2026 Edition
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.
WHY THIS GUIDE MATTERS
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:
THE THREE STATUTORY FRAMEWORKS
Social Security Fund
Provides healthcare, maternity, invalidity, old age pension and unemployment benefits. Employer contributes 5% and employee 5% of wages, capped at THB 15,000/month (max contribution THB 750 each). Due by the 15th of the following month.
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.
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.
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
Applying the wrong SSO contribution rate or missing the THB 17,500 wage ceiling cap
Failing to register new employees with the SSO within 30 days of commencement
Filing PND1 late or using incorrect monthly tax withholding calculations for each employee
Incorrectly classifying salary components — confusing assessable and non-assessable income for PIT
Misapplying overtime rates — 1.5×, 2× or 3× — based on the incorrect day type classification
Calculating severance pay incorrectly — underestimating entitlement under the Labour Protection Act
Missing provincial or special public holiday variations that differ from the national calendar
HOW MiHCM HANDLES THAILAND PAYROLL
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.
SSO 5%+5% split with THB 17,500 wage ceiling and progressive PIT — all applied automatically every run.
SSO contribution files and PND1 tax files formatted for direct submission to Revenue Department and SSO.
PND91 and annual withholding tax certificates generated automatically at year-end.
Full suite of SSO forms, PND1, PND3, PND53, PND91 and provincial payroll reports — one click.
PVD contributions managed automatically, including employer and employee matching at configured rates.
Malaysia, Singapore, Thailand, Sri Lanka, Cambodia and more — unified HR platform.
