🇹🇭 Hiring in Thailand

Employer payroll taxes and contributions

• Social Security (SSO)

  Statutory

  Employer 5% of monthly wages between ฿1,650 and ฿17,500 (max ฿875/month). Ceiling rises to ฿20,000 in 2029 and ฿23,000 in 2032.

  Ministerial Regulation B.E. 2568, Royal Gazette 12 Dec 2025.

  Source: Social Security Office (Thailand) · as of 2026-11-10 · effective 2026-01-01

• Workmen's Compensation Fund

  Statutoryverify

  Employer only; about 0.2%–1.0% of wages depending on business type, on wages up to ฿240,000 a year.

  Source: Social Security Office (Thailand) · as of 2026-11-10

Bonuses: statutory vs customary

Statutory and customary items are kept separate. Customary items are never added to the statutory cost.

• Statutory bonus

  Statutory

  None. Thai law does not require a 13th month.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

• Annual / 13th-month bonus

  Customary (not required by law)

  Customary in many sectors; set by the employer.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

Mandatory benefits

• Social security benefits

  Statutory

  SSO covers sickness, maternity, disability, death, child, old-age and unemployment benefits.

  Source: Social Security Act B.E. 2533 (English, hosted by MOL) · as of 2026-11-10

• Provident fund, private health

  Customary (not required by law)

  Common for professional roles, voluntary.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

Leave

• Annual leave

  Statutory

  At least 6 working days after 1 year of service.

  LPA s. 30.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

• Sick leave

  Statutory

  Sick leave as needed, with up to 30 working days a year paid.

  LPA ss. 32, 57.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

• Maternity

  Statutory

  120 days per pregnancy (up from 98); employer pays up to 60 days.

  Source: MOL 18-01-2026: 120-day maternity leave law in force · as of 2026-11-10 · effective 2025-12-07

• Paternity / child-care leave

  Statutoryverify

  The 2025 amendment adds paid leave for spouses at childbirth (15 days per MOL) and up to 15 days' leave at 50% pay to care for a sick or disabled child.

  Source: MOL 18-01-2026: 120-day maternity leave law in force · as of 2026-11-10 · effective 2025-12-07

Termination, notice and severance

• Notice

  Statutory

  At least one pay period in advance (pay in lieu allowed).

  LPA s. 17.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

• Statutory severance

  Statutory

  By service: 120 days–1 yr: 30 days' pay; 1–3 yrs: 90; 3–6 yrs: 180; 6–10 yrs: 240; 10–20 yrs: 300; 20+ yrs: 400.

  LPA s. 118. Not owed for dismissal for serious misconduct under s. 119.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

Contracts and working time

• Working hours

  Statutory

  Up to 8 hours a day and 48 hours a week (lower for hazardous work).

  LPA s. 23.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

• Overtime

  Statutory

  At least 1.5× hourly pay on working days; 3× for overtime on holidays.

  LPA ss. 61, 63.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

• Public holidays

  Statutory

  At least 13 traditional holidays a year, including National Labour Day.

  LPA s. 29.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

• Minimum wage

  Statutoryverify

  Set by province.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

Hiring options: EOR, contractor or your own entity

• Own entity

  Statutoryverify

  Foreign ownership is restricted in many sectors (Foreign Business Act); BOI promotion can lift limits.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

• Foreign workers

  Statutoryverify

  Non-Thai staff need a visa and work permit.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10

• EOR / contractor

  Vendor / optionalverify

  EOR is common for small teams. Contractors directed like employees are at risk of reclassification.

  Source: Ministry of Labour (Thailand): Labour law · as of 2026-11-10