Hiring your first employee in Thailand: what is the compliance checklist?
Within 30 days of the first person starting, register the company with the Social Security Office and register the employee; from then on, withhold income tax and social security and file PND 1 and the social security return every month. More rules switch on at ten employees: written work rules in Thai, an employee register and signed wage records.
Last reviewed 26 October 2026
Before the first day
- A written contract. The law does not demand one for every job, but notice, probation and severance disputes are decided on what can be shown, and a fixed-term arrangement only avoids severance if it was agreed in writing at the start (how severance works).
- The wage against the provincial minimum. It is set by province and changed by notification, so use the Ministry of Labour’s current figure for where the person will work.
- For a foreign hire, a visa and a work permit, which are two separate documents, plus the company’s Thai headcount and the salary floor for their nationality.
- Gross or net. Agree a gross salary unless you have priced paying the employee’s tax for them (why it matters).
In the first 30 days
| Task | Form | When |
|---|---|---|
| Register the company as an employer with the Social Security Office | สปส.1-01 | Within 30 days of the first employee starting |
| Register the employee | สปส.1-03 | Within 30 days of their start date |
The detail, and what the contribution costs since the ceiling went up in January 2026, is in when social security registration becomes mandatory. The same employer registration covers the Workmen’s Compensation Fund.
Every month
- Withhold income tax from the salary and file PND 1: by the 7th of the following month on paper, the 15th online.
- Deduct 5% social security, add the company’s matching 5%, and file สปส.1-10 by the 15th.
Every year
- Workmen’s Compensation Fund premium by 31 January.
- The annual PND 1 Kor by the end of February (8 March online), and a 50 ทวิ certificate to each employee by 15 February (the difference between the two returns).
At ten employees
- Work rules in Thai, announced within 15 days of reaching ten employees, kept at the workplace and posted where staff can read them.
- An employee register in Thai, with each new starter entered within 15 days.
- Wage records showing days worked, rates and amounts paid, signed by the employee or backed by bank transfer, kept for at least two years.
When someone leaves
- Report it to the Social Security Office on สปส.6-09 by the 15th of the following month.
- Pay final wages within three days, plus notice pay and severance where owed.
- Issue their 50 ทวิ within a month.
Every recurring date is on the compliance calendar. Most first-time employers hand all of this to a payroll provider from the first month; Thai firms charge from a few hundred baht a month at small headcounts (the evidence), and the payroll request form has a First employee, starting from scratch option, so the three quotes include the registrations.
Related questions
- Social security in Thailand: when does registration become mandatory?
- What does a Thai employee actually cost on top of salary?
- Severance pay in Thailand: what do I need to know before I hire?
Sources
- Social Security Office, form สปส.1-03 with the printed 30 day registration and สปส.6-09 deadlines (Thai, PDF)
- Labour Protection Act B.E. 2541, unofficial English translation by the Office of the Council of State, sections 70, 108, 112, 114 and 115 (PDF)
- Tilleke & Gibbins: 2017 amendments on announcing and posting work rules
- FlowAccount: employer registration within 30 days and the Workmen’s Compensation Fund (Thai)
- FlowAccount: PND 1 and PND 1 Kor deadlines (Thai)
This is general information about how a filing works, not accounting or tax advice for your company. Confirm anything that matters against the official notice or with your accountant. Spotted something out of date? Tell us and we will fix it.