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Thailand 2022
Day Date Holiday Notes
Saturday Jan-1 New Year’s Day Holidays falling on weekends are moved to the next working day.
Monday Jan-3 Day in Lieu of New Year's Day
Wednesday Feb-16 Makha Bucha Day
Wednesday Apr-6 Chakri Memorial Day
Wednesday Apr-13 Songkran Festival
Thursday Apr-14 Songkran Festival
Friday Apr-15 Songkran Festival
Sunday May-1 National Labour Day Holidays falling on weekends are moved to the next working day.
Monday May-2 Day in Lieu of National Labour Day
Wednesday May-4 Coronation Day
Sunday May-15 Wisakha Bucha Day Holidays falling on weekends are moved to the next working day.
Monday May-16 Day in Lieu of Wisakha Bucha Day
Friday Jun-3 H.M. Queen Suthida Bajrasudhabimalalakshana’s Birthday
Wednesday Jul-13 Asarnha Bucha Day
Thursday Jul-28 ​H.M. King Maha Vajiralongkorn Phra Vajiraklaochaoyuhua’s Birthday
Friday Aug-12 H.M. Queen Sirikit The Queen Mother’s Birthday / Mother’s Day
Thursday Oct-13 H.M King Bhumibol Adulyadej The Great Memorial Day
Sunday Oct-23 Chulalongkorn Day Holidays falling on weekends are moved to the next working day.
Monday Oct-24 Day in Lieu of Chulalongkorn Day
Monday Dec-5 H.M King Bhumibol Adulyadej The Great's Birthday/ National Day/ Father's Day
Saturday Dec-10 Constitution Day Holidays falling on weekends are moved to the next working day.
Monday Dec-12 Day in Lieu of Constitution Day
Countrypedia

Thailand
Payroll and Benefits Guide

Last updated: Apr 10, 2022
Currency
Thai Bhat (THB)
Payroll Frequency
Monthly
Employer Taxes
5.20% - 6.00%

Papaya Offers Complete Payroll, PEO and Contractor Management Services For Thailand

Download PDF Version

Overview

Capital
Bangkok
Currency
Thai Bhat (THB)
Date Format
dd/mm/yyyy
Fiscal Year
1 October - 30 September
Public holidays calendar

COVID-19

The monthly Social Security contributions for employees has been reduced to 0.5% in February and March. The reduced rate of 3.0% for employers will remain for the months of February and March.

Contributions

Employer

Employer Payroll Contributions

3.00%

Pension

1.50%

Health Insurance

0.50%

Unemployment

0.20%-1.00%

Work Injury

5.20% - 6.00% Total Employment Cost

Employee

Employee Payroll Contributions

3.00%

Pension

1.50%

Health Insurance

0.50%

Unemployment

All employees are required to contribute to a social security fund an amount equal to 5% of their salary, up to a maximum contribution of 750 THB per month.

5.00% Total Employee Cost

Employee

Employee Income Tax

0.00%

0 to 150,000 THB

5.00%

150,001 to 300,000 THB

10.00%

300,001 to 500,000 THB

15.00%

500,001 – 750,000 THB

20.00%

750,001 – 1,000,000 THB

25.00%

1,000,001 – 2,000,000 THB

30.00%

2,000,001 – 5,000,000 THB

35.00%

5,000,001 THB and above

Minimum Wage

General

The National Minimum Daily Wage in Thailand varies by region within Thailand, ranging from 313THB (in Narathiwat, Pattani & Yala) to 336 THB (in Phuket & Chonburi). 

 

Payroll

Payroll Cycle

The payroll cycle in Thailand is generally monthly and is usually paid on the last working day, as agreed within the employment contract.

13th Salary

There is no statutory requirement for a 13th-month salary payment in Thailand. 

Working Hours

General

By law in Thailand, the maximum number of working hours is 8 hours per day and 48 hours per week. 

On working days, an employer shall arrange a rest period during work for its employees of not less than one hour per day after the employee has been working for not more than five consecutive hours.   

Overtime

All work more than the standard working hours a week is to be paid as overtime and is regulated by employment contract/collective agreements.   

