PND 1 or PND 1 Kor: which one, and when?
Both, if you pay salaries. PND 1 is the monthly return for the income tax withheld from salaries, due by the 7th of the following month on paper or the 15th online; PND 1 Kor is the once-a-year summary of every employee’s pay and tax for the calendar year, due by the end of February on paper or 8 March online.
Last reviewed 26 October 2026
| PND 1 (ภ.ง.ด.1) | PND 1 Kor (ภ.ง.ด.1ก) | |
|---|---|---|
| What it is | Tax withheld from salaries, wages and other employment income in one month | Every employee’s employment income and tax withheld for the whole calendar year |
| How often | Monthly | Once a year |
| Due on paper | 7th of the following month | End of February |
| Due online | 15th of the following month | 8 March |
| Who files | Every employer that paid employment income that month | Every employer that paid employment income during the year |
The one people miss
PND 1 Kor has to be filed even if nobody on the payroll earned enough to pay tax. It is a summary of everyone you paid, not a tax payment, so a company with three staff below the threshold still owes it. That is the version of this filing that small companies skip, and it is the one that later makes an employee’s own return, or a visa or loan application that relies on their income record, harder than it should be.
How the year-end pieces fit together
- Twelve monthly PND 1 returns, one per month in which salary was paid.
- One PND 1 Kor, summarising the same year per employee.
- A 50 ทวิ withholding certificate for each employee, by 15 February of the following year, or within a month for someone who left.
- The employee then files their own return, PND 91, using that certificate.
Those four should agree. When the annual summary does not match the monthly returns or the certificate an employee was given, it is usually the employee’s return that gets queried, and the question comes straight back to you.
Every monthly and annual date is on the compliance calendar. Payroll providers usually include the monthly PND 1 and often quote the annual PND 1 Kor separately, so check which you are getting (what payroll outsourcing costs); the payroll request form lets you ask for the year-end work in the same quote.
Related questions
- Social security in Thailand: when does registration become mandatory?
- Hiring your first employee in Thailand: what is the compliance checklist?
- What happens if you file PP 30 late?
Sources
- FlowAccount: PND 1 and PND 1 Kor, deadlines, who files, and joint liability (Thai)
- Forvis Mazars: withholding returns for employment income to be filed electronically from 2024
- Revenue Department: withholding tax system page, e-filing for ภ.ง.ด.1 (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.