TL;DR Companies in Thailand must register with the Social Security Office of Thailand (SSO) within 30 days of hiring their first employee. This applies to both Thai and foreign employees. Monthly contributions, calculated at 5% of an employee’s salary (capped at a THB 1,500 base for both employer and employee), are due by the 15th of the following month. The requirement for a director’s social security registration depends on their employment status and shareholding, a nuanced area requiring careful consideration.
Introduction
Starting a business in Thailand requires understanding a range of legal requirements, with one of the most important being properly registering the company with social security. As per the Social Security Act, employers are legally required to register and contribute on behalf of their employees.
In Thailand, companies must register with the Social Security Office (SSO) within 30 days of hiring their first employee. Once registered, both the employer and employee are required to contribute 5% of the employee’s monthly salary to the Social Security Fund, up to a maximum of ฿750 each per month.
Employers must submit monthly filings and make payments by the 15th of the following month, while also maintaining accurate records. Non-compliance can result in fines and may even affect visa or work permit applications for foreign employees.
Points clés
- Social Security registration is triggered by hiring the first employee, not company incorporation.
- Applies to both Thai and foreign employees
- Both employer and employee contribute 5% of wages (up to THB 1,500).
- Non-compliance can lead to significant fines (up to THB 20,000), imprisonment (up to 6 months), and monthly surcharges.
- Directors who are also majority shareholders may not require SSO registration, but this needs careful consideration in the context of work permits and company activities.
When Do Companies Need to Register with the Social Security Office In Thailand?
A common misconception for new companies is that Social Security Office (SSO) registration is required immediately upon incorporation. However, in reality, the legal obligation to register as an employer is only required when a company hires its first employee.
As per the Social Security Act, a company with one or more employees (aged 15 to 60 years old) must register itself as an employer and its employees with the SSO within 30 days from the date the first employee starts working.
This means a company can be incorporated for months or even years without needing to register with the SSO, as long as it has no employees.
Once a company is registered with the SSO, they are required to register every new employee. Employers must complete the new employee’s registration within 30 days of their employment start date.
Do Foreign Employees Need to Register with Social Security in Thailand?
Foreign workers employed in Thailand are legally required to be registered with the Social Security Office (SSO) and are entitled to the same benefits as Thai employees, including coverage for illness, maternity, disability, unemployment, and retirement.
However, before a company can register a foreign employee with the SSO, the employee must first obtain a valid work permit. This work permit confirms the individual’s legal right to work in Thailand. Once the work permit has been obtained, the employer can proceed with enrolling the foreign employee with social security and begin to make the required monthly contributions.
What If You Don’t Hire Staff?
If a company hasn’t hired any employees, it is generally not required to register with the Social Security Office (SSO).
However, companies that begin operations without hiring staff should be careful. While the absence of employees may exempt the business from SSO registration, it can raise red flags with other government agencies if the company generates income.
These concerns are related to the fact that the foreign investor may be actively working or generating income for the company without holding a valid work permit or without being formally registered as an employee.
In Thailand, the definition of “work” is broad, and any activities considered work require a work permit. Therefore, all foreigners engaging in any form of work are required to obtain a valid work permit.
If the Thai consider a foreign investor as an unregistered employee, this could cause significant problems. To avoid such issues, foreign investors must be able to clearly justify the company’s operating structure and their own role within it.
What are Social Security Contributions: Rates, Calculation, and Submission
In Thailand, both employers and employees are legally required to contribute to the Social Security Fund on a monthly basis. The Social Security contribution rate for both employer and employee is 5% of the employee’s monthly wages.
The 5% social security contribution is calculated based on an employee’s monthly salary, but only within a specified range. The minimum salary base used for calculation is ฿1,650, while the maximum is capped at ฿15,000. This means that contributions won’t increase beyond this threshold, even if the employee earns more.
Contributions are jointly made by both the employer and the employee, with each contributing an equal share.
The maximum monthly contributions are:
- For an employee: 5% of THB 15,000 = THB 750 per month.
- For an employer: 5% of THB 15,000 = THB 750 per month.
- Total maximum contribution (employer + employee): THB 1,500 per month.
For example:
If an employee’s salary is THB 50,000 per month:
- Contribution base: THB 15,000 (due to the maximum salary cap)
- Employee contribution: 5% of THB 15,000 = THB 750
- Employer contribution: 5% of THB 15,000 = THB 750
- Total monthly contribution to SSO: THB 1,500
If an employee’s salary is THB 10,000 per month:
- Contribution base: THB 10,000
- Employee contribution: 5% of THB 10,000 = THB 500
- Employer contribution: 5% of THB 10,000 = THB 500
- Total monthly contribution to SSO: THB 1,000
When are the Monthly Submission Deadlines?
Employers are required to submit both their own and their employees’ social security contributions to the Social Security Office of Thailand by the 15th of the following month, for example, July’s contributions must be paid by August 15th.The employer must prepare the SorPorSor 1-10 form (SPS 1-10, Part 1 and Part 2).
What are the Requirements for when an Employee Leaves?
When an employee resigns or is terminated, the employer is required to inform the Social Security Office of the change. This is required to update the employee’s insured status and allow them to be eligible for any applicable benefits, such as unemployment support.
The employer must submit a Notice of Termination of Insured Status (Form SorPorSor 6-09), including the reason for the employee’s departure, by the 15th of the month following the employee’s last working day.
Submitting the notification on time is important as failure to do so can result in penalties for the company, but also to ensure the employee can access benefits they may be entitled to, such as unemployment support.
Do Company Directors Need to Register with the SSO?
Whether a company director must be registered with the Social Security Office (SSO) depends largely on their role and status within the company. If a director performs day-to-day duties, receives a salary, and could be considered an employee, they would be required to be registered with the SSO.
