A Guide to Thailand's Payroll, Tax & SSF Compliance

Thailand Payroll — WorkWisely Knowledge Base

COUNTRY PAYROLL

Thailand Payroll

Operate Thai payroll with SSO contributions, Revenue Department withholding, and Thai labor law compliance built in.

Thailand
👥 WHO USES THIS
▸Payroll admins in Thailand
▸Finance managing Thai compliance
▸HR supporting Thai employees
✨ WHAT YOU'LL ACHIEVE
▸Compute SSO contributions
▸Handle Thai withholding tax
▸Stay compliant with labor law

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.

Overview of Thailand's Statutory Payroll Framework

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.

Statutory Components Managed by WorkWisely

1. Social Security Fund (SSF)

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.

Parameter

Details

Contribution Base

Actual monthly wages, capped at THB 15,000

Employee Contribution Rate

5% of wages (max THB 750/month)

Employer Contribution Rate

5% of wages (max THB 750/month)

Government Contribution

2.75% of wages (government supplements the fund)

Total Maximum Combined Contribution

THB 1,500/month (employee + employer)

Payment Deadline

15th of the following month

Filing Form

SSO Form 1-10 (Kor.Tor.10) submitted monthly

Portal

sso.go.th e-Service portal


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.

Provident Fund (Kor.Thor.1)

In addition to Social Security, many Thai employers offer a voluntary Provident Fund (Gongthun Samarong Liang Cheep) registered with the Securities and Exchange Commission. WorkWisely supports Provident Fund deductions at negotiated rates and generates Kor.Thor.1 reports for fund managers.

2. Personal Income Tax (PIT) — Withholding Tax

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).

Annual Taxable Income (THB)

PIT Rate

0 to 150,000

0% (Exempt)

150,001 to 300,000

5%

300,001 to 500,000

10%

500,001 to 750,000

15%

750,001 to 1,000,000

20%

1,000,001 to 2,000,000

25%

2,000,001 to 5,000,000

30%

Above 5,000,000

35%


Key Deductions & Allowances

Amount (THB)

Employment Income Deduction

50% of income, max THB 100,000/year

Personal Allowance

THB 60,000

Spouse Allowance (if no income)

THB 60,000

Child Allowance (per child)

THB 30,000 (THB 60,000 from 2nd child onwards if born from 2018)

Life Insurance Premium Deduction

Actual premium paid, max THB 100,000

LTF / RMF / Thai ESG Fund

Up to THB 500,000 (combined, subject to fund-specific rules)

Donation Deduction

Actual amount, max 10% of net income after other deductions


Filing Form

Deadline

PND.1 (Monthly Withholding Tax)

7th of the following month (15th for e-filing)

PND.1 Kor (Annual Summary)

February 28 of the following year (March 31 for e-filing)

PND.91 (Individual Annual PIT Return)

March 31 of the following year (April 8 for e-filing)


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.

Frequently Asked Questions — Thailand Payroll

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.


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