2026 EditionThailand Payroll Guide
Everything Thai HR and payroll professionals need — SSF/SSO, Personal Income Tax (PIT), Provident Fund (PVD), leave entitlements, compliance deadlines and practical guidance. All in one comprehensive guide.
Download Now
Why This Guide Matters
Every payroll run carries legal weight.
Every payroll run in Thailand carries legal weight. Get it right, and your people are paid accurately, your contributions land on time, and your business stays on the right side of three statutory frameworks. Get it wrong, and the consequences range from financial penalties to prosecution. For HR and payroll teams, the challenge is real. Thai payroll is not complicated in principle — but it is detailed, and the details matter. Here is a plain-language overview of what employers need to manage in 2026.
This guide explains:
Social Security Fund (SSF/SSO)
Personal Income Tax (PIT) and PND1
Provident Fund (PVD)
Minimum wage and salary structure
Leave entitlements and public holidays
Working hours and overtime
Termination and severance pay
Compliance calendar and deadlines
Foreign employee considerations
How MiHCM Payroll meets Thailand requirements
The Three Statutory Frameworks
Three obligations. Every month. Get all three right.
SSF / SSO
Social Security Fund
Provides healthcare, maternity, invalidity, old age pension and unemployment benefits. Employer contributes 5% and employee 5% of wages, capped at THB 17,500/month (max contribution THB 875 each). Due by the 15th of the following month.
PIT / PND1
Personal Income Tax
Progressive income tax withheld at source via Form PND1 and remitted to the Revenue Department. Rates range from 0% to 35%. Each employee's monthly deduction depends on their annual assessable income and applicable personal allowances.
PVD
Provident Fund, voluntary
A voluntary, regulated retirement savings scheme. Where established, both employer and employee contribute equally (2%–15% of wages). Contributions are tax-deductible. Administered under the Provident Fund Act B.E. 2530.
Most Common Failures
The most common failures are systemic, not dramatic.
These are the mistakes that happen when payroll is managed manually, systems aren't configured correctly, or teams are stretched across too many obligations at once. The penalties — fines, dividend charges and director liability — are real.
Applying the wrong SSO contribution rate or missing the THB 17,500 wage ceiling cap
Filing PND1 late or using incorrect monthly tax withholding calculations for each employee
Misapplying overtime rates — 1.5×, 2× or 3× — based on the incorrect day type classification
Missing provincial or special public holiday variations that differ from the national calendar
Failing to register new employees with the SSO within 30 days of commencement
Incorrectly classifying salary components — confusing assessable and non-assessable income for PIT
Calculating severance pay incorrectly — underestimating entitlement under the Labour Protection Act
How MiHCM Handles Thailand Payroll
Built for Thailand. Every obligation, automated.
MiHCM Payroll handles SSF/SSO, PIT/PND1 and Provident Fund calculations automatically for Thailand. Every pay run applies the correct employer and employee rates. PND1 files and SSO contribution files are generated as standard. Annual withholding tax summaries and PND91 forms are produced automatically.
Auto-calculated statutory rates
SSO 5%+5% split with THB 17,500 wage ceiling and progressive PIT — all applied automatically every run.
Submission-ready PND1 files
SSO contribution files and PND1 tax files formatted for direct submission to Revenue Department and SSO.
Year-end forms automated
PND91 and annual withholding tax certificates generated automatically at year-end.
Statutory reports for Thailand
Full suite of SSO forms, PND1, PND3, PND53, PND91 and provincial payroll reports — one click.
Provident Fund ready
PVD contributions managed automatically, including employer and employee matching at configured rates.
Multi-country platform
Malaysia, Singapore, Thailand, Sri Lanka, Cambodia and more — unified HR platform.
Get the Full Guide