{"id":13045,"date":"2025-07-21T02:42:52","date_gmt":"2025-07-21T02:42:52","guid":{"rendered":"https:\/\/vbapartners.com\/?p=13045"},"modified":"2025-11-13T01:09:53","modified_gmt":"2025-11-13T01:09:53","slug":"issuing-an-epayslip","status":"publish","type":"post","link":"https:\/\/vbapartners.com\/fr\/issuing-an-epayslip\/","title":{"rendered":"Bulletin de paie \u00e9lectronique en 2025 : mode d\u2019emploi pour les employeurs"},"content":{"rendered":"\n<p>A payslip is both a record of payment and a financial document that outlines how an employee\u2019s monthly earnings have been calculated. Whether issued in paper form or digitally as an epayslip, it includes essential information such as salary, bonuses, overtime, and any deductions like tax, social security, or provident fund contributions.<\/p>\n\n\n\n<p>Employers are legally required to provide their staff with a payslip or epayslip. In this guide, we\u2019ll explore what a payslip is, the growing use of epayslips in modern workplaces, and the required information every employer must include before issuing it to their staff.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group Keypoints has-white-color has-text-color has-background is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#35a692\">\n<h3 class=\"wp-block-heading\">Key Points<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A payslip or epayslip is an official document that records an employee&#8217;s earnings, showing salary calculation including bonuses, overtime, and all deductions.<\/li>\n\n\n\n<li>Employers in Thailand are legally required to provide this document to employees for each pay period and must keep payroll records for at least 7 years.<\/li>\n\n\n\n<li>Required information includes company details (name, address, Tax ID), employee information, pay period, payment date, all income sources, and all deductions.<\/li>\n\n\n\n<li>It must show the net income summary, the actual amount received by the employee after all deductions have been applied.<\/li>\n\n\n\n<li>Accepted documents can be issued in either physical or electronic format (such as an epayslip in PDF format), with electronic delivery becoming more common.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>What is a Payslip?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>A payslip (also known as a pay slip) is an official document provided by an employer that states an employee\u2019s final pay (after all relevant deductions) for a particular payment cycle, usually monthly.&nbsp;<\/p>\n\n\n\n<p>Required information includes a breakdown of the employee\u2019s income, including details such as the base salary, bonuses, commissions, and overtime, along with any deductions like withholding tax, social security contributions, and provident fund payments. The final amount shown is the net income the employee receives after all deductions have been applied.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full cta-Article\"><a href=\"https:\/\/calendly.com\/vincent-vbapartners\/accounting-and-tax-consultation-vb-partners\" target=\"_blank\" rel=\" noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1599\" height=\"579\" src=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner.webp\" alt=\"accounting services in Bangkok Thailand\" class=\"wp-image-12652\" srcset=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner.webp 1599w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-300x109.webp 300w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-1024x371.webp 1024w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-768x278.webp 768w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-1536x556.webp 1536w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-18x7.webp 18w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-600x217.webp 600w\" sizes=\"(max-width: 1599px) 100vw, 1599px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>What are the Legal Obligations for Payslips in Thailand?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>In Thailand, employers are legally required to provide employees with a detailed breakdown of their salary for each pay period (usually monthly). This breakdown can be a physical document issued to the employee or an electronically prepared epayslip.<\/p>\n\n\n\n<p>As per the Labour Protection Act, employers are also required to keep payroll records, including payslips, for at least 7 years. Salary must be paid at least once a month, and payment methods (cash, bank transfer, or cheque) should be agreed upon with the employee.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>What Information Should be Included?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"644\" src=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/07\/epayslip-example-1024x644.webp\" alt=\"accounting services in Bangkok Thailand\" class=\"wp-image-13049\" srcset=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/07\/epayslip-example-1024x644.webp 1024w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/07\/epayslip-example-300x189.webp 300w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/07\/epayslip-example-768x483.webp 768w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/07\/epayslip-example-1536x966.webp 1536w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/07\/epayslip-example-18x12.webp 18w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/07\/epayslip-example.webp 1586w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Required information that should appear includes the following:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Title: Indicates it is a payslip (e.g., \u201cPay Slip\u201d).<\/li>\n\n\n\n<li>Company Information: The company&#8217;s name, address and Tax ID should be included.<\/li>\n\n\n\n<li>Employee Information: Employee ID\/number, name, position\/job title, and department.<\/li>\n\n\n\n<li>Pay Period: Identifying the current payment cycle or payment date range such as 1-31 May 2025.<\/li>\n\n\n\n<li>Payment Date: Date of payment for the salary.<\/li>\n\n\n\n<li>Sources of Income: Identification of all the earnings for the payment period such as salary, commission, bonuses, overtime, allowances, or other relevant earnings..<\/li>\n\n\n\n<li>Deductions: Details of all deductions from your total salary such as social security contributions, withholding tax or provident fund contributions.<\/li>\n\n\n\n<li>Net Income Summary: Displays the actual amount the employee receives for a specific pay period after all deductions have been applied.<\/li>\n<\/ol>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Can an Electronic Epayslip Be Used?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>In Thailand payslips can be issued in either paper or electronic form as an epayslip. Traditionally, Thai companies issued these documents using carbon paper forms with perforated edges, which could be ripped off in order to read the payslip.&nbsp;<\/p>\n\n\n\n<p>Nowadays companies often choose to issue an epayslip in an electronic form, such as PDF. This is a much more efficient and cost-effective approach to issuing payslips.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Who Prepares the Payslips?