Accounting firmBangkokThai · English · French
Cloud-based accounting, tax filing & payroll for businesses in Thailand. All-inclusive pricing, zero hidden fees, 24/7 online access.
Service guide
Payroll Tax Filing in Thailand.
Payroll tax filing in Thailand: monthly withholding on salaries remitted to the Revenue Department, year-end reporting, and what a payroll firm handles for you.
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Key facts
- Who has to withhold tax on salaries?
- The employer. Under the Revenue Code the payer of income withholds tax at source, files the withholding return, and submits the amount withheld to the District Revenue Office.
- What happens to the tax withheld?
- It is credited against each employee's own tax liability when they file their annual personal income tax return, due by the last day of March following the taxable year.
- Is social security part of payroll tax filing?
- No. Social security contributions go to the Social Security Office on separate forms and deadlines. Most payroll firms handle both legs, but they are separate filings.
Payroll tax filing, done properly.
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What payroll tax filing in Thailand covers
Payroll tax filing in Thailand is the tax leg of paying staff. Under the Revenue Code, the payer of income has to withhold tax at source, file the withholding return, and submit the amount withheld to the District Revenue Office. For salaries, that means calculating each employee's withholding from the progressive personal income tax scale, deducting it from every payslip, and remitting it monthly on the return the Revenue Department's English materials call Form PIT 1, known in Thai practice as PND 1.
This page covers that Revenue Department leg. The other statutory leg of payroll, monthly contributions to the Social Security Office, runs on its own forms and deadlines: that is social security submissions work.
The amounts withheld are not the employer's money. Each baht is credited against the employee's own tax liability when they file their annual return, so a calculation error surfaces twice: once with the Revenue Department and once with the employee.
One payroll tax cycle, in order
Set each employee's withholding
The firm projects each employee's annual income, applies allowances and the progressive personal income tax scale, and fixes the monthly withholding amount. New hires, raises, and bonuses all trigger a recalculation.
Deduct at source every pay run
Withholding comes off each salary payment before it reaches the employee, alongside the social security deduction, and the payslip shows both.
File and remit monthly
The firm files the monthly withholding return and submits the amount withheld to the Revenue Department. The Revenue Department's English pages do not publish the current remittance deadline, so a firm confirms it and builds the calendar around it.
Close the year with employee reporting
At year end the firm reconciles what was withheld against what each employee actually earned and prepares the year-end summary and the withholding certificates employees need for their own returns, which are due by the last day of March following the taxable year.
Your options
Contact experts who handle payroll tax filing in Thailand
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GPS Accounting
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Accounting firmBangkokEnglish · Thai · Filipino · Swedish
Full service accountancy practice registered with the Thai Federation of Accounting Professions delivering accountancy and tax services in English.
Where payroll tax stops and other filings begin
Payroll tax filing covers withholding on employment income. Withholding on payments to suppliers and service firms is a different regime: for payments to companies, the payer files a separate return and remits within seven days of the following month in which the payment is made. That vendor side is withholding tax work, often run by the same firm but priced and filed separately.
The employee side has its own boundary too. The employer's job ends at accurate withholding and year-end certificates; the employee's annual return, allowances, and any refund claim belong to personal tax work. A payroll firm that gets the monthly numbers right makes that annual filing routine instead of a reconstruction.
What a payroll tax engagement includes
Most firms bundle payroll tax filing into a monthly payroll engagement: the calculation, the deduction, the return, the remittance, and the year-end close, priced per employee per month. Standalone tax-filing-only engagements exist for companies that run the pay calculation in-house but want the Revenue Department side handled by payroll firms.
When you compare quotes, check whether year-end reporting and withholding certificates are inside the monthly fee or billed as a year-end extra, and whether the firm also handles the social security side, since most accounting firms in Thailand that run payroll cover both legs.
When to hand payroll tax to a firm
The forms are in Thai, the deadlines repeat every month, and late remittance of tax that was already deducted from salaries is exposure a company carries alone. From the first employee onward, the cost of a payroll firm is usually smaller than the cost of one missed month.
This page is general information, not legal advice. Rates, forms, and deadlines change; for a specific payroll, speak with a qualified professional.
Also listed
More firms that handle payroll tax filing
Every one of these is verified on Justenda and can take on payroll tax filing work in Thailand.
Accounting firmBangkokThai · English · French
Cloud-based accounting, tax filing & payroll for businesses in Thailand. All-inclusive pricing, zero hidden fees, 24/7 online access.
GPS Accounting
Free consultation
Accounting firmBangkokEnglish · Thai · Filipino · Swedish
Full service accountancy practice registered with the Thai Federation of Accounting Professions delivering accountancy and tax services in English.
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Common questions
Frequently asked questions
- What is payroll tax filing in Thailand?
- It is the monthly cycle of withholding personal income tax from employee salaries, filing the withholding return (Form PIT 1, known in Thai as PND 1), and remitting the amount withheld to the Revenue Department, plus the year-end reconciliation and the withholding certificates employees use for their own returns.
- How is the monthly withholding on a salary calculated?
- From the employee's projected annual income: the firm applies allowances and the progressive personal income tax scale to the yearly figure, then divides the resulting tax across the pay periods. Raises, bonuses, and mid-year hires change the projection, so the withholding is recalculated when they happen.
- When does withheld payroll tax have to be remitted?
- Monthly, on the withholding return for the month the salaries were paid. The Revenue Department's published English pages do not state the current remittance deadline for the employee withholding return, so a payroll firm confirms the exact date and files inside it.
- Is withholding on supplier payments the same filing?
- No. Withholding on payments to companies is a separate regime with its own return, remitted within seven days of the following month in which the payment is made. Payroll tax filing covers employment income only; many firms handle both, but as separate filings.
All firms
Every firm that can help you with payroll tax filing
Accounting firmBangkokThai · English · French
Cloud-based accounting, tax filing & payroll for businesses in Thailand. All-inclusive pricing, zero hidden fees, 24/7 online access.
GPS Accounting
Free consultation
Accounting firmBangkokEnglish · Thai · Filipino · Swedish
Full service accountancy practice registered with the Thai Federation of Accounting Professions delivering accountancy and tax services in English.
Guides & Insights
Practical explainers on this topic: general information, not professional advice.
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