Papua New Guinea Payroll for Odoo
Fortnightly Salary or Wages Tax (SWT) and Nambawan / NASFUND superannuation — computed per employee
Run statutory Papua New Guinea payroll directly in Odoo. This module computes the fortnightly Salary or Wages Tax (SWT) and the mandatory superannuation contributions for each employee, produces a payroll register (CSV and Excel), a per-employee SWT remittance schedule and a statutory remittance summary split by agency (IRC and the Authorised Superannuation Fund). It is built on the Human Resources app and carries its own payslip and computation models, so it needs no Enterprise payroll. Compatible with Odoo 18 and Odoo 19, Community and Enterprise.
Keywords: Papua New Guinea payroll, PNG SWT, salary or wages tax, IRC fortnightly tax, Nambawan Super, NASFUND, superannuation, PNG statutory deductions, Kina payroll, Odoo PNG localization.
Fortnightly Salary or Wages Tax
SWT is assessed on a fortnightly basis (26 fortnights a year) on the resident progressive scale — 0% up to K20,000, then 30%, 35%, 40% and a top rate of 42% over K250,000 of annual chargeable income. The fortnightly pay is annualised, taxed and divided back by 26 to give the exact fortnightly withholding. The band scale is a fully editable model, so you adjust it whenever the rates change.
Mandatory superannuation
Superannuation under the Superannuation (General Provisions) Act 2000: 6% employee and 8.4% employer of gross base salary for employers with 15 or more citizen employees, remitted to an Authorised Superannuation Fund such as Nambawan Super or NASFUND. Employers may raise the contribution voluntarily up to 15%, and employees may add voluntary contributions on top of the 6% minimum.
Declaration-aware withholding
When an employee has not lodged a Salary or Wages Tax Declaration, the whole salary is taxed at the flat no-declaration rate (42%) with no tax-free threshold, exactly as the Act requires. Declared employees can also carry a fortnightly dependant rebate entered from the current IRC dependant schedule, which reduces the SWT but never below zero.
Taxable & non-taxable allowances
Each payroll line accepts taxable allowances (added to chargeable pay before SWT) and non-taxable allowances (paid free of SWT), plus other deductions. Net pay and total employer cost are computed for every employee, with the employee superannuation correctly excluded as a non-deductible item against SWT.
Resident SWT scale (annual chargeable income)
| Annual chargeable income (PGK) | Marginal rate |
|---|---|
| 0 – 20,000 | 0% (tax free) |
| 20,000 – 33,000 | 30% |
| 33,000 – 70,000 | 35% |
| 70,000 – 250,000 | 40% |
| over 250,000 | 42% |
Cumulative tax at the breaks: K0 / K3,900 / K16,850 / K88,850. The fortnightly tax-free threshold is K769.23 (20,000 ÷ 26).
What you get
- Fortnightly Salary or Wages Tax on an editable resident band scale.
- Mandatory 6% / 8.4% superannuation with voluntary top-ups and a 15% employer ceiling.
- No-declaration flat-rate (42%) withholding and dependant rebates.
- PNG IRC TIN format validation on the employee record.
- Payroll run that populates employees, computes every line and shows run totals.
- CSV and Excel payroll register, plus a per-employee SWT remittance schedule.
- Statutory remittance summary split by agency (IRC and the Authorised Superannuation Fund).
- Multi-company aware, built on Human Resources, no Enterprise payroll required.
Compliance boundary
This module computes statutory deductions locally and produces register and remittance files. It does not transmit any data to a third party: you file SWT with the IRC and superannuation with your fund using your own credentials. No employee data leaves Odoo. All rates, limits, bands and the superannuation percentages carry the current statutory defaults; confirm them against the latest official IRC and fund guidance before running live payroll.
Screenshots
Payroll Runs
Statutory Summary
Swt Bands
Update date: 2026-07-02