The late payment of Religious Holiday Allowances (THR) remains a recurring problem in Banten Province despite clear regulations governing employers’ payment obligations. This condition creates concern among workers who rely on THR to meet their needs before religious holidays. This study aims to analyze legal provisions concerning sanctions for late THR payments under Government Regulation Number 36 of 2021 and Minister of Manpower Regulation Number 6 of 2016, examine the juridical construction of late THR payment as a form of breach of contract from the perspective of civil law, and analyze law enforcement against employers who delay THR payments by the Banten Province Manpower and Transmigration Office. This study employs a normative-empirical legal research method using statutory and legal effectiveness approaches. Data are analyzed based on legal provisions and their practical implementation. The findings show that THR payment obligations and related sanctions have clear legal grounds. Law enforcement by the Banten Province Manpower and Transmigration Office is conducted through gradual administrative mechanisms. Labor supervision functions as a preventive and repressive instrument to ensure compliance with labor norms. Therefore, law enforcement is directed not only toward imposing sanctions but also toward guidance, inspections, and strengthening employers’ compliance with timely THR payments.
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