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, Social Security contributions are filed on form SPS 1-10, and employers also contribute to the Workmen's Compensation Fund. 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, employers must issue payslips to staff — these may be paper or electronic — and keep their payroll and time records for at least five years. 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
The annual employer contribution that covers work-related injury and illness.
Provident fund
Voluntary retirement savings administered where the company runs a scheme, with employer matching.
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 fixed by law — missing either carries penalties, so they anchor the monthly calendar.
Statutory contributions (2026)
- Social Security — 5% from the employee and 5% from the employer.
- 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.
- The new Employee Welfare Fund applies to employers with 10 or more staff from 1 October 2025 at 0.25% each, rising to 0.5% from October 2030.
- Provident fund is voluntary — typically 2–15% of salary with an employer match.
Filing deadlines
- Personal income tax (PND 1) — by the 7th of the next month, or the 15th if e-filed.
- Social Security (SPS 1-10) — by the 15th of the next month.
- The annual payroll summary (PND 1 Kor) — by February.
- Employee tax returns (PND 90/91) — by 31 March.
The wider rules that shape pay.
- The daily minimum wage ranges from THB 337 to THB 400 by province, with THB 400 applying in Bangkok, Phuket, Chonburi, Chachoengsao, Rayong and Koh Samui since 1 July 2025.
- Personal income tax is progressive, running from 0% to 35%.
- Payslips may be issued electronically.
- Payroll and time records must be kept for at least five years.
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, Social Security and the Welfare Fund are filed and paid by their deadlines.
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.
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)
What you get
- Confidential — salaries known only by the payroll team, not by your other accountants
- 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 to employees in February for their personal tax filings.
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 with a Long-Term Resident Visa or BOI senior-employee status may be on different personal-tax bases. We handle all of these.
Reviewed by the Khonsu Legal team · 1 July 2026
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