Notary attorneys
Running payroll in Thailand engages at least three statutes at once: the Labour Protection Act B.E. 2541, the
Corporate services
Running payroll in Thailand engages at least three statutes at once: the Labour Protection Act B.E. 2541, the withholding rules in the Revenue Code, and the Social Security Act B.E. 2533. We process payroll, issue payslips, file the monthly returns and manage social security registrations.

Payroll failures in Thailand are rarely arithmetic. They come from misclassifying the relationship — engaging someone as a "consultant" while managing them as staff — or from skipping social security registration for probationary employees, which the law does not exempt.
This page sets out monthly and annual employer duties, the personnel file every employee must have, and the specific issues that arise when employing foreign nationals whose payroll is tied to work permit and visa status. Fees are not published here — ask our team by phone, LINE or email.
Running payroll in Thailand engages at least three statutes at once: the Labour Protection Act B.E. 2541, the
Provinces · 50+77
Checked against the intended destination and receiving authority
Send your company profile, headcount and existing documentation by LINE, phone or email — we scope the work an
Minimum wage differs by province and changes by Wage Committee notification. Social security contribution rates and the wage base are fixed by ministerial regulation and are periodically reduced by temporary measures. Confirm the rate in force for the month you are calculating with the Department of Labour Protection and Welfare and the Social Security Office, or ask us to verify before you close the payroll period.
Personal income tax brackets and allowances change with annual tax measures; apply the Revenue Department rules in force for that tax year.
Variable facts — verify before relying on them
Minimum wage differs by province and changes by Wage Committee notification. Social security contribution rates and the wage base are fixed by ministerial regulation and are periodically reduced by temporary measures. Confirm the rate in force for the month you are calculating with the Department of Labour Protection and Welfare and the Social Security Office, or ask us to verify before you close the payroll period.
Do probationary employees need social security registration?
Yes. There is no probation exemption. The employer must register the employee within 30 days of the start date and remit contributions from the first month wages are paid.
Can we engage staff as freelancers to avoid social security?
Not safely. Status is judged on the substance of the relationship — supervision, fixed hours, use of the employer's equipment — not the contract title. If a labour inspector or the SSO reclassifies the person, back contributions and surcharges fall on the employer.
What happens if PND.1 is filed late?
A criminal fine under the Revenue Code plus a monthly surcharge until settled. The exact amount depends on the length of the delay and the officer's assessment, so confirm case by case with the Revenue Department.
How is overtime calculated?
The Labour Protection Act B.E. 2541 sets overtime and holiday pay as multiples of the hourly wage, with different multipliers for overtime on a working day, work on a holiday and overtime on a holiday. Read the overtime chapter directly and confirm with the Department of Labour Protection and Welfare when designing pay structures.
When must a company issue formal work rules?
Once headcount reaches the threshold in the labour protection legislation, the employer must prepare work rules in Thai, post them where employees can read them and keep them available for labour inspection.
What certification does a salary letter for a foreign visa need?
Most embassies want an English letter on company letterhead signed by an authorised director, with the signature notarised by a Notarial Services Attorney. Some also require legalisation by the Department of Consular Affairs and an embassy stamp. Tell us the destination country and we will assemble the correct pack.
How do we pay an employee who resigns mid-month?
Pro-rate the wage for days actually worked, settle statutory and contractual entitlements such as unused annual leave, and file the social security leaver notification on time.
Is payroll data covered by the PDPA?
Yes. Salary data, ID numbers and health information are personal data, some of it sensitive. You need a valid lawful basis, security measures and a data processing agreement with any external payroll provider.
How is your payroll fee set?
By headcount, pay frequency, benefit structure and the number of foreign employees. Contact our team by phone, LINE or email for a written quotation.
Answers written from real files: what to prepare, who certifies what, and business-day estimates.
Register as an employer with the Social Security Office and enrol the employee as an insured person, maintain an employee register, and withhold and remit personal income tax to the Revenue Department each cycle. The employee also needs a work permit that matches the actual position and workplace. Foreign degrees and police clearance certificates normally need certified translations before they can be submitted.
