Accounting, tax & payroll

Thai Payroll, PND.1 & Social Security: What to File

Payroll does not end with paying staff. Employers must withhold and file PND.1 income tax, remit employee and employer social-security contributions, notify joiners and leavers, and give employees withholding certificates. We set up data, calculate, send drafts for authorised approval, file under agreed authority and hand over evidence every period. We do not replace a lawyer in labour disputes and cannot guarantee agency review outcomes.

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Illustration of a monthly payroll review with a filing calendar — AI-generated illustration, not our office, staff, client records or an actual government-system screen.

Payroll events that often go wrong, and what to check

Event	Records needed	What to check
New hire	Contract, start date, ID and any existing social-security status	Register the insured person within the Social Security Office timeframe and set withholding from the allowances the employee declares
Foreign employee	Work permit, visa and employment terms	Check the permit covers the actual job and employer; social-security coverage follows employment status, not nationality alone
Resignation, dismissal or contract end	Resignation or termination letter, last working day and unused leave	Separate unpaid wages, severance and pay in lieu of notice: a voluntary resignation generally does not trigger severance. Notify the end of insured status
Earlier period withheld or filed wrongly	Submitted returns, receipts, payslips and the miscalculated items	Check the agency's additional-filing or correction route, estimate any surcharge and inform affected employees

Sending employee data safely

Salary, ID numbers, bank accounts and health information from medical certificates are personal data. Send only what the work needs through an agreed channel, and never send passwords or OTPs for social-security, Revenue Department or banking systems via contact forms, LINE or ordinary email. An authorised company signatory should approve totals before payment and filing each month.

Official sources and information limits

Reviewed 8 October 2026 · General information. Contribution rates, wage ceilings and minimum wages change by announcement, so this page does not state figures; check the announcement applying to the actual period before calculating.

Work we accept

Calculate salary, overtime and deductions from company-approved data
Withhold and file monthly PND.1 and annual PND.1 Kor
Calculate and remit social-security contributions and notify joiners/leavers
Issue payslips and withholding certificates (50 Tawi)
Reconcile provident-fund amounts with the fund manager under fund rules
Check payroll-related records for foreign staff and compute final pay on exit

What we do not do

Litigating or representing in labour disputes (referral to our lawyers available)
Obtaining work permits in place of the Department of Employment or certifying lawful employment
Backdating, under-reporting wages or splitting contracts to avoid contributions

Documents to prepare

Company certificate, tax ID and social-security employer number (if any)
Employee list with start dates, positions, wages and ID numbers
Time records, overtime, leave and additions/deductions
Allowances declared by employees and prior-employer income in the same year (if any)
Work permits and visas for foreign staff
Previous returns, receipts and payroll registers when switching providers

How the work proceeds

1.Set up employer and employee data
We check the employer number, insured status, allowances and periods already filed by a previous provider to avoid duplicates or gaps.
2.Collect time and change data
The company sends time, overtime, leave, joiners/leavers and additions/deductions before the agreed cut-off.
3.Calculate and send drafts for approval
We compute pay, withholding and contributions at the rates announced for that period, then an authorised person approves totals.
4.File and remit
We file PND.1 and contributions under agreed authority; the company pays through agency or bank channels.
5.Hand over evidence and close the period
We deliver payslips, filed returns, receipts and the payroll register; at year end we issue 50 Tawi and file PND.1 Kor.

Statutory deadlines

PND.1 is due by the 7th of the following month on paper; online filing usually receives an extension under the Revenue Department's current announcement.
Social-security contributions are due by the 15th of the month after wages are paid.
Annual PND.1 Kor is due by the end of February of the following year.
Check holidays and extension announcements for the actual period before relying on a date.

Before you decide

A voluntary resignation generally does not trigger statutory severance, but unpaid wages and other contractual or legal entitlements remain; check dismissals with our lawyers.
Foreign staff need a work permit covering the actual job; running payroll does not cure unlawful employment.
Contribution rates, wage ceilings and minimum wages change by announcement; recheck before calculating whenever they change.
Employee data is personal data; restrict access and retain it in line with the PDPA.

Frequently asked questions

When are social-security contributions due?

The employer remits both the employee deduction and the employer share by the 15th of the month after wages are paid. Late remittance can attract a statutory surcharge.

How does PND.1 differ from PND.1 Kor?

PND.1 is filed for each month with salary withholding; PND.1 Kor is the annual summary due by the end of February of the following year. Employers also issue withholding certificates employees use for their own returns.

If salaries are below the tax threshold, is PND.1 still needed?

Where nothing is withheld, the monthly filing duty depends on current Revenue Department practice for that period, but social security is still due and employees belong in the annual return. We check before you decide not to file.

When must a new hire be registered for social security?

Employers register the insured person within the Social Security Office timeframe (generally 30 days from the start date) and notify when the employee leaves. Confirm the date with the Office for your case.

Do foreign employees join social security?

Coverage follows legal employee status, not nationality alone. Lawfully employed foreign staff are generally covered like Thai employees unless a specific exemption applies; we check records per person.

Is severance due if an employee resigns?

Generally no, because statutory severance arises from termination by the employer. Unpaid wages, overtime and other contractual or regulatory entitlements, such as eligible unused annual leave, remain due. If facts resemble a forced resignation, consult a lawyer.

How long should payroll records be kept?

Accounting support documents are generally kept for at least five years, and labour law sets its own wage-record period. Keep records until any dispute or audit is closed.

How are payroll fees quoted?

In writing after we know headcount, pay frequency, additions/deductions and any backlog; there is no fixed price before seeing the actual data.

Other accounting areas

Next step

Send the documents you hold and the work type. The accounting team will survey scope, document volume and statutory deadlines, then quote in writing before work begins. We do not guarantee the tax outcome — the Revenue Department decides.

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