Edisi 2026Thailand Panduan Gaji
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.
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Mengapa Panduan Ini Penting
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.
Panduan ini menerangkan:
Social Security Fund (SSF/SSO)
Personal Income Tax (PIT) and PND1
Dana Pencen Providen (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
Menyediakan faedah penjagaan kesihatan, cuti bersalin, kecacatan, pencen umur tua dan pengangguran. Majikan menyumbang 5% dan pekerja 5% daripada gaji, dihadkan kepada THB 17,500 sebulan (sumbangan maksimum THB 875 setiap seorang). Bayaran perlu dibuat sebelum atau pada 15 haribulan bulan berikutnya.
PIT / PND1
Personal Income Tax
Cukai pendapatan progresif dipotong di sumber melalui Borang PND1 dan diserahkan kepada Jabatan Hasil. Kadar bermula daripada 0% hingga 35%. Potongan bulanan setiap pekerja bergantung kepada pendapatan boleh cukai tahunan mereka dan elaun peribadi yang berkenaan.
PVD
Provident Fund, voluntary
Skim simpanan persaraan sukarela yang dikawal selia. Apabila ditubuhkan, majikan dan pekerja menyumbang sama rata (2%–15% daripada gaji). Sumbangan boleh ditolak daripada cukai. Diuruskan di bawah Akta Tabung Persaraan B.E. 2530.
Kegagalan Paling Lazim
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.
Kadar statutori yang dikira secara automatik
SSO pembahagian 5%+5% dengan had gaji THB 17,500 dan PIT progresif — semua digunakan secara automatik setiap pelaksanaan.
Fail PND1 yang sedia untuk dihantar
Fail sumbangan SSO dan fail cukai PND1 yang diformat untuk penghantaran terus kepada Jabatan Hasil dan SSO.
Borang akhir tahun diautomasikan
PND91 dan sijil cukai pendaman tahunan dijana secara automatik pada akhir tahun.
Laporan statutori untuk Thailand
Satu klik untuk mendapatkan keseluruhan set borang SSO, PND1, PND3, PND53, PND91 dan laporan gaji peringkat negeri.
Dana Providen sedia
Sumbangan PVD diurus secara automatik, termasuk padanan majikan dan pekerja pada kadar yang telah ditetapkan.
Platform pelbagai negara
Malaysia, Singapura, Thailand, Sri Lanka, Kemboja dan banyak lagi — platform HR bersepadu.
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