the form of pre-retirement benefits MPPK, repatriation costs, annual leave and a Mandiri Guna I Insurance Program except for the insurance program benefit. These benefits are unfunded. Mulai tahun 2010, karyawan yang telah berumur 55,5 tahun dan telah bekerja minimum selama 15 tahun berhak atas MPPK selama 6 bulan. Sebelumnya, Program MPPK hanya diberikan kepada pekerja yang lahir sebelum tahun 1956 dan telah menyelesaikan masa kerja minimal 15 tahun, sebagai berikut: - Pekerja yang lahir pada tahun 1953 berhak atas masa MPPK sebanyak 9 bulan; - Pekerja yang lahir pada tahun 1954 berhak atas masa MPPK sebanyak 6 bulan; - Pekerja yang lahir pada tahun 1955 berhak atas masa MPPK sebanyak 3 bulan. Starting in 2010, employees who have reached the age of 55.5 years and completed a minimum of 15 years of service are eligible for six months of MPPK. Previously, the MPPK program was only provided to employees who were born prior to 1956 and who had completed a minimum of 15 years of service, as follows: - Employees who were born in 1953 are eligible for a 9 nine month MPPK period; - Employees who were born in 1954 are eligible for a 6 six month MPPK period; - Employees who were born in 1955 are eligible for a 3 three month MPPK period. Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 592 Schedule cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in millions of Rupiah, unless otherwise stated

18. tAKSIRAN KEWAJIBAN

IMBALAN KERJA lanjutan

18. PROVISION FOR

EMPLOYEE BENEFITS continued

a. Program imbalan pasca-kerja dan imbalan

kerja jangka panjang lainnya lanjutan a. Post-employment benefits plans and other long-term employee benefits continued a.1. Perusahaan lanjutan: a.1. The Company continued: a.1.3. Program tabungan pekerja

a.1.3. Employees’ saving plan

Perusahaan dan Anak Perusahaan tertentu keseluruhannya disebut Peserta menyelenggarakan program Tabungan Pekerja TP berupa program iuran pasti dimana seluruh iuran dikelola oleh PT Pertamina Dana ventura, Anak Perusahaan. Sebelum April 2003, besarnya tarif iuran yang didanai oleh Peserta adalah sebesar 10 dari gaji pokok karyawan bulanan. berdasarkan Surat Keputusan SK Direksi Pertamina Lama No. 023C000002003- S0 tanggal 28 April 2003, iuran karyawan diubah menjadi 5 dari gaji pokok bulanan efektif sejak April 2003. The Company and certain Subsidiaries together Participants operate an Employees’ Saving Plan TP in the form of a defined contribution plan where all contributions made are managed by PT Pertamina Dana Ventura, a Subsidiary of the Company. Prior to April 2003, contributions were funded by the Participants at 10 of their employees’ monthly basic salaries. According to the former Pertamina Entity’s Board of Directors’ Decision Letter No. 023C000002003-S0 dated 28 April 2003, the employees’ contributions were changed to 5 of their monthly basic salaries effective in April 2003. Sebagaimana diatur di dalam SK Direksi Perusahaan No. Kpts- 60C000002008-S0 tanggal 11 November 2008, karyawan akan menerima kembali setoran wajib berkala beserta hasil investasi dari setoran tersebut pada saat pemutusan hubungan kerja atau saat karyawan tersebut memasuki masa pensiun. In accordance with the Company’s Board of Directors’ Decision Letter No. Kpts-60C000002008-S0 dated 11 November 2008, the employees will receive their mandatory periodic contributions and investment returns on such contributions when they are terminated or enter into their pension periods. a.2. Anak Perusahaan a.2. Subsidiaries Anak Perusahaan tertentu menyelenggarakan program imbalan pasca-kerja dan program imbalan kerja jangka panjang lainnya, yang didanai maupun yang tidak didanai. Iuran dan imbalan yang dibayarkan kepada karyawan ditentukan oleh masing-masing Anak Perusahaan. Certain of the Company’s Subsidiaries operate post-employment benefits plans and other long-term employee benefits arrangements, certain of which are funded while others are unfunded. The contributions and benefits paid to employees are determined by the respective Subsidiaries. w w w .p e rt a mi n a .co m 313 312 L APO R AN T AH U N AN | AN N U AL R EPO R T PER T AMI N A 2 1 Pt PERtAMINA PERSERO DAN ANAK PERUSAHAANAND SUBSIDIARIES Lampiran 593 Schedule cAtAtAN AtAS LAPORAN KEUANgAN KONSOLIDASIAN 31 DESEMBER 2010 DAN 2009 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 DECEMBER 2010 AND 2009 Expressed in millions of Rupiah, unless otherwise stated

18. tAKSIRAN KEWAJIBAN

IMBALAN KERJA lanjutan

18. PROVISION FOR

EMPLOYEE BENEFITS continued

b. taksiran kewajiban imbalan kerja