Thai Employment & Work Permit Lawyer — Bilingual Contracts, Work Permits, Non-B / Smart / LTR Visas, BOI OSOS, Social Security, PDPA HR

Visa & Work Permit eligibility matrix

• Non-Immigrant B (business / employment): registered capital ≥ THB 2M per WP plus 4 Thai staff per foreigner (waived for BOI / Treaty of Amity)
• Non-Immigrant B-A (BOI / IEAT): capital ≥ THB 2M, no Thai-staff ratio — issued at OSOS in three hours
• Non-Immigrant O (Thai spouse / dependant): registered marriage + income sponsor THB 40,000/month or deposit THB 400,000
• Non-Immigrant O-A (retirement ≥ 50): deposit THB 800,000 or income THB 65,000/month + health insurance USD 100,000 inpatient / USD 40,000 outpatient
• Non-Immigrant ED (education): acceptance letter from a MOE / MHESI-accredited institution
• Smart Visa T/I/E/S/O — 4 years, no work permit required: 13 S-Curve industries (Next-Gen Auto, BioTech, Medical, AI, Robotics, etc.) with minimum salary THB 100,000 (T) or THB 200,000 (E)
• LTR Visa — 10 years + flat 17% PIT (HSP only): Wealthy Global Citizen / Wealthy Pensioner / Work-from-Thailand Professional / Highly-Skilled Professional
• DTV (Destination Thailand Visa) — 5-year multiple entry: digital nomad / freelancer / workation; cannot employ Thai staff and no work permit issued
• APEC Business Travel Card (ABTC): visa-free entry to Thailand for up to 90 days for cardholders from 21 APEC economies

Work Permit — process and core documents

Step 1 — pre-arrival: the employer files **WP3 (pre-approval)** with the Department of Employment or through the e-Workpermit portal — required documents: corporate affidavit, shareholder list, financial statements, Por.Por.20 VAT registration, tax receipts, job description, the foreigner's academic credentials and experience letters — 7–10 business days — the WP3 result is sent to the relevant Thai embassy to issue the Non-B visa.

Step 2 — entry on Non-B → within 30 days the employer files **BT.50** with the Department of Employment (digital work permit through the e-Workpermit system since 2020) — documents as for WP3 plus a medical certificate covering the five statutory prohibited diseases (infectious leprosy, infectious tuberculosis, elephantiasis, drug addiction, chronic alcoholism) — 7 business days — government fee THB 3,100–6,100/year by nationality.

Step 3 — extend the Non-B visa to one year at Immigration within the first 90 days: WT.51, approved WP, the last six months of PND.1, six months of SSO contributions, staff list and photos of the workplace — minimum salary by nationality: Japan / Europe / USA / Canada / Australia THB 50,000/month, Korea / Hong Kong / Singapore / Taiwan THB 45,000, China / India THB 35,000, ASEAN THB 25,000, Africa THB 25,000

Step 4 — 90-day reporting at Immigration (Immigration Act § 37) via e-Notification or post — must be filed no more than seven days before or after the 90-day mark — fine THB 2,000–5,000

Step 5 — re-entry permit (Single THB 1,000 / Multiple THB 3,800) if leaving Thailand before the next visa extension, otherwise the visa is automatically void

BOI One-Stop Service Centre (OSOS) — 3-hour visa & work permit

• Eligibility: BOI-promoted companies, IEAT zones, representative / regional offices, Smart-endorsed and LTR-endorsed companies
• Location: 18th floor, Chamchuri Square Building, Phayathai Road (Mon–Fri 08:30–16:30)
• Co-located agencies: Immigration Bureau + Department of Employment + BOI Visa Unit + Revenue Department (TIN) + Social Security Office + DBD
• Turnaround: visa issue / extension + work permit + 90-day reporting within three hours when documents are complete
• Fees: BOI endorsement fee THB 100 + standard visa / work permit fees
• Online pre-submission: BOI e-Expert and Single Window for Visa and Work Permit (SWVWP)
• Smart Visa endorsement: BOI certifies eligibility within 30 business days, after which the visa is collected at an embassy abroad or at OSOS

LTR Visa (10 years) — four categories and conditions

**Wealthy Global Citizen (WGC)**: assets ≥ USD 1M, income ≥ USD 80,000/year (last 2 years), invested ≥ USD 500,000 in Thailand (government bonds / real estate / paid-up equity), health insurance ≥ USD 50,000 or deposit USD 100,000.

**Wealthy Pensioner (WP)**: aged ≥ 50, passive income ≥ USD 80,000/year (or USD 40,000 with a USD 250,000 investment in Thailand) plus equivalent insurance.

**Work-from-Thailand Professional (WFTP)**: income ≥ USD 80,000/year (last 2 years), employed by a foreign company with revenue ≥ USD 150M over the last 3 years, with ≥ 5 years of relevant experience.

**Highly-Skilled Professional (HSP)**: income ≥ USD 80,000/year, master's or PhD or recognised IP holdings, working in one of ten targeted industries — flat PIT of 17% under LTR Royal Decree §§ 6 and 14.

