Source-cited draft: payroll & social contributions for Papua New Guinea (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Salary and wages tax overview
Employers withhold salary or wages tax (SWT) from employee pay using fortnightly tax tables and remit it to the IRC. SWT operates as PNG's pay-as-you-earn equivalent.
Salary and wages tax (SWT)
Employers must withhold SWT from employee salary/wages, assessed on a fortnightly basis regardless of actual pay frequencyIncome Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/tax-administration
SWT remittance deadline
Remit deductions monthly — by the 7th day following the end of the month in which payment was madeIncome Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/corporate/other-taxes
SWT rate range
Withheld using the resident marginal rates (22% to 42%) applied to fortnightly tax tablesIncome Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/taxes-on-personal-income
Superannuation contributions overview
Employers with 15 or more permanent employees must enrol staff in an Authorised Superannuation Fund (such as Nambawan Super or Nasfund) and contribute on their behalf. Both employer and employee contributions are mandatory above the size threshold.
Employer superannuation contribution
8.4% of the employee's base salarySuperannuation (General Provisions) Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/other-taxes
Employee superannuation contribution
6.0% of the employee's base salary (minimum compulsory member contribution) (approx — confirm current minimum employee contribution rate)Superannuation (General Provisions) Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/other-taxes
Superannuation employer threshold
Mandatory for employers with 15 or more permanent employeesSuperannuation (General Provisions) Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/other-taxes
Contribution base
Calculated on gross base salary, wages and leave pay; overtime, bonuses and certain allowances are generally excluded (approx — confirm included/excluded pay elements with the fund)Superannuation (General Provisions) Act — https://www.nasfund.com.pg/superannuation/about-superannuation/what-is-superannuation
Superannuation remittance deadline
Remit to an Authorised Superannuation Fund within 14 days of the end of each calendar monthSuperannuation (General Provisions) Act — https://www.bankpng.gov.pg/publications/public-notices/employer-and-employee-superannuation-contributions
Training levy
Employers with annual payroll above a set threshold must spend a minimum percentage on approved training or pay the shortfall as a training levy (approx — confirm current threshold and levy rate)Training Levy Act — https://taxsummaries.pwc.com/papua-new-guinea/corporate/other-taxes
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Papua New Guinea computations in the OpenAccountants Tax Library.