Issue it on company letterhead, signed by an authorised director, stating position, start date and remuneration per pay period. Translate it into the destination language and have a Notarial Services Attorney certify the signatory's signature. Most embassies also ask for a recent company affidavit proving signing authority, and many treat the letter as valid for only three to six months.
A foreign employee working lawfully with a work permit for an employer within scope is registered as an insured person on the same basis as a Thai employee. The employer must register the person within the statutory period from the start date and remit monthly contributions. Where an international agreement provides an exemption for a specific group, verify it case by case before deciding not to register.
Issue it on company letterhead showing the full name exactly as in the passport, position, start date, type of employment, salary and currency, plus the signatory's name and title. If the destination post requires it, the letter is translated, the signature is certified by a Notarial Services Attorney, and the file then goes through Consular legalisation and any embassy step the destination sets.
Three layers must line up: a visa status that permits employment, a work permit naming the actual employer and matching the real job description, and social security registration where applicable. Any change of position or workplace requires the permit to be amended before the new duties begin. Correct payroll with mismatched permit details still creates labour and immigration exposure.
Yes, though most recipients want three consistent items: payslips for the required number of months, an employment letter stating position and salary, and bank statements showing matching credits. Thai-language documents should be issued with a certified translation, then the company signatory's signature can be certified by a Notarial Services Attorney before any consular step the destination requires.
Set out the job title and duties matching the work permit, the workplace, working hours, wage and payment date, leave entitlements, probation terms and the notice mechanism. Keep the duties consistent with the permit wording, because a mismatch between contract and permit is an issue at renewal. A Thai version should be prepared and identified as the governing text.
Statutory severance is graduated by length of continuous service and is calculated on the last wage rate, with separate rules for notice pay and for termination without cause. Fixed-term arrangements do not automatically avoid it. Before any termination, document performance history and warnings, because the evidentiary record, not the contract wording alone, determines exposure at the Labour Court.
Commonly yes. Officers typically look for withholding tax filings, social security contribution records and evidence that the declared salary was actually paid to the named employee. Inconsistency between the salary stated in the application and the amount in the tax filings is a frequent cause of a request for further documents, so reconcile them before submission.
As a rule, an employee working for an employer in Thailand is registered as an insured person unless a statutory exemption or an applicable international agreement covers the case. Contributing elsewhere is not an automatic exemption. Check who the contracting employer is, where the work is actually performed, and who pays the salary, then obtain written confirmation before deciding not to register.
It turns on the source of income and tax residence together. Where the work is performed wholly outside Thailand by a non-resident, the withholding position differs from that of local staff and a double tax agreement may apply. Have the contract state the place of performance explicitly, keep entry and exit records, and take advice before configuring the payroll rule.
The employment contract and the work rules as actually published, written warnings, performance records, the notice of termination, and proof that severance or other statutory payments were made. For foreign employees, keep a bilingual version and evidence that the employee received and understood it, because comprehension is the point most often raised at conciliation.
An employment certificate stating position, start date and salary, consecutive payslips, the employee's withholding-tax filings and social-security remittance records. Officers cross-check the three sets of figures; if the certificate does not match what was remitted for tax, the file draws an immediate request for more documents. We reconcile the numbers before anything is submitted.
A written employment contract, an employee register, salary paid through a bank account, tax and social-security remitted on time, and a maintained file of work-permit and stay-extension documents. The usual failure is cash payment with no financial trail, which makes genuine employment impossible to prove. We build the standard file and give HR advance notice of every renewal window.
Position, start date, employment type, remuneration per pay cycle, the name and title of the authorised signatory, and the company seal — issued in English or certified-translated. Consulates cross-check it against payslips and bank statements, so inconsistencies are the common failure point. We align all three documents before the signature certification layer, which measurably reduces requests for further evidence.
