---
name: pg-payroll-social
description: "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."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/pg-payroll-social"
  jurisdiction: "PG"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Papua New Guinea Payroll & Social Contributions

## Salary and wages tax (PAYE-equivalent)

- **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 frequency  _(Income 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 made  _(Income 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 tables %  _(Income Tax Act — https://taxsummaries.pwc.com/papua-new-guinea/individual/taxes-on-personal-income)_

## Superannuation contributions

- **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 salary %  _(Superannuation (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 employees  _(Superannuation (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 month  _(Superannuation (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)_

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> **General reference only.** This document does not constitute tax, legal, or
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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `pg-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/pg-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.