Stay stress-free with built-in PIT and social security compliance.
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Withholding tax and filings (PND1, PND91)
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Personal Income Tax (PIT) brackets and updates
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Social Security contributions
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Automated payroll cycle and payslip distribution
What Employers Need to Know About Payroll in Thailand
Payroll compliance in Thailand is governed by the Revenue Department and the Social Security Office (SSO). Employers must calculate Personal Income Tax (PIT) using progressive tax rates and manage mandatory social security contributions.
Thailand payroll compliance also involves managing allowances, overtime, and statutory deductions correctly.
Key Payroll Components
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Personal Income Tax (PIT)
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Social Security Fund (SSF) contributions
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Overtime and statutory allowances
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Common Payroll Challenges
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Incorrect PIT calculations
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Overtime miscalculations
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Late statutory filings
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Payroll Filings & Reporting
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Monthly PIT withholding filings
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Monthly SSO contribution submissions
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Annual tax reconciliation (PND forms)
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How HR Forte Supports Thailand Payroll
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Automated PIT and SSO calculations
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Accurate overtime and allowance handling
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Structured statutory reports for compliance
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Have questions?
What statutory contributions are required for payroll in Thailand?
Employers in Thailand must manage Social Security Fund (SSF) contributions at 5% of each employee's monthly salary, subject to a maximum monthly salary cap of THB 17,500 — resulting in a maximum contribution of THB 875 per month from each party. Contributions are submitted to the Social Security Office (SSO) by the 15th of the following month. Employers must also withhold Personal Income Tax (PIT) monthly under the Revenue Department's withholding system (PND 1).
The Thai Ministry of Labor's new regulation outlines the next two-phase increase to the wage ceilings: Jan 2029 – Dec 2031, Monthly Wage Ceiling to increase to THB 20,000 with a maximum ceiling contribution of THB 1,000, From Jan 2032 onward, Monthly Wage Ceiling to increase to THB 23,000 with a maximum ceiling contribution of THB 1,150.
Is income tax deducted monthly in Thailand?
Yes. Employers must withhold Personal Income Tax (PIT) from employee salaries each month using the Revenue Department's progressive tax tables via PND 1 returns. Progressive rates range from 0% to 35%. Monthly withholding must be remitted by the 7th of the following month (or the 15th for e-filing). Most employees must also file an annual PND 91 personal income tax return by 31 March of the following year.
Do payroll rules in Thailand change frequently?
Yes. The Social Security Fund contribution rate, the monthly salary cap, and the Revenue Department's PIT brackets and deduction thresholds are reviewed periodically. Provincial minimum wages (set by the Central Wage Committee) are also updated regularly. Employers must monitor the Social Security Office and Revenue Department announcements for regulatory changes.
Can payroll errors lead to penalties in Thailand?
Yes. Late SSF contributions attract a surcharge of 2% per month on the outstanding amount. Incorrect or late PND 1 withholding tax submissions to the Revenue Department can result in fines of up to 100% of the tax underpaid plus a 1.5% monthly surcharge. Failure to pay minimum wages or maintain required payroll records can lead to prosecution under the Labour Protection Act B.E. 2541.
How can employers reduce payroll compliance risk in Thailand?
Employers can reduce payroll compliance risk in Thailand by using a payroll system that automatically applies the correct SSF contribution rates, calculates PIT withholding monthly using current Revenue Department tables, manages PND 1 submission deadlines, tracks provincial minimum wage updates across all locations, and maintains full payroll audit trails for SSO and Revenue Department inspections.
Why HR Forte in Thailand?
Thai payroll requires careful calculation of PIT, allowances, and social contributions. HR Forte automates the entire cycle — from tax deductions to filings — ensuring accuracy and compliance.