Termination of Employment Relationship (PHK) commonly happens in Indonesia, especially in companies experiencing setbacks. However, there are a lot of termination of employment cases due to unlawful acts committed by workers or employees. The author will discuss about the termination of employment due to absenteeism in accordance with the Law Number 13 Year 2003 on Manpower Affairs. The relationship between employers and employees must be protected and bound by legislation on employment in its implementation. This is to ensure the rights and obligations of both employers and employees. The government in this case is represented by the Ministry of Manpower and Transmigration and House of Representatives of the Republic of Indonesia as legislative or legislator of the Man power Law. With the Manpower Law, it is expected that employees will not experience industrial relations disputes with employers as well as vice versa. Regulations on PHK lays down in Article 150 to Article 170 of Law Number 13 Year 2003 on Man power Affairs. In addition to referring to the Man power Law, the author also refers to the Decree of Minister of Man power and Transmigration Number Kep.100/Men/VI/2004 concerning Stipulation on Implementation of Work Agreement in this internship report.