Payroll outsourcing in Thailand
Net-pay calculations, withholding tax, Social Security contributions, payslips, year-end reporting. We run the payroll cycle so it lands in employee accounts on time and the statutory filings happen on the right dates.
What does Thai payroll involve?
Running monthly payroll in Thailand is more than transferring salaries. Each pay run combines the salary calculation with statutory withholding and contributions: personal income tax is withheld and reported on form PND 1, and Social Security contributions are filed on form SPS 1-10. Separately, employers contribute to the Workmen's Compensation Fund on an annual cycle, and from 1 October 2026 to the Employee Welfare Fund where the statutory conditions apply. The cycle is closed off at year-end with the annual summary PND 1 Kor and the "50 Tawi" tax certificates issued to each employee.
Alongside the filings sit the records. Employers with 10 or more staff must keep statutory wage-payment records under section 114 of the Labour Protection Act — bank-transfer evidence counts — and issuing each employee a payslip, on paper or electronically, is good practice at any headcount. Those records are kept for at least two years under section 115, longer while a labour complaint or case is pending, while payroll records supporting the company's accounts fall under the Accounting Act's five-year rule. Getting the deductions, deadlines and documentation right every month is what keeps a company compliant and its people paid correctly.
Everything a Thai pay run touches
A complete payroll service handles the calculation, the deductions, the contributions and the reporting — monthly and at year-end.
Salary & payslip processing
Net-pay calculation each cycle, with a clear payslip issued to every employee.
Personal income tax (PND 1)
Tax withheld from salaries and reported monthly, then reconciled in the annual PND 1 Kor summary.
Social Security (SPS 1-10)
Monthly employer and employee contributions calculated, filed and paid to the Social Security Office.
Workmen's Compensation Fund
Employer-funded cover for work-related injury and illness. The annual contribution is payable by 31 January; actual wages for the previous year are reported in February, with any additional contribution payable by 31 March.
Provident fund
Voluntary retirement savings administered where the company runs a registered scheme. Contribution rates are set by the fund's own rules, not by a one-for-one match.
Year-end certificates & reporting
The annual PND 1 Kor return and the 50 Tawi tax certificates issued to employees.
The rates and dates that govern each run
Statutory contribution rates and filing deadlines are set by law and amended from time to time — missing either carries penalties, so they anchor the monthly calendar.
Contribution rates and schemes (2026)
- Social Security — the standard rate is 5% from the employee and 5% from the employer, subject to any temporary statutory reduction.
- The monthly wage ceiling rises from THB 15,000 to THB 17,500 on 1 January 2026, lifting the maximum contribution per side from THB 750 to THB 875.
- Employee Welfare Fund contributions are scheduled to begin on 1 October 2026 for covered employers with 10 or more staff — 0.25% from each side, rising to 0.50% each from 1 October 2031. Exemption turns on the statutory rules, including whether a qualifying provident fund covers the employees concerned.
- Provident fund is voluntary — employee and employer contributions generally sit between 2% and 15% of wages, at rates set by the fund's own rules rather than a matched pair.
Filing deadlines
- Personal income tax (PND 1) — filed electronically, normally by the 15th of the next month, subject to the Revenue Department's published calendar.
- Social Security (SPS 1-10) — by the 15th of the next month.
- The annual payroll summary (PND 1 Kor) — within February, subject to the Revenue Department's calendar for the year.
- Employee withholding certificates (50 Tawi) — by 15 February, and within one month of leaving for a mid-year leaver.
- Employees' own tax returns (PND 90/91) — by 31 March, with the Revenue Department announcing the electronic-filing extension each year.
The wider rules that shape pay
- The daily minimum wage ranges from THB 337 to THB 400 by province, district and business type under Wage Committee Notification No. 14, in force since 1 July 2025. The THB 400 rate covers Bangkok, Phuket, Chonburi, Chachoengsao and Rayong, Koh Samui district, and hotel categories 2, 3 and 4 together with the entertainment establishments specified in the same notification, nationwide.
