{"id":25537,"date":"2026-10-23T09:05:35","date_gmt":"2026-10-23T09:05:35","guid":{"rendered":"https:\/\/akriviahcm.com\/blog\/?p=25537"},"modified":"2026-11-04T09:21:56","modified_gmt":"2026-11-04T09:21:56","slug":"global-payroll-payroll-and-compliance-in-thailand","status":"publish","type":"post","link":"https:\/\/akriviahcm.com\/blog\/global-payroll-payroll-and-compliance-in-thailand","title":{"rendered":"Thailand Payroll and Compliance: Key Rules for Employers"},"content":{"rendered":"


\nPayroll and compliance in Thailand looks simple on paper: two main filings every month, one annual summary, and a labour act that rarely changes. In practice, 2026 broke that assumption. The Social Security wage ceiling rose for the first time in three decades, maternity leave grew from 98 to 120 days, and many of the guides still ranking for this topic quote the old numbers.<\/span>\u00a0<\/span><\/p>\n

This guide covers payroll and compliance in Thailand as it stands in 2026: who you register with, what you deduct and when you file, how income tax is withheld, which labour rules reach the payslip, and the mistakes that catch employers out.<\/span>\u00a0<\/span><\/p>\n

Thailand payroll at a glance<\/h2>\n

Thailand payroll runs monthly and involves two agencies on two different deadlines.<\/span>\u00a0<\/span><\/p>\n

\n\n\n\n\n\n\n
Obligation<\/span><\/b>\u00a0<\/span><\/td>\nRule in 2026<\/span><\/b>\u00a0<\/span><\/td>\nPaid or filed to<\/span><\/b>\u00a0<\/span><\/td>\nDeadline<\/span><\/b>\u00a0<\/span><\/td>\n<\/tr>\n
Social Security Fund<\/span><\/i><\/b>\u00a0<\/span><\/td>\n5% employee and 5% employer on wages from THB 1,650 up to THB 17,500, a maximum of THB 875 each<\/span>\u00a0<\/span><\/td>\nSocial Security Office<\/span>\u00a0<\/span><\/td>\nBy the 15th of the following month<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Income tax withholding<\/span><\/i><\/b>\u00a0<\/span><\/td>\nProgressive, 0% to 35%, withheld monthly from salary<\/span>\u00a0<\/span><\/td>\nRevenue Department<\/span>\u00a0<\/span><\/td>\nPND.1 by the 7th on paper or the 15th by e-filing<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Annual summary<\/span><\/i><\/b>\u00a0<\/span><\/td>\nEmployer’s summary of the year’s withholding, PND.1 Kor<\/span>\u00a0<\/span><\/td>\nRevenue Department<\/span>\u00a0<\/span><\/td>\nBy the end of February<\/span>\u00a0<\/span><\/td>\n<\/tr>\n
Provident fund<\/span><\/i><\/b>\u00a0<\/span><\/td>\nVoluntary, shares set by the plan<\/span>\u00a0<\/span><\/td>\nThe fund manager<\/span>\u00a0<\/span><\/td>\nPer the plan<\/span>\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n

Employers also pay Workmen’s Compensation contributions, roughly 0.2% to 1% of wages depending on the industry’s risk class. The most common slip in Thailand payroll is treating Social Security and income tax as one filing on one date. They are two filings, to two agencies, on two schedules.<\/span>\u00a0<\/span><\/p>\n

What changed recently<\/h2>\n

The recent changes are worth listing before the detail.<\/span>\u00a0<\/span><\/p>\n