Payroll Service — Salaries, Social Security, Provident Fund

Payroll Service — Salaries, Social Security, Provident Fund: documents, steps, cautions and comparison

Company, BOI & accounting reference — 35 answers

Compiled from Department of Business Development (DBD), Revenue Department, BOI and DIP requirements as cited on each service page. Government fees are set by those authorities and passed through at cost.

• Q12236. Payroll Service — Salaries, Social Security, Provident Fund — what is included?

  End-to-end payroll — salaries, bonuses, OT, and commissions calculated with progressive PIT withholding, 5% social security (capped at quoted after document review), and provident fund contributions. E-payslips issued monthly; SPS 1-10 and 6-09 filed with the Social Security Office and PND.1 filed with the Revenue Department by the 7th. Year-end PND.1 Kor and Form 50 Tavi issued to every employee. quoted after document review per employee per month. Sources: https://www.sso.go.th/ , https://www.rd.go.th/

• Q12244. How much do employer and employee contribute to social security?

  Employer 5%, employee 5% of salary, capped at the quoted after document review salary base (so quoted after document review maximum each per month), plus 0.2–1% workmen's compensation from the employer.

• Q12245. How is withholding tax calculated for foreign employees?

  Foreign employees in Thailand for 180+ days per year are tax residents on worldwide income. Under 180 days: Thai-source income only.

• Q12246. Is a provident fund mandatory?

  No, but if adopted it must be registered with the SEC. Contributions 2–15% of salary; employer must match or exceed employee. Employee contributions are tax-deductible up to the statutory cap.

• Q12247. How are year-end bonuses taxed?

  By tax-base annualisation — full-year tax including bonus, divided by 12, applied at the resulting average rate. Our payroll software follows the Revenue Department formula automatically.

• Q12248. When must a new hire be registered with SSO?

  Within 30 days of the start date. Late: quoted after document review per person per day (max quoted after document review). Terminations must be reported within 15 days.

• Q12249. How is overtime calculated?

  Weekday OT beyond 8 hours: 1.5x. Weekly rest day at normal hours: 1x, beyond normal: 3x. Public holiday normal hours: 2x, beyond normal: 3x (Labour Protection Act §61–64).

• Q946546. What are the end-to-end steps for acct payroll?

  We start with a document and fact review, prepare and verify the file, submit to the Department of Business Development (DBD) and the licensing agencies, follow up on any queries raised by officials, and hand over the completed result with a full copy set. For acct payroll a case manager tracks every stage and reports status. Call +66 83-249-4999 · LINE @NYC168 · Contact@nyclegal.co.th

• Q946548. Which documents are required for acct payroll?

  The baseline set is the applicant's ID or passport, the original documents relating to acct payroll, proof of connection (house registration, company affidavit or the underlying contract) and a power of attorney if a representative attends. The exact list follows the Department of Business Development (DBD) and the licensing agencies requirements on the filing date; we send a case-specific checklist before your appointment.

• Q946550. How long does acct payroll take?

  Timing depends on the Department of Business Development (DBD) and the licensing agencies queue, how complete your file is, and public holidays. Our own preparation usually takes a few business days; the official stage is an estimate that can shift. We give you a realistic acct payroll timeline before starting and update you as it progresses.

• Q946552. What costs are involved in acct payroll and how are they calculated?

  There are two components: official government fees passed through at the published rate, and our professional fee, which depends on scope, document volume and urgency of acct payroll. Fees are quoted case by case based on complexity and document volume — ask our team before work starts. You always receive a written breakdown before work begins — no hidden charges.

• Q946554. Can acct payroll be handled if I live upcountry or overseas?

  Yes. Send photos of your documents via LINE for a feasibility check, then we proceed under a power of attorney, or you sign at a Royal Thai Embassy/Consulate where you live and courier the originals back. For acct payroll we map out the fastest and safest option before you commit.

• Q946556. What are the most common mistakes in acct payroll and how do we prevent them?

  The usual causes of rejection are name spellings that differ between documents, documents that expire before the filing date, uncertified copies, and translations that do not match the original. the Department of Business Development (DBD) and the licensing agencies returns files for exactly these reasons, so we cross-check names, dates and seals across every page before submitting acct payroll.

• Q946558. Which laws or regulations govern acct payroll?

  The framework is set by the Civil and Commercial Code, the Foreign Business Act B.E. 2542 and the applicable tax legislation, together with the regulations and notifications issued by the Department of Business Development (DBD) and the licensing agencies, which are revised from time to time. Before advising on acct payroll we verify the version in force on the filing date and rely on official sources rather than second-hand summaries.

• Q946560. What happens if acct payroll is rejected or returned for correction?

  First we obtain the written reason from the Department of Business Development (DBD) and the licensing agencies, then separate formal defects (fixable and quickly refiled) from substantive or eligibility issues (which need a change of approach). Where the error is ours, we redo acct payroll at no extra professional fee and coordinate until the matter is resolved.

• Q946562. Who is acct payroll for, and what are the eligibility conditions?

  It suits anyone who must present the result of acct payroll to a government body, bank, educational institution or overseas counterparty. Applicant eligibility and supporting documents follow the Department of Business Development (DBD) and the licensing agencies rules; some cases require the document holder in person or a properly executed power of attorney. We screen eligibility free of charge before accepting the case.

• Q946564. How long does the result of acct payroll stay valid?

  Certified documents rarely carry an expiry date themselves, but most receiving authorities require issuance within 3–6 months of submission, and some are stricter. Check the destination's rule before starting acct payroll so nothing has to be redone; we plan the sequence around your filing deadline.

• Q946566. Does acct payroll also need an English or target-language translation?

  If the receiving body is overseas, a certified translation is normally required, and many countries insist on their own official language rather than English. We confirm the destination rule first, then produce a translation aligned with acct payroll and certify it in the same workflow to avoid extra rounds.

• Q946568. Should I handle acct payroll myself or use a service provider?

  Doing it yourself saves the professional fee but leaves you carrying the risk on document format, queueing and travel time, plus shifting the Department of Business Development (DBD) and the licensing agencies practice. A provider reduces rejection loops and gives you someone accountable for follow-up. For acct payroll we are happy to give initial guidance even if you proceed on your own.

• Q946570. Is there an express option for acct payroll?

  We can prioritise our own preparation subject to capacity, but any stage controlled by the Department of Business Development (DBD) and the licensing agencies follows official procedure and cannot be guaranteed to a fixed date. We tell you plainly what the fastest realistic acct payroll window is and offer alternatives if your deadline is too tight.

• Q946572. How is my data protected when you handle acct payroll?

  We process personal data under Thailand's Personal Data Protection Act B.E. 2562 (PDPA), use it only to carry out acct payroll as instructed, restrict access to the assigned team, and return or destroy originals on your instruction. You may exercise access or deletion rights at any time.

• Q946574. What happens after acct payroll is completed?

  Check names, dates and seals as soon as you receive the result of acct payroll, keep at least one digital copy, and submit to the receiving authority within its validity window. If the destination requires further legalisation — for example the Department of Consular Affairs or an embassy — we continue the chain in the same engagement.

• Q946576. What risks should I know before starting acct payroll?

  The main risks are destination rules changing mid-process, historic documents that no longer match current facts, and deadlines so tight that no correction round is left. We confirm requirements with the Department of Business Development (DBD) and the licensing agencies or the receiving body before filing acct payroll and build correction time into the plan.