- Personal income tax is progressive: the first THB 150,000 of net income is exempt, and the top 35% rate applies only to net income above THB 5 million.
- Payslips may be issued on paper or electronically; the statutory requirement is the wage-payment record, not a prescribed payslip form.
- Employee and wage-payment records are kept for at least two years under section 115 of the Labour Protection Act; payroll records supporting the accounts fall under the Accounting Act's five-year rule.
How payroll runs each month
A predictable cycle keeps pay on time and every statutory filing on its due date.
Confirm inputs
Confirm salaries, leave and any changes for the period.
Calculate
Calculate net pay, tax and contributions for each employee.
Client approves
The client reviews and approves the run before any payment.
Pay & issue payslips
Staff are paid and payslips issued.
File & remit
PND 1 and Social Security are filed and paid by their deadlines, together with the Employee Welfare Fund where it applies.
Year-end
The PND 1 Kor summary and 50 Tawi certificates are issued.
Payroll mistakes hurt morale faster than almost anything else
Thai payroll has more moving parts than most foreign employers expect: progressive personal income tax withheld via PND 1; Social Security contributions filed via SPS 1-10; Provident Fund contributions (if the company runs one); allowances vs. fringe benefits; and the year-end PND 1 Kor return.
We run the monthly cycle end-to-end. Salaries are calculated; withholding tax and SSO contributions deducted; payslips issued in English and Thai; payment instructions sent to your bank or executed via direct deposit; SSO submission filed; PND 1 filed; year-end PND 1 Kor reconciliation issued.
The payroll team is separate from the accountants who handle your books, which preserves segregation between the two roles.
The statutory basis for every rate, deadline and record above — with the penalties for missing them — is set out in our employer’s guide to payroll and social security in Thailand.
What we do
- Monthly net-pay calculation
- Withholding tax (PND 1) calculation and filing
- Social Security (SPS 1-10) calculation and filing
- Provident Fund coordination where applicable
- Bilingual payslips (English/Thai)
- Bank payment instructions or direct-deposit execution
- New-hire onboarding and SSO registration
- Leaver processing and final-pay reconciliation
- Year-end PND 1 Kor return
- Personal-income-tax certificates for employees (50 Tawi)
Our service commitments
- Payroll data is restricted to authorized personnel under our documented access-control procedures
- Bilingual payslips so foreign and Thai staff both understand them
- Year-end PND 1 Kor and 50 Tawi certificates issued without separate request
How we work
Onboarding
Employees, salary structure, allowances, and Provident Fund (if any) loaded onto the payroll system.
Monthly cycle
By the 25th: HR changes captured. By the 28th: payslips issued, payments executed. By their statutory deadlines the following month (by the 15th): SSO and PND 1 filed.
Mid-year and year-end
Bonus runs, mid-year adjustments, and the year-end PND 1 Kor reconciliation.
Employee certificates
50 Tawi tax certificates issued by 15 February for employees’ personal tax filings, and within one month of leaving for anyone who departs mid-year.
Speak with our team
Send a message — typical response within one hour during office hours.
WhatsApp +66 95 332 2447 Send an Enquiry Call +66 2 026 0600Frequently asked
How many employees do you handle?
We run payrolls from 1 to 200+ employees. Scope and pricing scale with headcount.
Do you process directly into employee bank accounts?
Yes — either via direct execution from your bank or via a payroll account we operate on your behalf.
Can you handle Provident Fund contributions?
Yes — coordinated with the Provident Fund manager you've appointed, or we can introduce one.
What about foreign employees on different tax bases?
Foreign employees generally remain subject to the ordinary progressive rates unless a specific preferential regime applies. Qualifying LTR Highly Skilled Professionals may be eligible for a 17% rate on qualifying employment income, and other preferential regimes — the IBC regime among them — can apply in particular cases. We confirm each employee's tax status, income type and eligibility before applying any special rate in payroll.
Reviewed by the Khonsu Legal team · 21 August 2026
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