Papua New Guinea Salary or Wages Tax
Fortnightly SWT deduction tables (IRC Tables C, D and E) with Nasfund and Nambawan superannuation
Run Papua New Guinea statutory payroll directly in Odoo. This module computes the
fortnightly Salary or Wages Tax (SWT) using the Internal Revenue Commission
deduction tables, applies the dependant rebate, and calculates the mandatory
employee 6% and employer 8.4% superannuation contributions to
Nasfund and Nambawan Super. Built on the community
hr module — no Enterprise payroll dependency required.
What it does
Fortnightly Salary or Wages Tax
PNG assesses salary or wages tax every fortnight. The module reproduces the IRC computer-calculation formulae (Method 2) verbatim: a tax-free threshold of K769.23 per fortnight (K20,000 per annum), then the 30%, 35%, 40% and 42% marginal bands. Every band figure is taken directly from the IRC deduction schedule.
Three table columns
The correct IRC column is selected per employee: Declaration lodged (resident, with dependant rebate), No declaration (the higher no-declaration rate from the first kina), and Non-resident.
Dependant rebate
Where a dependant declaration is on file, the fortnightly SWT is reduced by K17.31 for one dependant, K28.85 for two, and K40.38 for three or more — exactly as set out in the IRC schedule.
Nasfund & Nambawan superannuation
The mandatory employee (6%) and employer (8.4%) superannuation contributions are computed on gross pay. The employee contribution is correctly deducted after tax, and the employer leg is added to the cost of employment. The run flags when membership is compulsory (15 or more employees).
Feature highlights
SWT calculator — instant fortnightly tax lookup for any gross, residency, declaration status and dependants.
Payroll run — populate employees, compute SWT and superannuation, and review per-employee lines.
SWT register — export the fortnightly register as CSV or Excel for your records and remittance.
Remittance summary — totals the SWT due to the IRC and the superannuation due to the ASF.
Editable configuration — every threshold, band bound, rebate and super rate is a company setting.
TIN validation — the IRC Taxpayer Identification Number format is validated on the employee record.
Resident fortnightly SWT bands
| Fortnightly income (Kina) | Marginal rate |
|---|---|
| 0 – 769 | 0% (tax free) |
| 769 – 1,276 | 30% |
| 1,276 – 2,700 | 35% |
| 2,700 – 9,623 | 40% |
| over 9,623 | 42% |
Resident bands (Declaration lodged), per the IRC fortnightly deduction schedule. The tax-free threshold of K20,000 per annum (K769.23 per fortnight) remains in force for 2026. Annual equivalents: 0–20,000 nil, 20,000–33,000 at 30%, 33,000–70,000 at 35%, 70,000–250,000 at 40%, above 250,000 at 42%.
How it works
The computation core is pure Python and fully unit tested. The Odoo models stay thin and delegate every calculation to the service layer. You compute and keep the statutory figures and register locally; you remit SWT to the IRC and superannuation to Nasfund or Nambawan Super with your own credentials. No employee data leaves Odoo.
Disclosure: this module computes statutory deductions locally and produces register and summary files; it does not transmit any data to a third party. All rates, thresholds and rebates carry the current statutory defaults — confirm them against the latest official IRC schedule before running live payroll.
Screenshots
Swt Calculator
Swt Runs
Remittance Summary
Update date: 2026-07-02