ภ.ง.ด.1 (PND 1)
Monthly withholding tax return for employment income · แบบยื่นรายการภาษีเงินได้หัก ณ ที่จ่าย
Also written as Por Ngor Dor 1, PND1, P.N.D.1, Por.Ngor.Dor.1, ภงด1, ภงด 1
Last reviewed 28 September 2026
ภ.ง.ด.1 is the monthly return an employer uses to report and pay the income tax withheld from employees’ salaries, wages and other employment income. Every employer that pays salaries files it for the month of payment: the legal deadline is 7 days after the month ends, and online filing, now the required channel, currently runs to the 15th.
The company, not the employee, carries the risk. If you fail to withhold or remit the right amount, the Revenue Code makes the employer jointly liable for the missing tax. After the year ends, employers also file the annual summary ภ.ง.ด.1ก and give each employee a 50 ทวิ certificate by 15 February, which the employee needs for their own return.
The facts
| Belongs to | Revenue Departmentกรมสรรพากร |
| Where to get it | It is filed through the Revenue Department’s e-filing system at efiling.rd.go.th; the blank form is also published on rd.go.th in Thai and English. |
| When it is due | 7th of the following month (online: 15th of the following month). See the calendar |
| Source | Revenue Department, withholding tax system page, e-filing only for ภ.ง.ด.1 from 2024 (Thai) |
This describes what a government form is for, not how your company should fill it in. Spotted something out of date? Tell us and we will fix it.
Who files this for you, and what it costs
PND 1 is part of payroll & social security. What Thai firms publish for that work: 160 to 650 a head, or 500 to 8,000 flat a month (baht), every figure linked to the firm that published it on the payroll & social security price page.
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