Abstract :
Republic of Indonesia is a state of law based on Pancasila. During of the journey produced Government regulation number 78 in 2015 about regarding wages and labor ministery of Republic Indonesia was issue regulations about fringe benefits (THR) for laborers in a company. Fringe benefits is non wage incomes that company must to paid on their religious day. This research to knowing about Regulation Implementation based and obstacles encountered. Indicators of this research is Edward III theory, that is Communication, Resource, Disposition and Bureaucratic Structure. This research is qualitative with descriptive methods. The results of this research the poorly implemented. A reason why because a communication was bad, as an example there are only a few officers conducting socialization. That why there?s a lot complain to ministry of labor about Fringe benefits (THR).