We have compiled information for clients and individuals across a range of categories that you may find helpful.


The information posted here is merely for educational and informational purposes. Should you decide to act upon any information on this website, you do so at your own risk.


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What are the Salary and Wages Tax Rates in PNG?

Follow this link to the current PNG Salaries and Wages Tax Rates (effective January 2019 and unchanged to date)




Salary & Wages Tax
< K12,500 nil
> K12,500 and < K20,000 22%
> K20,000 and < K33,000 30%
> K33,000 and < K70,000 35%
> K70,000 and < K250,000 40%
> K250,000 42%

What is the difference between Gross Income and Net Income?

“Gross” is the amount before deductions (i.e. Salaries & Wages Tax, Superannuation, etc)

“Net” is the amount (i.e. the net balance) after deductions.

Is Vanguard up to date with PNG Government compliance requirements for its employees?

Yes – Vanguard is fully compliant for:


  1. Salary & Wage Tax:
    Lodgements of monthly salaries and wages tax returns to Papua New Guinea Internal Revenue Commission (PNG IRC).
    Annual Statement of Earnings to employees and IRC reconciliation.


  2. Superannuation Contribution:
    Fortnightly payment of all employer/employee contributions.

What are the key components of a comprehensive, effective HR Policy?

A comprehensive and effective HR policy should include:


  • ➢   Recruitment and Selection
  • ➢   Remuneration & Benefits
  • ➢   Salary Administration
  • ➢   Training and Development
  • ➢   Performance Management
  • ➢   Disciplinary & Code of Conduct
  • ➢   Other sections as deemed appropriate

What are some key pitfalls to avoid when implementing an Organisation structure/HR review?

Common oversights or mistakes may include:


  • ➢   Operational functions not aligned to Business strategy
  • ➢   Staff reporting lines not reflective of operational job knowledge and skills
  • ➢   Duplication of responsibilities
  • ➢   Ignorance of multiskilling practices, thus one too many roles at the foundation level