Saltwater Works was composed by Nicolas Carr, Sage Guyton, and Jeremy Wakefield. It serves as a replacement for the older Pua Paoakalani (b). The main instruments being played in the piece include a steel guitar and a ukulele.
- 160b. "Walking the Plankton" - "I knew you were up to something!"
- 163b. "Plankton's Good Eye" - SpongeBob cries over Plankton's sad story.
- 164a. "Barnacle Face" - Pearl cries in the bathroom.
- 169a. "Are You Happy Now?" - Squidward and SpongeBob cry.
- 171a. "Karen 2.0" - Karen explains her sad story to Mr. Krabs and SpongeBob.
- 171b. "InSPONGEiac" - Title card; "I'm sorry, Mr. Krabs. I tried! I really really tried! But my insomnia got the best of me!"
- 176b. "Chum Fricassee" - A customer sees Mr. Krabs crying.
- 177b. "Move It or Lose It" - SpongeBob and Plankton are sad.
- 180b. "Gary's New Toy" - "And so it's come to this."
- 182a. "Little Yellow Book" - Squidward walks outside of the Krusty Krab while SpongeBob cries harshly.
- 188a. "Kenny the Cat" - "Please, let me explain."
- 189. "SpongeBob You're Fired" - SpongeBob cries over being fired.
- 195b. "Larry's Gym" - Larry asks SpongeBob to take over.
- 210b. "Burst Your Bubble" - SpongeBob sadly blows bubbles behind his house.
- 218a. "Spin the Bottle" - Plankton gives up on his plan.
- 225a. "Cuddle E. Hugs" - Everyone gets angry at SpongeBob.
- F2. "The SpongeBob Movie: Sponge Out of Water" - Plankton cries over his defeat.