T The implementation of psak 219 on employee benefits at pt xyz, a dental-based healthcare service company in jakarta, is analyzed to assess the compliance of accounting treatment for employee benefits, particularly defined benefit postemployment obligations, and to identify implementation challenges in a mediumsized service entity. a descriptive qualitative case study approach is employed through a review of internal documents, financial statements, accounting policies, and coordination outcomes between the finance and human resources divisions. the analysis indicates that pt xyz recognizes and measures defined benefit obligations in accordance with psak 219 principles by using actuarial methods supported by an independent party, although disclosures remain limited to general policies and liability balances without detailed reconciliations or explicit actuarial assumptions. the main challenges include limited access to full actuarial services, insufficient integration between hr data and financial systems, and the need to strengthen documentation and disclosures in the notes to the financial statements. these findings provide practical insight into the readiness and implementation practices of psak 219 within medium-sized healthcare service companies in indonesia.