Typically a termination-of-employment notice, the work-permit deregistration filing, the social-security exit filing, and an employment certificate for the departing employee. If that certificate will be used abroad, it should carry a certified translation and a signature certification. Each filing has its own deadline, so we sequence them together rather than letting the employee discover a gap months later.
The name exactly as in the passport, position, start date, whether the contract is permanent or fixed-term, monthly income with currency, and a statement that the holder is still employed on the issue date. It must be signed by an authorised signatory with the company seal. For foreign use it is then certified-translated and passes signature certification. We draft the wording to match what each embassy actually checks, so you are not guessing.
At least three: a service certificate stating the period and position, a year-to-date income statement, and confirmation that the contract has ended. All three are commonly requested later, when the employee applies for a visa or social-security credit in the next country. Certifying while the authorised signatory is still with the company is far easier than chasing them afterwards. We turn this into a standard HR bundle for you.
An employment certificate is issued by the company and states position, start date, and salary, which suits visa filings and status confirmation. Payslips evidence actual monthly payment and are often requested to show continuity. Many recipients want both, so we advise preparing them together from the start rather than absorbing a second request round.
Yes. A company can certify a past employment period, provided the wording makes clear the employment has ended. Language that implies current employment will contradict social security records and invites questions. We help draft wording that matches the facts, then arrange signature certification of the authorised signatory as the destination requires.
They are different documents. Payslips show a continuous run of monthly amounts; an employment certificate is the employer's confirmation that the person is genuinely employed, in what role, and since when. Most embassies and lenders want both together, and the certificate must be signed by someone with authority under the company affidavit. Signed by an HR officer without that authority, the whole bundle is usually returned.
Deregistration from social security, an employment certificate and a cumulative income summary for their tax filing, notification of the end of employment to the authorities holding the work permit, and coordination of their stay permission. Sequence matters: cancelling the work permit before the immigration side is handled immediately shortens how long the person may remain. We map the order before the final working day.
Before the first payday the company should be registered as an employer with the Social Security Office, have withholding-tax registration in place, and hold signed employment contracts with the agreed wage, working time and probation terms. Foreign employees additionally need a valid work authorisation matched to the actual role. Paying first and registering afterwards creates retroactive contribution and withholding exposure that is far more expensive than getting the sequence right.
Severance under Thai labour law depends on completed length of service and is separate from any notice period and from accrued unused annual leave. A settlement agreement does not remove statutory entitlements simply by saying so. Document the ground for termination contemporaneously, calculate each component separately on the payslip, and keep the acknowledgement of receipt. Most disputes we are asked to unwind turn on missing contemporaneous records, not on the arithmetic.
Work rules are expected in Thai and must be communicated to employees in a way they can be shown to have received. A bilingual handbook is the practical answer: Thai as the governing text, English alongside for foreign staff and the parent company. State clearly which language governs if the two ever diverge. Rules an employee cannot read are difficult to rely on when a disciplinary decision is later reviewed.
Renewals are usually assessed on consistency rather than volume: payslips matching the declared salary, personal income tax filings and receipts in the employee's own name, social security contribution records, and the employment contract. The common failure is a salary declared in the permit file that does not match what the tax filing shows. Keep one salary figure across every document, and change it only through a documented amendment.
ลูกค้าจริง 60+ สัญชาติทั่วโลก ใช้บริการ Notary, แปลรับรอง, MFA และสถานทูตกับเรา
"ทีมงานช่วยจัดเตรียมหนังสือมอบอำนาจสำหรับใช้ที่ออสเตรเลียได้รวดเร็วมาก พร้อมประสานงาน NAATI ครบจบในที่เดียว"
"Very professional notary service. Document was certified, translated and ready for the UK embassy in two business days."
"ใช้บริการรับรอง Affidavit + รายชื่อผู้ถือหุ้นเพื่อจดทะเบียนสาขาที่สิงคโปร์ ทีมงานละเอียดและตอบกลับไว"
Compliance work rarely stops at one page. These are the neighbouring topics in this cluster and the certification steps most files continue into.