However, if the director is also a shareholder or majority shareholder, they may be considered an owner rather than a regular employee and may not be subject to SSO registration.
For foreign directors, it is more complex due to work permit requirements. Even if exempt from SSO registration as “owners,” they still need a valid work permit to undertake any work in Thailand.
If there are no other registered employees, this could raise concerns with immigration or labor authorities, particularly if the director is seen as actively managing the business without proper permission.
Regardless of whether a director is personally registered with the SSO, they remain responsible for making sure that all eligible employees are properly enrolled and that contributions are submitted on time. Failing to meet these obligations can result in penalties for both the company and the directors themselves.
What are the Penalties for Non-Compliance?
Failing to properly satisfy any requirements under the Social Security Act can result in potential legal and financial consequences for employers.
Actions such as missing the deadline to register new employees, failing to report employee departures, or submitting false information, can lead to fines or even imprisonment under provisions such as Sections 34 and 44 of the Social Security Act.
Possible penalties for employers include:
- Fines: Up to THB 20,000.
- Failure to submit social security contributions on time or pay the full amount are subject to a monthly surcharge of 2% on the outstanding balance.
- Imprisonment: Up to 6 months, or both fine and imprisonment.
While the SSO often begins with a warning for missed deadlines, repeated non-compliance can lead to formal legal action.
FAQs
Please see here for some FAQs relating to Personal Income Tax in Thailand
Do foreigners have to pay tax in Thailand?
Yes, foreigners may have to pay tax in Thailand, depending on their tax residency status and the source of their income. A foreigner is considered a Thai tax resident if they spend 180 days or more in Thailand within a calendar year. Tax residents are subject to personal income tax on both Thai sourced income and foreign sourced income that is brought into Thailand. As of January 1, 2024, Thailand changed its tax rules so that any foreign income earned after that date is considered assessable income once it is remitted into Thailand, regardless of when it was earned. Prior to this, only foreign income brought into Thailand within the same year it was earned was subject to tax.
Non-residents, those who spend fewer than 180 days in Thailand, are only taxed on income sourced within Thailand, such as salary from Thai employers, rental income from Thai property, or business profits generated in the country. They are not liable for tax on any foreign income, even if remitted into Thailand.
Thailand also has double taxation agreements (DTAs) with over 60 countries, which help ensure that taxpayers are not taxed twice on the same income. If a DTA applies, taxes paid in Thailand can often be credited or exempted in the taxpayer’s home country.
What is considered tax residency in Thailand?
An individual is considered a Thai tax resident if they spend 180 days or more in Thailand within a calendar year.
Non-residents are individuals who spend less than 180 days in a calendar year in Thailand.
Is foreign income taxable in Thailand?
Yes, but for Thai tax residents (i.e. stay 180+ days per year). As of January 1, 2024, foreign income earned from that date is considered assessable income in Thailand when it is remitted into the country.
Non-residents are not taxed on foreign income. A draft law may soon allow tax-free remittance within 1 year of earning the income, but this has not yet been enacted.
Do I have to declare overseas income in Thailand?
If you’re a Thai tax resident (have stayed 180 days or more in a calendar year), you must declare foreign sourced income that you bring into Thailand, provided it was earned on or after January 1, 2024. This is due to Departmental Instruction No. Por. 161/2566, which requires that any foreign sourced income remitted, whether the same year or later, must be reported in the tax year it enters Thailand .
Non‑residents (under 180 days) are not required to declare overseas income, even if it’s remitted to Thailand.
How can I get a tax ID in Thailand?
Applications must be submitted in person at your nearest Revenue Department office (กรมสรรพากร). The Tax ID will be issued within the same day, usually within approximately 1 hour.
Lire plus :
Identifications fiscales en Thaïlande : Guide pour les expatriés et les entreprises
What are the income tax rates in Thailand for foreigners?
La Thaïlande applique des taux d'imposition progressifs, c'est-à-dire que le taux d'imposition augmente au fur et à mesure que vos revenus augmentent. Voici un résumé des tranches d'imposition pour l'année fiscale 2024 (dépôt en 2025).
| Revenu imposable | Taux d'imposition |
| 0 – 150,000 | Exempté |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1 million | 20% |
| 1,000,001 – 2 millions | 25% |
| 2,000,001 – 5 million | 30% |
| 5,000,001 et plus | 35% |
Lire plus :
L'impôt sur le revenu des personnes physiques en Thaïlande : Guide de conformité
When is the income tax filing deadline in Thailand?
The Thai Tax year runs from January the 1st to December 31st every year. The deadline for filing your personal income tax return in Thailand depends on the method of filing. For the 2025 Tax year, the deadlines are as follows:
- Online Filing: April 8th, 2026
- Paper Filing: March 31st, 2026
Are pensions taxed in Thailand for expats?
Yes, if you’re a Thai tax resident (stay 180+ days/year), foreign pension income is taxable when brought into Thailand. Public pensions (e.g. government or social security) are often exempt, while private or occupational pensions are generally taxable. Non-residents are not taxed on foreign pensions.
Double Tax Agreements (DTAs) may help avoid double taxation if you’ve already paid tax abroad.
Does Thailand have double taxation agreements?
Thailand concluded its first DTA with Sweden in 1963, and since then, it has signed agreements with a further 60 additional countries. These agreements cover a wide range of countries from various regions, including Europe, Asia, the Americas, and the Middle East.
Les principaux pays avec lesquels la Thaïlande a conclu des CDI sont la France, Singapour, l'Australie, la Chine, le Japon, les États-Unis, l'Allemagne et le Royaume-Uni.
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Clause de non-responsabilité
Veuillez noter que cet article est fourni à titre d'information uniquement et ne constitue pas un conseil juridique ou fiscal.
