Thai employee
Map labour-protection terms, SSO and tax withholding.
Thailand EOR Guide
Hiring in Thailand: SSO registration, wage-base cap and work-permit jurisdiction
A Thailand hiring plan starts with the employing entity, Social Security Office registration and the worker's authorization. Social-security contributions use a capped wage base, so headline percentages overstate cost at higher salaries.
Employment system
What shapes a Thailand hiring plan
SSORegister the employer and insured person
Wage baseApply the current social-security cap
Labour protectionDocument wages, hours, leave and severance rules
Work permitMatch the permit to employer, role and workplace
These are planning inputs. Employee category, location, compensation, immigration status, collective terms and later rule changes can alter the required process.
Hiring decision
Confirm the employer, SSO file and permit before quoting a start date
Foreign national
Sequence work permit, visa and SSO treatment with the employment contract.
Compensation design
Model social security on the capped base, not on uncapped gross.
Country-specific workflow
The records and decisions that need separate review
Labour-protection terms belong in the employment file
Record wage, wage period, working hours, holidays, leave, probation, notice and severance treatment under the labour-protection framework. Variable pay needs a written rule payroll can execute.
Keep the Thai-language employment document aligned with the data sent to SSO and the Revenue Department.
Primary reference: Ministry of Labour
Social security is capped and operated through SSO
Employers register establishments and insured persons, then report and remit contributions on the current wage base. The contribution rate is applied to a statutory ceiling, so high earners do not generate uncapped social-security cost.
Workmen's compensation is a related but separate employer topic. Confirm coverage for the actual workplace.
Primary reference: Social Security Office
Tax and work permits are employer-specific
Payroll withholding follows the Revenue Department's process and the employee's tax status. A work permit is tied to a sponsor, role and workplace; a visit visa is not permission to work.
Review permit conditions before a title, location or employing-entity change.
Primary reference: Revenue Department
Control points
What to catch before onboarding
Each item can change the budget, start date or employing route.
Applying 5% to uncapped gross salary
Treating SSO and workmen's compensation as one item
Issuing an English offer without the local employment document
Allowing work to begin before the permit matches the employer and site
Primary sources
Official references for Thailand
Open the current authority guidance before making a final employment, payroll, tax or immigration decision.
Reference links checked: 15 September 2026. General operational information; confirm the current requirements for the worker and engagement.
Plan the hire
Review the Thailand case before the offer goes out.
Share the work location, role, compensation, worker status, target date and any immigration dependency. We will identify the employing path and open verification items.