Payroll & Social Security
ทำเงินเดือนและประกันสังคม (Payroll) · § Payroll
Quick Answer
We calculate salaries, withhold tax and social security, issue payslips, file PND.1 and monthly SSO forms, issue year-end withholding certificates, and register joiners and leavers on time.
Timeline: Send attendance data before payday · PND.1 by the 7th of the following month (e-filing extensions per notice) · SSO by the 15th · new hires registered within 30 days.
Official fee: No filing fee, but late contributions or tax incur statutory surcharges. Check current rates with the Social Security Office and the Revenue Department.
Legal Basis
The Revenue Code requires employers to withhold tax from salaries and file PND.1 monthly and PND.1 Kor annually; the Social Security Act requires registering employees and remitting contributions by the 15th of the following month.
Who Needs This
Companies from their first employee, employers of foreign staff with work permits, and owners who prefer salary data not to pass through many internal hands.
Required Documents
- Employee ID cards or passports
- Employment contracts with salary, overtime and benefits
- Allowance information declared by employees, e.g. life insurance, funds
- Work permits for foreign employees
- Bank accounts used for salary payment
Common Pitfalls
- Not registering new hires with social security on time
- Treating workers as freelancers when the relationship is employment
- Paying bonuses without including them in annual tax calculations
- Paying foreign staff less than the salary declared in the work-permit application
Typical Use-cases
- A new company hiring its first employee
- A foreign-owned company with mixed Thai and foreign staff
- A restaurant with hourly staff and variable overtime
FAQ
- Do freelancers need social security?
- Genuine independent contractors are not registered as employees, but workers with fixed hours under supervision may legally be employees. We review the arrangement first.
- How is a bonus taxed?
- It is combined with annual income under the progressive scale and must appear on the year-end PND.1 Kor.
- What extra is needed to hire a foreigner?
- A work permit before starting work, the same tax and social-security deductions as Thai staff, and a salary consistent with what was declared. We coordinate with our visa and work-permit team.
- Can salaries be paid by bank batch?
- Yes. We prepare the payment file in your bank's format, and your authorised signatory approves it.
Other Accounting & Payroll Services
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Official sources — accounting, tax, social security
The information on this page follows the official sources below. Always check the latest version before you file.
- Revenue Department — Revenue Code, income tax, VAT— Revenue Department
- Social Security Office— Social Security Office
- Department of Business Development — company registration— Department of Business Development
- Office of the Council of State — Thai law database— Office of the Council of State
- Board of Investment (BOI) / LTR Visa— Thailand Board of Investment
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Frequently asked questions
- Can a foreigner own 100% of a Thai company?
- Full foreign ownership is possible for some activities, but there is no blanket permission. Check the Foreign Business Act definition, actual activities, sector-specific restrictions and any required licence or certificate. BOI promotion and treaty rights apply only within their approved scope; they do not automatically confer land rights, visas or work permits. Do not use nominee shareholders. Verify the proposed structure with DBD.
- What is the minimum registered capital for a Thai company?
- Do not apply one capital figure to every incorporation, foreign-business licence, visa or work-permit application. Registered capital and paid-up capital are different, and the applicable requirements depend on actual activities, ownership, permit category and any BOI or treaty conditions. Capital is a company funding requirement, not our service fee. Confirm the relevant criteria with DBD, the Department of Employment and Immigration before choosing the structure. Ask our team for a quotation for the agreed work.
- How long does company registration take?
- Separate document preparation, name reservation, signatures and DBD review from VAT registration, Social Security and bank onboarding. Timing depends on the filing channel, complete documents and any requests for corrections or additional evidence; no completion date is guaranteed. Ask our team for a quotation and a planning estimate after the proposed structure and documents have been reviewed.
- What ongoing accounting obligations does a Thai company have?
- A Thai limited company keeps statutory books and prepares audited annual statements even without trading. Tax returns depend on its payments, VAT status, accounting period and taxpayer category: PND1, PND3 and PND53 are not universal monthly returns for every company, and PP30 applies to VAT-registered businesses, including nil-return months while registration remains active. Check PND50, PND51 and each filing deadline with RD; check annual statements and shareholder filings separately with DBD.
