Payroll, personal income tax withholding and social security
In short
Employers withhold personal income tax from salaries under the Revenue Code and register employees with the Social Security Office under the Social Security Act B.E. 2533 (1990), remitting both employer and employee contributions each month.
Payroll is where employment law, tax and immigration meet. The salary recorded in the payroll should be consistent with the employment contract, the work permit application and the tax filings, because inconsistencies between them are exactly what inspections look for.
Foreign employees have their own layer: tax residence depends on days present in Thailand in the tax year, and social security treatment depends on the employment arrangement, so both should be confirmed at hiring rather than at year-end.
What we need from you
- Employment contracts and salary structure
- Employee identity documents and tax identification numbers
- Social security registration status of the company
- Benefits, allowances and any equity compensation
Watch out
Contribution rates and ceilings are set by regulation and have been adjusted before — verify the current figures with the Social Security Office.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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