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DIRECT TAXES (click on heading below then click again) Taxation of Individuals Taxation of Companies Taxation of Resource Projects Taxation of Trusts Duties of Employers Training Levy Interest Withholding Tax Royalty Tax Foreign Contractors Management Fees Overseas Ships Tax Information Tax Incentives Duties of Employers Any person or business employing one or more employees in Papua New Guinea paid more than K110 per week, must register as a 'group employer' with the Internal Revenue Commission. The employer is provided with tax deduction schedules and remittance forms and is required to deduct the correct tax from his employees wages and remit it monthly to the Internal Revenue Commission. Employers liable for training levy must comply with the levy requirements described under the Training Levy Section. View and Print Direct Taxes (Direct Tax.PDF 41KB)

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