Cross-category privileges: 10-year visa (5+5), digital work permit (no employer-change penalty), airport fast track, annual reporting in lieu of 90-day reporting, dependants on the same visa (spouse + children ≤ 20, up to four), waiver of the 4:1 Thai-to-foreigner staffing ratio.

Termination & severance pay (LPA § 118)

• 120 days to 1 year of service: 30 days of last wages
• 1–3 years: 90 days
• 3–6 years: 180 days
• 6–10 years: 240 days
• 10–20 years: 300 days
• ≥ 20 years: 400 days (increased from 300 by the 2019 amendment)
• Notice pay (§ 17): at least one pay cycle (capped at three months) or payment in lieu
• Unfair dismissal compensation (Labour Court Act § 49): typically 6–24 months of salary in addition to severance
• Protected dismissals: pregnant employees (§ 43), union committee members (LRA § 121), employees who have lodged demands (LRA § 31)
• Severance is partially PIT-exempt under Revenue Code § 42(17) (lesser of 300 days or THB 300,000)

Social Security + Workmen's Compensation + Provident Fund + PIT / WHT

• Social Security (SSO § 33): employer 5% + employee 5% of salary base THB 1,650–15,000 (contribution cap THB 750/month per side)
• Workmen's Compensation Fund: employer-only 0.2–1.0% of payroll by business risk class
• Provident Fund (PVD — voluntary): employer matches 2–15%; employee contributions deductible up to THB 500,000/year
• PIT (Revenue Code § 40(1) employment income): progressive 0–35%; tax residents (≥ 180 days/year in Thailand) are taxed on worldwide income when remitted to Thailand under Departmental Order Por. 161/2566 effective 1 Jan 2024
• WHT on foreign service providers (non-employees) under § 70: 15% royalties / 10% dividends, reducible by DTA
• LTR HSP enjoys a flat 17% PIT on Thai-source income (LTR Royal Decree §§ 6 and 14)
• Smart Visa holders do not receive a flat rate — they pay progressive 0–35%
• Stock options / RSUs are taxed on vest or exercise (Revenue Code § 40(1) + Departmental Instruction Por. 113/2545)

PDPA HR compliance (Section 24 — sensitive data)

Lawful basis (legitimate interest): name, ID / passport number, address, position, salary, bank account, performance reviews. Lawful basis (explicit consent under § 24): religion (often on application forms), blood type, health record (medical certificate), criminal history (background checks), biometrics (fingerprint / face scan for access control), ethnicity, political opinions.

Cross-border transfer (§ 28): HR data to overseas HQ requires an adequacy decision (EEA under GDPR), Standard Contractual Clauses (SCC under PDPC 2566), or Binding Corporate Rules (BCR) — transfers to jurisdictions without an adequate regime require specific consent.

Retention: contractual claims prescribe at 10 years under CCC § 193/30 — employment files should be retained for up to 10 years post-departure; SSO / PVD / PIT withholding records for 5 years under Revenue Code § 87/3.

Penalties: PDPC administrative fine up to THB 5M plus compensatory and punitive damages (2x) under §§ 78 and 83; criminal liability under § 79 — up to one year of imprisonment plus THB 1M fine for unlawful use of sensitive personal data.

Fees (fixed-fee + capped time-based — no contingency)

• Bilingual executive employment contract: THB 35,000–95,000
• Employee handbook + Work Rule under LPA § 108 (≥ 10 staff): THB 65,000–185,000
• Standard Work Permit + Non-B visa (non-BOI): THB 35,000–55,000/person + government fees ~THB 6,100
• Work Permit + Non-B via BOI OSOS: THB 18,000–35,000/person (dependants + THB 12,000 each)
• Smart Visa endorsement + application: THB 75,000–145,000/person
• LTR Visa application (any category): THB 95,000–185,000/principal + THB 35,000/dependant
• HR + payroll compliance audit: THB 85,000–250,000/year
• Severance calculation + negotiation: THB 35,000–125,000/case
• Labour Court litigation: THB 85,000–450,000/instance (Central Labour Court / regional / Supreme Court Labour Division)
• Outsourced PDPA HR DPO: THB 45,000–135,000/month

Risks & reservations

• We do not guarantee Work Permit / visa approval — these remain within the discretion of the Department of Employment, Immigration Bureau and BOI
• We do not accept sham employment, nominee work permits, visa runs or marriages of convenience
• We do not assist employment that violates the Foreign Working Management Emergency Decree § 8 (24 occupations reserved for Thai nationals — hair stylist, tour guide, unlicensed architect, etc.)
• We do not accept document forgery, fake degrees or fabricated experience letters (Penal Code § 264 carries up to 3 years imprisonment)
• Smart Visa / LTR endorsements can be revoked when the employer or qualifying status changes
• The new tax-residency rule (Por. 161/2566) means foreign-source income remitted to Thailand is taxable once you spend ≥ 180 days/year in Thailand — LTR is not a blanket tax holiday
• PDPA cross-border transfers require a lawful basis — we will not accept work that transfers sensitive personal data without SCCs or explicit consent
• Government fees are indicative and subject to change