Appreciation for services provided by institutions based on premiums that have been paid in accordance with the provisions or regulations of the institution. Welfare after entering the Retirement Age Limit is the expectation of the participants. Social insurance as an obligation for every citizen, where citizens have assumed the tasks they have experienced and are required to get insurance in old age. In Indonesia there are various pension management institutions in the form of SOEs and the Ketenagakerjaan Guarantee Agency. BUMN pension managers are managed by PT Taspen (PERSERO) with ASN participants, State Officials, Veterans and Non-ASN, and PT Asabri (PERSERO) with TNI and POLRI participants. Whereas in the form of a Board, it is managed by BPJS Ketenagakerjaan with participants from all BUMN and private workers. Managing agency. This study is useful to know the Effect of Premium Income and Claims Expense on Company Profit at Pension Management Institutions (PT Taspen (PERSERO), PT Asabri (PERSERO) and BPJS Ketenagakerjaan). Regression research method with a quantitative approach by collecting data by taking data in the Annual Report Audited in the companies PT Taspen (PERSERO), PT Asabri (PERSERO) and BPJS Ketenagakerjaan in 2013 to 2018. Hypothesis testing results are as much as 49.3% independent variable influences the profit of PT Taspen (PERSERO), 98.6% independent variable influences the profit of PT Asabri (PERSERO) and 34.9% independent variable influences the profit of BPJS Ketenagakerjaan.