This paper is based on the contextual knowledge on the fortnight salary and wages tax system in Papua New Guinea. The paper outlines the salary and wages definition, fortnight salary and wages tax system, details on the calculations of salary and wages tax under different circumstances and other provisions such as long service payment with the new tax table rate, lump sum payment, leave payment, superannuation, salary packaging, lower housing scheme and annual leave fares. The proposed recommendations on the fortnight salary tax in PNG is based on the knowledge and experience of the researcher, who has been working in PNG for the last 12 years. The current fortnight salary tax system is not really supportive to the workforce in Papua New Guinea. The fortnight salary system rate in Papua New Guinea is still progressing. The marginal utility for the salary increment will decrease while the current marginal rate of tax on the salary and wages remains very high on 42 % for a developing economy in the world.