Employment is governed by the Labor Protection Act, Immigration Act, Foreign Employment Act, and social security rules; foreign nationals must have a valid visa + work permit before starting.

Work Permit Types (Common pathways)

Temporary Work Permit (most common; up to 1 year, renewable) plus BOI-supported long-term permits and special professional/executive options (fast-track, thresholds may apply).

Work Authorization Framework (Local vs Foreign)

Thai citizens work without permit restrictions; foreign employees typically need a Non-Immigrant visa (often Category B) + Thai work permit, and work permits are employer/job/location specific.

Working Hours, Overtime & Leave (Snapshot)

Max 48 hrs/week and 8 hrs/day; overtime is paid at 150%–300% depending on timing; minimum annual leave is 6 working days after 1 year, plus weekly rest and breaks.

Discover working conditions in Thailand

Who Must Register

SSF registration is mandatory for all Thai employees and for foreign employees with a valid work permit; coverage starts from day one of employment.

Contribution Rates

Employer: 5% (monthly capped), Employee: 5%, Government: 2.75%; contributions are declared and paid monthly within statutory deadlines.

Benefits Covered

SSF provides public healthcare access, maternity, work injury/occupational disease coverage, disability, old-age pension, and unemployment benefits.

International Agreements

Thailand has limited bilateral social security agreements; SSF contributions are generally mandatory for foreign employees and exemptions are uncommon.

Discover social security in Thailand

Tax Authority & Scope

Thailand’s taxation is regulated by the Revenue Department; employment income earned in Thailand is taxable regardless of nationality, with employers responsible for payroll tax compliance.

Salary Withholding (PND 1)

Tax is collected via withholding; employers run monthly payroll calculations, apply progressive rates, withhold at source, file PND 1, and pay taxes on time.

Tax Residency Rule (180-day test)

Residents: 180+ days in a calendar year; non-residents: under 180 days. Foreign-sourced income may be taxable if remitted into Thailand within the same tax year (per the guide).

TIN (Tax ID Number)

Individuals earning income must obtain a Thai TIN, needed for payroll registration, salary payments, withholding filings, annual returns, and bank/financial transactions.

Taxation system in Thailand

Notice Period (Core rule)

Unless just cause applies, notice must be at least one full pay period in advance; notice cannot exceed three months; payment in lieu of notice is permitted.

Just Cause Termination

Employers may terminate immediately (no notice/severance) for legally justified reasons like serious misconduct, criminal acts, gross negligence, etc., provided documentation standards are met.

Severance Pay (Eligibility + ranges)

Severance generally applies after 120 days of service if termination is without just cause; ranges from 30 to 300 days’ wages depending on service length (taxable as income per the guide).

Foreign Employee Termination

Employers must cancel the work permit, notify SSO, and report termination to immigration; employees must leave, secure new sponsorship, or change immigration status.

Employment termination in Thailand

Public Schools

Public schools may accept foreign children with valid residence/long-term visa; instruction is Thai, with limited support for non-native speakers—more suitable for long-term settlement/integration.

International Schools

Programs include IB, Cambridge, American diploma, British curriculum, and other national programs; concentrated in Bangkok plus Chiang Mai, Phuket, Pattaya.

Private Schools

Private schools offer smaller classes, modern facilities, and English or Thai–English bilingual tracks; often chosen for English-based education and international pathways.

Enrollment Requirements

Families generally need valid visa/residence status, passports, transcripts, address proof; international schools may require entrance assessments and English evaluations.

Education Options for Children

System Overview

Thailand offers a balanced mix of public healthcare, private medical services, and internationally accredited hospitals—recognized as a regional healthcare hub.

Private Healthcare

Private care offers short waiting times, many English-speaking doctors, modern tech, and direct specialist access; widely available in Bangkok, Chiang Mai, Phuket, Pattaya, Hua Hin.

Public Healthcare

Public healthcare runs via SSO and UCS; legally working foreign employees are covered through employer SSO registration; services include hospitals, clinics, emergency/inpatient, maternity/pediatrics, diagnostics, and subsidized medicines.

Emergency Hotline

1669 is the nationwide emergency medical hotline; emergency treatment is provided regardless of nationality (cost depends on insurance/hospital type).

