Thailand is one of Southeast Asia’s top destinations for foreign investment, offering favorable conditions for setting up a company. However, once your business is registered, managing payroll according to Thai labor and tax regulations becomes a critical responsibility.

At J&E Concierge Pattaya, we provide expert payroll services in Thailand—ensuring full compliance with local laws, proper salary calculations, timely tax submissions, and Social Security contributions.

Whether you’re a small business or managing international staff, outsourcing payroll saves time, avoids costly errors, and ensures that your company stays legally compliant.

In this article, we’ll walk you through:

• How payroll works in Thailand

• Key legal requirements for employers

• What’s included in our payroll service package

👉 Need payroll support in Thailand? Contact our consultants today to simplify your operations and focus on growing your business.

In Thailand, once you hire employees under a registered business entity, you become legally responsible for managing their compensation through a formal payroll system. Whether you employ two people or two hundred, payroll in Thailand must follow strict labor and tax regulations.

🔐 Employer Responsibilities:

• Pay employee salaries monthly, in accordance with the employment contract

• Withhold and submit personal income tax (PIT) on behalf of employees

• Contribute to the Social Security Fund (SSF)

• Maintain accurate employee records and payslips

• Ensure timely payment by the last working day of the month

Thai labor law applies uniformly, regardless of company size. Small businesses may handle payroll internally, but many employers—especially those with foreign ownership—prefer to outsource payroll services for better compliance and time savings.

📌 Key Facts About Payroll in Thailand:

• Payroll cycle: Monthly

• Payment date: Typically on the last working day

• Tax deductions: Payroll expenses are deductible from corporate income

• Fluctuations: Salaries may vary due to overtime, bonuses, sick leave, or maternity leave

• Tracking: Accurate time and attendance tracking is essential

A professionally managed payroll process ensures legal compliance, minimizes risk, and gives you peace of mind—so you can focus on growing your business in Thailand.

Both Thai residents and foreign business owners operating a company in Thailand—typically through a Limited Company—are required to establish a compliant payroll system for their employees. You may choose to handle this process internally or outsource it to a professional payroll agency.

Key Steps to Set Up Monthly Payroll in Thailand:

1. Employee Tax & Social Security Registration

• Apply for a Tax Identification Number (TIN) for each employee (Thai or foreign) via the Revenue Department

• Register employees with the Social Security Fund (SSF) within 30 working days of hiring

• Complete employee tax registration within 60 days of first salary payment

2. Monthly Payroll Processing & Reporting

• Calculate salaries, bonuses, and applicable withholding tax

• Submit monthly income tax withheld to the Revenue Department:

  • By the 7th (manual submission)

  • By the 15th (online submission)

• Submit Social Security contributions to the SSF Office

• Provide monthly payslips to all employees

3. Annual Filing Obligations

• File the annual tax return for each employee by March 31

• Submit any outstanding balances due to the authorities

4. Exit Procedures

• When an employee resigns or is terminated, submit Form PF and Social Security exit form (SSO)

• Remove them from the SSF system

5. Record-Keeping

• Retain all payroll and tax records for at least 7 years, as required by Thai law

✅ Staying compliant with Thai payroll regulations ensures smooth business operations, protects your employees, and helps you avoid late penalties or legal issues.

Companies operating in Thailand can choose from several payroll models, depending on their legal structure, resources, and level of local compliance. Here are the four main payroll options:

1. Remote Payroll

In a remote payroll model, employees in Thailand are added to the parent company’s payroll system abroad.
⚠️ Note: This model is generally not recommended due to compliance risks—Thai labor and tax laws require that local employee income be taxed and reported within Thailand.

2. Internal Payroll

Companies with a registered legal presence in Thailand may establish an in-house HR/payroll department. This option offers more control but also requires full understanding of:

• Local tax laws

• Payroll calculations

• Social Security contributions

• Monthly and annual filings

Recommended for: Large or growing Thai entities with the resources to manage payroll internally.

3. Outsourced Payroll (Recommended for Foreign Companies)

This is the most common and efficient solution for foreign-owned businesses. A local payroll services provider handles:

• Salary calculations

• Tax withholding and filing

• Social Security contributions

• Payslips and compliance reports

Ideal for companies with no local HR team or limited experience with Thai regulations.

4. Payroll Through a PEO/EOR (Professional Employer Organization / Employer of Record)

In this model, a third-party agency legally employs staff on your behalf. This allows you to operate in Thailand without setting up a legal entity, while ensuring full compliance with labor and tax law.

Useful for companies testing the Thai market or managing short-term teams.

Choosing the right payroll option depends on your company’s size, legal structure, and compliance capabilities.
👉 Need help selecting the best approach? Contact J&E Concierge for tailored payroll guidance.

Managing payroll in Thailand requires a deep understanding of local tax laws, labor regulations, and Social Security obligations. For many foreign companies, it’s not only time-consuming—it’s risky if done incorrectly.

At J&E Concierge, we simplify payroll by offering a fully managed service that ensures:

✅ Accurate salary calculations and tax withholding

✅ On-time submissions to the Revenue and Social Security Departments

✅ Monthly payslips for all employees

✅ Year-end employee tax reporting

✅ Full compliance with Thai labor laws

Why Choose J&E Concierge for Payroll Outsourcing?

• Unlimited online access to payroll records and reports

• Transparent, fixed pricing with no hidden fees

• Automatic updates for legal and tax regulation changes

• Scalable solutions for small teams or large organizations

With our experienced local team and deep knowledge of Thai regulations, we give you more than just time back—we give you peace of mind.

👉 Let us handle your payroll in Thailand so you can focus on what matters most: growing your business.

At J&E Concierge Pattaya, we offer a full range of payroll outsourcing services tailored to meet the legal and operational needs of foreign businesses in Thailand. Here’s what our payroll package includes:

Monthly Payroll Calculations

• Net salary computation

• Withholding Personal Income Tax (PIT)

• Overtime, bonuses, and deductions

• Social Security and Provident Fund contributions

Payslip Generation

• Individual payslips for each employee

• Clear breakdown of gross/net salary, deductions, and contributions

Bank Payment Instructions

• Preparation and submission of salary payment instructions to your Thai bank

• Ensures timely, accurate salary transfers each month

Monthly Withholding Tax Filing

• Preparation and submission of PIT returns for employees and directors

• Compliance with Revenue Department deadlines

Annual Withholding Tax Certificates

• Year-end documentation for each employee, summarizing:

  • Total earnings

  • Withholding tax

  • Social Security contributions

• Required for employee personal income tax filing

Social Security Filing

• Monthly SSF forms and submissions to the Social Fund Office

• Employee registration and exit reporting included

Provident Fund Contributions

• Monthly calculation and reporting of voluntary pension fund deductions

Workmen’s Compensation

• Annual contribution calculation and submission to the relevant authority

Government Payments & Reporting

• Submission of all payroll-related payments to Thai government agencies

Monthly Electronic Payroll Reports

• Receive clear, detailed electronic payroll summaries every month

• Full transparency into all payroll operations

Custom Payroll Solutions for Your Business

Whether you’re running a small team or a large multinational branch, our payroll services can be customized to fit your company’s structure, budget, and compliance goals.

👉 Get in touch with J&E Concierge today for a free consultation and let us take the stress out of payroll in Thailand.