Overtime is generally paid at a rate of 150.00% of the regular salary rate. 

Overtime is generally paid at a rate of 200.00% of the regular salary rate for working on a public holiday. 

Working Week

Monday–Saturday

Leave

Paid Time Off

Paid leave in Thailand is set in the employment contract as at least six days of paid annual leave per year after completing one full year of employment. For employees who have not completed one year of service, the employer may provide a yearly leave on a pro-rate basis. 

Public Holidays

16 public holidays.

Sick Days

All employees are entitled to unlimited sick leave, but the number of days paid sick leave shall not exceed 30 days per year. The employer may require an employee to produce a certificate from a qualified medical professional for a sick leave of three days or more. 

Maternity Leave

Employees are entitled to 98 days maternity leave, paid at 100.00% of the regular salary rate of pay for 45 days. The remaining days are paid at 50.00% of the regular salary rate by social security. 

 

Paternity Leave

An employee’s entitlement to paternity leave is dependent on the sector in which they work.  The private sector has no statutory paternity leave; however, the employees in the public sector are entitled to 15 days of paternity leave. 

Parental Leave

There is no statutory Parental leave in Thailand. 

Other Leave

In Thailand, an employer must pay wages to an employee for military service leave, but not exceeding sixty days per year. 

Termination

Termination Process

The termination process is standard in Thailand is based on the labor law requirements, unless an employer can provide sufficient cause for dismissal without notice (i.e. due to misconduct). 

Notice of termination must be in writing and sent to the relevant governmental authorities.

If employers suspend their business temporarily for a cause other than a force majeure, they pay to the employee 50 percent of the daily wage he or she received before the suspension of the business. The payment is given to the employee for the whole period his or her services are not required.

Notice Period

Notice periods within Thailand are generally 30 days, although employers can specify longer notice periods within the employment contract. 

Severance Pay

In Thailand, severance pay is mandatory if applicable and determined by the employee’s length of service. Employees working for less than 120 days for the same employer are not eligible to receive any severance payment. 

  • Employees with more than 120 days of service but less than one year are entitled to 30 days severance pay. 
  • Employees with service of 1 year but less than three years are entitled to 90 days of severance pay. 
  • Employees with three years but less than six years are entitled to 180 days severance pay. 
  • Employees with six years but less than ten years are entitled to 240 days severance pay. 
  • Employees with service of 10 years but less than 20 years are entitled to 300 days severance pay. 
  • Employees with 20 years or more are entitled to 400 days severance pay. 

Probation Period

The probation period in Thailand for permanent employees is officially not required. However, as Thai law specifies, the payment of severance pay for employees who have worked for 120 days or more and are terminated without cause, it is common for employers to set probation periods of up to 119 days. 

VISA

VISA

For short-term work activities conducted for up to 15 days, the appropriate​ work authorization is the Urgent Work Permit (UWP). The UWP may be extended for another 15 days if the urgent work is not completed during the initial 15-day period. ​Except for visa-exempt nationals, foreign nationals seeking a UWP must obtain a Non-Immigrant B visa before entry. 

For work activities that exceed 30 days, a Work Permit is required. The Work Permit can be granted for ​one to four years, depending on the company’s status in Thailand. All foreign nationals intending to obtain a Work Permit, including visa-exempt nationals, must obtain a Non-Immigrant B visa before entry.​​ 

VAT

General

The standard rate of VAT in Thailand is 10%, but the rate is currently reduced to 7% until 30 September 2023 (unless further extended by the government). 

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Questions & Answers

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Anum M.
Anum M.
8 months ago

Is a notice period required or can an employee receive payment instead?

Ronald Wu
Ronald Wu
4 months ago

13th salary questions in Thailand. Is there company in Thailand to pay 13th salary? If I was hired in Thailand, could I request 13th salary?

Ronald Wu
Ronald Wu
4 months ago
Reply to  Erez Greenberg

Thank you for your reply. If employer agreed to pay after negotiation with employee, is it common in Thai or not violate the labor law?

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