PNG Salary & Wages Tax (SWT) Calculator 2026
Calculate your fortnightly and monthly take-home pay in PNG Kina (PGK) according to official Internal Revenue Commission (IRC) SWT tax tables and statutory superannuation rules.
Salary before deductions (National minimum wage: K3.50/hr = K280/fortnight).
Max voluntary contribution allowed is 9% (total 15% employee).
Pay Breakdown Summary
| Salary Component | Frequency Pay | Annualized Value |
|---|---|---|
| Gross Salary | K 0.00 | K 0.00 |
| Nasfund / Superannuation (6%) | - K 0.00 | - K 0.00 |
| IRC Salary Wages Tax (SWT) | - K 0.00 | - K 0.00 |
| Net Take-Home Cash Pay | K 0.00 | K 0.00 |
| Mandatory Employer Super Contribution (8.4%) | K 0.00 / yr | |
Frequently Asked Questions & Statutory Background
What is the tax-free threshold in Papua New Guinea?
The national tax-free threshold for resident individuals is K20,000 per annum (K769.23 per fortnight). Employment income up to this threshold attracts 0% Salary or Wages Tax (SWT).
Who is required to contribute to superannuation in PNG?
Under the Superannuation (General Provisions) Act 2000, any employer with 15 or more employees must mandate superannuation contributions: 6% deducted from the employee’s base wage and 8.4% paid by the employer (total 14.4%) into an authorized fund such as Nasfund or Nambawan Super.
Why are wages in PNG commonly calculated fortnightly?
Under PNG labour regulations and common commercial practice, the fortnight (every two weeks) is the statutory accounting period for payroll and IRC SWT deduction reporting.
📊 Internal Revenue Commission (IRC) & Superannuation Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (PGK) |
|---|---|
| Primary Net / Statutory Payable Amount | K 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Papua New Guinea Internal Revenue Commission & Superannuation Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.