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Preparing these documents is usually part of the payroll service provided by your accountant firm. As part of our payroll service, we calculate the salary of each employee, prepare the salary summary for confirmation to client, and then process the payment of the withholding tax, social security contributions, and issue payslips to the employees. Many companies choose to outsource payroll services not only for convenience but also for confidentiality, ensuring salary information of individual employees is not known internally within the company.<\/p>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is an epayslip and how does it differ from a traditional paper payslip?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"An epayslip is an electronic version of a traditional payslip, typically issued as a PDF document that contains the same essential information as paper payslips including salary, bonuses, overtime, and deductions. Unlike traditional carbon paper forms with perforated edges, epayslips offer a more efficient and cost-effective approach for employers while maintaining full legal compliance in Thailand.\"\n      }\n    },\n    {\n      \"@type\": \"Question\", \n      \"name\": \"Are epayslips legally acceptable in Thailand instead of paper payslips?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes, epayslips are fully legally acceptable in Thailand and can be issued in either paper or electronic form according to Thai labor law. The Labour Protection Act requires employers to provide detailed salary breakdowns but does not mandate the format, making electronic epayslips a valid alternative to traditional paper documents.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What mandatory information must be included on an epayslip in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Every epayslip must include: company information (name, address, Tax ID), employee details (ID, name, position, department), pay period dates, payment date, all income sources (salary, bonuses, overtime, allowances), all deductions (tax, social security, provident fund), and the net income summary showing the final amount received. This ensures complete transparency and legal compliance for both employers and employees.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How long must employers keep epayslip records in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"According to the Labour Protection Act, employers must maintain payroll records, including epayslips, for at least 7 years. This applies to both electronic and paper formats, making proper digital storage and backup systems essential for companies using epayslip systems.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Who typically prepares epayslips for companies in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Epayslip preparation is usually handled by professional accounting firms as part of comprehensive payroll services. VB & Partners, with extensive experience in Thai payroll compliance, calculates employee salaries, prepares salary summaries for client confirmation, processes tax and social security payments, and issues epayslips to employees while maintaining confidentiality of sensitive salary information.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What are the main advantages of switching from paper payslips to epayslips?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Epayslips offer significant advantages including cost-effectiveness by eliminating paper and printing expenses, improved efficiency in distribution and storage, enhanced security through digital access controls, and environmental benefits. Companies also benefit from easier record-keeping and the ability to quickly reproduce documents when needed for audits or employee requests.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can foreign employees in Thailand receive epayslips for tax compliance purposes?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes, foreign employees in Thailand can and should receive epayslips for proper tax compliance, especially since foreigners spending 180+ days in Thailand are considered tax residents subject to personal income tax. VB & Partners specializes in managing payroll compliance for international employees, ensuring all epayslips meet Thai tax requirements while supporting proper income declaration for both residents and non-residents.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How often must employers issue epayslips to their employees in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Employers must issue epayslips for each pay period, which according to Thai labor law means at least once monthly when salaries are paid. The epayslip must clearly identify the specific pay period (such as 1-31 May 2025) and the actual payment date to ensure proper documentation of all compensation received.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What should employees do if they don't receive their epayslip on time?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Employees should immediately contact their HR department or payroll provider if epayslips are not received as scheduled, since timely provision is a legal requirement in Thailand. Companies working with professional services like VB & Partners typically have systematic processes to ensure consistent epayslip delivery, but employees have the right to request immediate provision of missing documentation.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can epayslips be used as official proof of income for bank loans and visa applications in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes, properly formatted epayslips serve as official proof of income for banks, visa applications, and other official purposes in Thailand, provided they contain all required legal information. VB & Partners ensures all epayslips meet official documentation standards, making them suitable for various administrative and financial requirements while maintaining full legal validity.\"\n      }\n    }\n  ]\n}\n<\/script>\n\n\n\n<h3 class=\"wp-block-heading\">Disclaimer<\/h3>\n\n\n\n<p><em><em>This information is provided for general informational purposes only and is not legal, tax, or financial advice. <\/em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9couvrez les r\u00e8gles cl\u00e9s pour fournir un bulletin de paie papier ou \u00e9lectronique et comment les services de paie peuvent vous aider.<\/p>","protected":false},"author":2,"featured_media":13047,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121],"tags":[179,214,157,158],"class_list":["post-13045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-accounting","tag-audit","tag-income-tax","tag-tax"],"_links":{"self":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts\/13045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/comments?post=13045"}],"version-history":[{"count":0,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts\/13045\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/media\/13047"}],"wp:attachment":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/media?parent=13045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/categories?post=13045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/tags?post=13045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}