Healthcare Options in Thailand

Holiday Name

Mexican Name

Date

Type

New Year’s Day

วันขึ้นปีใหม่ (Wan Khuen Pi Mai)

January 1

National

Makha Bucha Day

วันมาฆบูชา (Wan Makha Bucha)

February (variable)

Religious

Chakri Memorial Day

วันจักรี (Wan Chakri)

April 6

National

Songkran Festival

วันสงกรานต์ (Wan Songkran)

April 13–15

National

Labour Day

วันแรงงานแห่งชาติ (Wan Raeng Ngan Haeng Chat)

May 1

National

Coronation Day

วันฉัตรมงคล (Wan Chattramongkol)

May 4

National

Visakha Bucha Day

วันวิสาขบูชา (Wan Visakha Bucha)

May (variable)

Religious

Queen Suthida’s Birthday

วันเฉลิมพระชนมพรรษาพระราชินี

June 3

National

Asalha Bucha Day

วันอาสาฬหบูชา (Wan Asalha Bucha)

July (variable)

Religious

H.M. King’s Birthday

วันเฉลิมพระชนมพรรษาพระมหากษัตริย์

July 28

National

Queen Mother’s Birthday / Mother’s Day

วันแม่แห่งชาติ

August 12

National

King Bhumibol Memorial Day

วันคล้ายวันสวรรคต รัชกาลที่ 9

October 13

National

Chulalongkorn Day

วันสงกรานต์ (Wan Songkran)

October 23

National

King Vajiralongkorn’s Birthday

วันเฉลิมพระชนมพรรษารัชกาลที่ 10

December 5

National

Constitution Day

วันรัฐธรรมนูญ (Wan Ratthathammanun)

December 10

National

New Year’s Eve

วันสิ้นปี (Wan Sin Pi)

December 31

National

Foreign Ownership & Legal Basis (FBA + BOI)

Thailand permits foreign investment under the Foreign Business Act, with 100% foreign ownership allowed in certain sectors or via BOI-promoted structures; the environment is increasingly investor-friendly.

Incorporation Steps (DBD)

Name reservation (DBD) → Memorandum of Association → shareholders’ meeting → DBD registration → Tax ID → VAT (if applicable) → Social Security registration.

Company Formation Options

Common entities: Private Limited (most common), Public Limited, Branch, Representative Office (non-revenue), Regional Office. Private Limited is often preferred for flexibility and BOI/work permit sponsorship suitability.

Work Permit & Immigration Support

Business visa (Non-B), work permit applications/renewals/amendments, BOI-facilitated immigration (where applicable), quota compliance; employment cannot start without an approved work permit.

Business Setup Services

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Living Cost in Thailand

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FAQ

Gini Talent helps companies tap into Thailand’s growing IT talent pool by managing everything from recruitment to candidate integration. Thailand combines cost-effective salaries, strong English proficiency, and quality technical education (e.g., graduates from Chulalongkorn University and King Mongkut’s Institute of Technology). The Thai government’s Thailand 4.0 initiative further fosters digital infrastructure and innovation. With Gini’s support, businesses can build remote or local teams efficiently and reliably in Thailand.

Thai citizens can work freely in Thailand without any work permit or visa restrictions. Their employment is governed by Thai labor law.

Yes. Foreign nationals must obtain a valid Non-Immigrant Visa (typically Category B) and a Thai work permit before starting employment.

Yes. Thailand issues a standalone work permit that is required in addition to the appropriate visa.

Common work permit categories include:

Temporary Work Permit (most common, up to 1 year)
BOI-supported Work Permits for promoted companies
Executive and Specialist Work Permits for senior professionals and investors

No. Employment may begin only after work permit approval and Social Security Fund (SSF) registration are completed.

Yes. Thai work permits are linked to a specific employer, job title, and work location. Any changes require permit amendment or reissuance.

Yes. SSF registration is mandatory for both Thai and foreign employees with a valid work permit from the first day of employment.

SSF coverage includes:

Public healthcare
Maternity benefits
Work injury and occupational disease coverage
Disability benefits
Old-age pension
Unemployment benefits

SSF contributions are shared:

Employer: 5% of salary (capped)

Employee: 5% of salary
Contributions are declared and paid monthly by the employer.

Standard working hours are 8 hours per day and 48 hours per week, subject to sector-specific rules.

Overtime is paid at 150% to 300% of normal wages, depending on timing (weekday, rest day, or public holiday).

Employees are entitled to a minimum of 6 working days of paid annual leave after one year of service. Employers may offer enhanced leave policies.

No. Public healthcare is provided through SSF. Private health insurance is optional but widely used for private hospitals and English-speaking services.

Employment income is subject to progressive personal income tax, withheld at source through payroll by the employer.

Individuals staying in Thailand for 180 days or more in a calendar year are considered tax residents and taxed on Thailand-sourced income.

Yes. Employees with at least 120 days of service are entitled to statutory severance pay if terminated without just cause.

Yes. At least one full pay period notice is required, or payment in lieu of notice must be made.

Families can choose from:

Public schools (Thai curriculum)
Private bilingual and English-program schools
International schools offering IB, British, American, and other international curricula
Mainly available in Bangkok and major expat hubs.

Gini Talent’s EOR service enables companies to hire employees in Thailand without establishing a local entity. Gini Talent acts as the legal employer and manages payroll, SSF, taxes, work permits, and labor law compliance.

Together, Gini Talent and Gini Finance provide end-to-end support including recruitment, EOR, company incorporation, accounting, payroll, tax compliance, immigration support, and ongoing corporate compliance—offering a single, integrated market entry solution.