Thailand's payroll compliance framework combines a mandatory social security contribution system with a progressive personal income tax structure. WorkWisely's Thailand payroll module ensures full compliance with the Social Security Office (SSO) and the Revenue Department, handling all computations, filings, and employee communications with precision and speed.
Payroll in Thailand is primarily governed by the Social Security Act B.E. 2533 (1990) and the Revenue Code (for Personal Income Tax). Employers must register with the Social Security Office (SSO) and the Revenue Department, and submit monthly contributions and withholding tax within statutory deadlines. Thailand operates on a self-assessment annual income tax system where monthly withholding serves as advance payment.
Thailand's Social Security Fund provides coverage for sickness, maternity, invalidity, death, child allowance, old age, and unemployment. Contribution is mandatory for all employees aged 15 to 60 years employed by establishments with one or more employees.
WorkWisely auto-caps social security contributions at the THB 15,000 wage ceiling, tracks each employee's SSO card number, and generates the monthly Kor.Tor.10 e-filing form. The system handles new registrations, terminations, and corrections with the SSO portal.
Personal Income Tax (Phasi Ngoen Dai Bukhkhon) in Thailand is progressive. Employers must withhold PIT monthly and remit it to the Revenue Department. Annual tax is self-assessed by employees via PND.91 (for employment income only) or PND.90 (for mixed income).
WorkWisely's Thailand PIT engine annualises monthly income to compute the correct withholding, applies all eligible deductions and allowances, and calculates PND.1 monthly withholding tax. The system supports e-filing export to the Revenue Department's e-Filing platform and generates tax certificates for employees.
Q: Does WorkWisely support both THB and multi-currency payroll for expats in Thailand?
A: Yes. WorkWisely supports payroll in Thai Baht (THB) for local employees and can process shadow payroll in home currency for expatriate employees. Expat PIT is calculated on Thailand-sourced income with appropriate treaty relief adjustments.
Q: How does WorkWisely handle mid-year employee separations for PIT reconciliation?
A: For employees who resign mid-year, WorkWisely performs a year-to-date tax reconciliation, calculates any additional withholding or refund due at separation, and generates the termination-month PND.1 with the adjustment. An employee tax certificate (Nang-sue Rab Rong) is automatically generated.
Q: Is Provident Fund deduction optional or mandatory in WorkWisely's Thailand module?
A: Provident Fund is voluntary in Thailand. WorkWisely allows you to configure fund rules per employee group or individually, defining contribution rates for both employee and employer portions according to the Provident Fund Committee's approved rates.