Other topics in this cluster
Certification steps this often leads to
See the cluster overviewSend your company profile, headcount and existing documentation by LINE, phone or email — we scope the work and reply in writing within one business day.
Short answer: Company documents such as certificates, board resolutions, powers of attorney and financial statements must be signed by the authorised directors shown on the company affidavit, sealed where required, then have the signature certified by a notarial services attorney before consular and embassy legalisation in the order the receiver requires.
Thai legal entities
Foreign companies and branch offices
Tenders, contracts and investment files
1. Verify signing authority against the affidavit
Match director names, the number of required signatories and the seal condition against the latest affidavit; a signature outside those conditions invalidates the whole set.
⏱ Confirmed with quotation
2. Draft the documents and translation
Draft resolutions or powers of attorney with a defined scope, validity period and covered transactions, with names spelled exactly as in the passport.
⏱ 1–2 working days (estimate)
3. Sign before a notarial services attorney
Authorised signatories appear in person with original identity documents so the attorney can certify the signature and the signer's capacity.
⏱ 1 working day (estimate)
4. File for consular legalisation
Submit the certified set to the Department of Consular Affairs through the channel currently offered.
⏱ 1–3 working days (estimate, excluding agency queues)
5. File at the destination embassy and deliver
Submit to the receiving country's embassy or consulate under its own conditions, then deliver with a backup copy for company records.
⏱ 2–10 working days (estimate, varies by mission)
| Criterion | In-house | Our team handles it |
|---|---|---|
| Signing authority check | HR or the company secretary checks it internally | We reconcile the affidavit and seal conditions before printing |
| Resolution and POA drafting | Generic templates that may not match the transaction | Drafted for the actual transaction with wording receivers have accepted |
| Multi-layer filing | Staff make repeated trips between agencies | We run the layers continuously and report status at each one |
| Risk to the closing date | High when a rejection lands near signing day | Screened in advance by a team with more than 15 years in this field |
If you would rather your team not spend days moving files between agencies, we can run the chain from authority check to delivery. Initial consultation is available by phone, LINE or email.
All durations are working-day estimates excluding agency queues, and are not a guarantee of any authority's decision.
Sources: กรมพัฒนาธุรกิจการค้า (DBD) — บริการข้อมูลนิติบุคคล · กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ · สภาทนายความในพระบรมราชูปถัมภ์ · Last reviewed: 2026-08-10
Document and legalization advisers with 15+ years of practice
Before we start, we read your actual documents and confirm the legalization route matches what the receiving authority asks for. During the work we report progress, and after delivery we still answer questions about how to submit the file.
We prepare documents to the requirements of the receiving authority. Any approval decision remains at that authority's discretion.
Send your documents on LINE for a preliminary review, a recommended legalization route and a written quote.
General guidance, not a case-specific determination. Requirements change with agency notices — confirm with the receiving authority before you act.
Sources: กรมพัฒนาธุรกิจการค้า กระทรวงพาณิชย์ (DBD) · สำนักงานคณะกรรมการส่งเสริมการลงทุน (BOI) · กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ · สภาทนายความในพระบรมราชูปถัมภ์ · Last reviewed: 2026-08-04
Questions from Thai companies and from businesses with foreign shareholders or staff: what has to be filed, who signs, and which records immigration and labour offices tend to ask for.
No. Financial statements are filed with the Department of Business Development under the accounting legislation and must carry an independent opinion from a licensed auditor. The corporate income tax return goes to the Revenue Department with its own schedules. Deadlines and signatories differ, and both agencies occasionally grant case-specific extensions, so check the current-year notices each year.
The Revenue Code requires registration once turnover from goods or services passes the statutory threshold, and some businesses register voluntarily earlier so they can issue tax invoices. Thresholds and sector exemptions are amended from time to time, so verify the figure with the Revenue Department — or ask us to check it — before you decide.
Foreign employees working lawfully for a registered employer are generally insured persons on the same basis as Thai staff. The employer registers them and remits contributions on the Social Security Office cycle. Contribution rates and the wage base are adjusted by ministerial regulation from time to time, so always work from the office's latest published notice.
