Do freelancers get SSO withheld?

Genuine independent contractors (§40) — no employer contribution. Disguised employees (fixed hours, supervision) — must be registered under §33. We analyse before registering.

How is 13th-month bonus WHT calculated?

Combined with annual salary and averaged under the progressive scale. e-Filing calculates automatically. Must appear on year-end PND.1-Kor.

What's involved in hiring one expat?

(1) Work Permit, (2) Non-B Visa, (3) SSO §33, (4) WHT at expat rates (often lower thanks to DTAs), (5) 90-day reporting. We handle end-to-end at THB 25,000.

Can salaries be paid via bank direct debit?

Yes — we integrate with SCB / KBank / BBL / Krungthai and auto-generate the .txt/.xml payment file monthly. Client approves via corporate banking.

Payroll & SSO Administration

จัดการเงินเดือน & ประกันสังคม (Payroll + SSO) · § Payroll

Quick Answer

Full-cycle payroll: salary calc + WHT (PND.1) + Social Security (SPS.1-10) + Workmen's Comp (Kor Tor 20-A) + payslip generation + bank direct debit — from THB 3,500/month (≤ 10 staff).

Timeline: Pay cycle 25th–31st · PND.1 due 7th (paper) / 15th (e-Filing) · SPS.1-10 by 15th · WHT Certificate to employees by end of February.

Official fee: Employer SSO contribution 5% (cap THB 750/employee) · Workmen's Comp 0.2–1% of wages · Late SSO surcharge 2%/month · WHT penalty 100–200% + interest.

Legal Basis

Social Security Act B.E. 2533 §33, 39, 40 — employer must register with SSO within 30 days of hiring first employee. Workmen's Compensation Act B.E. 2537. Revenue Code §50 (WHT). Labor Protection Act B.E. 2541 (payslip §90).

Who Needs This

Any employer with ≥ 1 employee · foreign-owned companies employing expats (Work Permit + WHT + SSO) · SMEs with regular part-time/freelance staff · BOI companies with monthly expat reporting duty.

Required Documents

ID/passport + house registration of every employee
Employment contracts + JDs
Employee tax allowance form (Lor Yor 01)
Monthly salary + OT + bonus + commission schedule
Employee register (Tor Ror 11) + expat Work Permit

Common Pitfalls

SSO not registered within 30 days → THB 20,000 fine + up to 6 months imprisonment
Not withholding progressive WHT (5–35%) → company liable + 100% surcharge
Cash salary without payslip → §90 Labor Protection Act breach, THB 20,000 fine
Expat without Work Permit → up to 5 years imprisonment + THB 100,000 fine for employer & employee

Typical Use-cases

Startup hiring first employee
SME with 20+ part-time/contract staff
Foreign company hiring 5 expats with Work Permits
Factory hiring MoU migrant workers (Myanmar/Cambodia/Laos)

FAQ

Do freelancers get SSO withheld?: Genuine independent contractors (§40) — no employer contribution. Disguised employees (fixed hours, supervision) — must be registered under §33. We analyse before registering.
How is 13th-month bonus WHT calculated?: Combined with annual salary and averaged under the progressive scale. e-Filing calculates automatically. Must appear on year-end PND.1-Kor.
What's involved in hiring one expat?: (1) Work Permit, (2) Non-B Visa, (3) SSO §33, (4) WHT at expat rates (often lower thanks to DTAs), (5) 90-day reporting. We handle end-to-end at THB 25,000.
Can salaries be paid via bank direct debit?: Yes — we integrate with SCB / KBank / BBL / Krungthai and auto-generate the .txt/.xml payment file monthly. Client approves via corporate banking.