Salary & Wages Tax (SWT) Due Date for November 2025

The Salary & Wages Tax (SWT) is a mandatory monthly tax for employers in Papua New Guinea, requiring timely deduction and remittance to the Internal Revenue Commission (IRC). This article outlines the key deadlines and important details for the November 2025 SWT period.

SWT Due Date for November 2025

Under Papua New Guinea tax law, SWT payments are due on the 7th day of the following month. For the November 2025 tax period, this due date falls on Sunday, 7 December 2025. Since the 7th is a weekend, the deadline is shifted to the next working day:

• Revised Due Date: Monday, 8 December 2025
• Optional Early Lodgement: Employers may lodge and pay earlier on Friday, 5 December 2025 to avoid delays.

Importance of Timely Lodgement and Payment

Employers must comply with SWT obligations promptly for several reasons:

• Avoid penalties and interest charges
• Ensure accurate and up-to-date payroll compliance
• Meet Papua New Guinea legal tax requirements
• Support efficient government services through timely revenue collection

Consistent compliance also enhances an organisation’s governance reputation and HR practices, fostering trust with current and potential employees.

Who Must Comply

All employers in Papua New Guinea are required to deduct SWT from all categories of workers, including full-time, part-time, and casual employees. Employers must submit the correct SWT return form and properly declare all staff.

Useful Links for Employers and Payroll Officers

To assist with SWT management, the IRC provides the following official resources:

• About Salary & Wages Tax (SWT)
• Make payments online via myIRC
• How to make online payments
• Register for myIRC Account
• How to register for myIRC
• Other payment methods

Source: https://lnkd.in/gxs-N3Et