The payer withholds according to the category of income and remits to the Revenue Department by the deadline in the following month. Different forms apply to employment income, payments to individuals and payments to juristic persons. A withholding certificate must be issued to the recipient each time — that is the document they rely on to credit the tax in their annual return.
Reviewing officers usually want evidence the company genuinely operates: filed financial statements, tax returns with proof of submission, and social security remittance lists for staff. The exact bundle varies with the application type and the office. Ask the receiving officer for their document list first, then submit a complete set to avoid repeat requests.
For internal group use a working translation is enough. For filing with a foreign authority, bank or court you will usually need a certified translation, and many countries also require legalisation at the Department of Consular Affairs followed by the destination embassy. For Apostille states that chain shortens once the Convention enters into force for Thailand on 28 February 2027.
The accountant maintains the books and prepares the financial statements; the licensed auditor examines them and gives an independent opinion. The same person cannot hold both roles for the same entity because that defeats independence. Both professions are regulated by the Federation of Accounting Professions.
The Revenue Code provides for surcharges and penalties on late filing or underpayment, calculated by form type and length of delay, with separate fines available in some cases. The amount actually due must be computed case by case under the Revenue Department's published rules — do not treat figures quoted in general articles as settled.
A registered company must still keep books, close its accounts and file on schedule. Nil returns are filed where there is no activity. Letting filings lapse accumulates penalties and later complicates visa and work permit applications for foreign directors, because officers routinely ask for evidence of compliant filing history.
It depends on the income category and the double tax agreement between Thailand and the recipient's country. Some payments are withheld at Revenue Code rates; some qualify for a reduced rate when the recipient provides a tax residence certificate. Check the applicable treaty text before payment — correcting a wrong rate afterwards is difficult.
The accounting legislation sets a minimum retention period for books and supporting documents, and the Revenue Department may examine earlier years within the limits the law allows. Keep both digital files and signed paper originals, with an index, so you can respond to an examination notice quickly.
It depends on monthly transaction volume, payroll headcount, VAT status and the reporting language. We do not publish figures because scopes differ so widely. Send us an outline of your operations by phone, LINE or email and you will receive a scope of work and a quotation matched to your actual business.
Sources: กรมสรรพากร (The Revenue Department) · สำนักงานประกันสังคม (Social Security Office) · กรมพัฒนาธุรกิจการค้า (DBD) · สภาวิชาชีพบัญชี ในพระบรมราชูปถัมภ์ (TFAC) · Last reviewed: 2026-08-04
These are illustrative composites of common corporate document patterns, not individual client records, and not a guarantee of any authority's decision. Durations are approximate working-day ranges.
Illustrative scenarios, not individual client records · Last reviewed 2026-08-09
Short answer: Registrars refuse names that clash or breach naming rules, objectives that do not cover the real business, foreign shareholder powers of attorney without a complete certification chain, and incomplete office-address evidence.
We design the shareholding, objectives and foreign-document chain around the licences you will need next — advice first, filing second.
Durations are working-day estimates excluding agency queues, and are not a guarantee of any authority's decision.
Sources: กรมพัฒนาธุรกิจการค้า (DBD) · สภาทนายความในพระบรมราชูปถัมภ์ · Last reviewed: 2026-08-10
Company documents such as certificates, board resolutions, powers of attorney and financial statements must be signed by the authorised directors shown on the company affidavit, sealed where required, then have the signature certified by a notarial services attorney before consular and embassy legalisation in the order the receiver requires.
If you would rather your team not spend days moving files between agencies, we can run the chain from authority check to delivery. Initial consultation is available by phone, LINE or email.
Durations are working-day estimates excluding agency queues and are not a guarantee of any decision.

Statements on this page follow the authorities below. Confirm current requirements with the authority before filing. Last reviewed 2026-07-29.
Fees are not published online — ask our team by phone, LINE or email for a scope-based quote.