{"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":"<p>Une fiche de paie est \u00e0 la fois un relev\u00e9 de paiement et un document financier d\u00e9taillant le calcul du salaire mensuel d\u2019un employ\u00e9. Qu\u2019elle soit au format papier ou \u00e9lectronique, elle pr\u00e9sente des informations essentielles telles que le salaire, les primes, les heures suppl\u00e9mentaires, ainsi que les retenues obligatoires (imp\u00f4ts, cotisations sociales et contributions au fonds de pr\u00e9voyance).<\/p>\n\n\n\n<p>Les employeurs ont l\u2019obligation l\u00e9gale de remettre \u00e0 leurs salari\u00e9s une fiche de paie, qu\u2019elle soit au format papier ou \u00e9lectronique. Ce guide, r\u00e9dig\u00e9 avec l\u2019aide d\u2019un expert-comptable en Tha\u00eflande, pr\u00e9sente la d\u00e9finition d\u2019une fiche de paie, l\u2019essor de la d\u00e9mat\u00e9rialisation dans les environnements professionnels modernes, ainsi que les informations obligatoires que tout employeur doit y inclure avant sa remise aux employ\u00e9s.<\/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\">Points cl\u00e9s<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La fiche de paie, qu\u2019elle soit papier ou \u00e9lectronique, est un document officiel d\u00e9taillant la r\u00e9mun\u00e9ration, les avantages et les retenues d\u2019un employ\u00e9.<\/li>\n\n\n\n<li>En Tha\u00eflande, les employeurs sont tenus par la loi de remettre ce document \u00e0 chaque p\u00e9riode de paie et d\u2019en conserver les registres pendant au moins sept ans.<\/li>\n\n\n\n<li>Les informations obligatoires incluent les coordonn\u00e9es de l\u2019entreprise (nom, adresse, num\u00e9ro d\u2019identification fiscale), les donn\u00e9es de l\u2019employ\u00e9, la p\u00e9riode et la date de paie, ainsi que le d\u00e9tail des revenus et des retenues.<\/li>\n\n\n\n<li>Il doit pr\u00e9senter le revenu net, soit le montant effectivement per\u00e7u par l\u2019employ\u00e9 apr\u00e8s d\u00e9duction de toutes les retenues.<\/li>\n\n\n\n<li>La fiche de paie peut \u00eatre remise au format papier ou \u00e9lectronique (par exemple en PDF), la version \u00e9lectronique \u00e9tant de plus en plus utilis\u00e9e.<\/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>Qu'est-ce qu'une fiche de paie ?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>Une fiche de paie ou bulletin de paie, est un document officiel remis par l\u2019employeur, indiquant le salaire net d\u2019un employ\u00e9 pour une p\u00e9riode de paie donn\u00e9e, g\u00e9n\u00e9ralement mensuelle.&nbsp;<\/p>\n\n\n\n<p>Les informations obligatoires comprennent le d\u00e9tail des revenus de l\u2019employ\u00e9, tels que le salaire de base, les primes, les commissions et les heures suppl\u00e9mentaires, ainsi que les retenues, telles que l\u2019imp\u00f4t \u00e0 la source, les cotisations sociales et les contributions au fonds de pr\u00e9voyance. Le montant final correspond au revenu net effectivement per\u00e7u par l\u2019employ\u00e9.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full cta-Article\"><a href=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2026\/03\/French-BOI-Tax-Incentives-1.webp\" target=\"_blank\" rel=\" noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1599\" height=\"579\" src=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1.webp\" alt=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/11\/Copy-of-Payroll-Infographic.webp\" class=\"wp-image-12652\" srcset=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1.webp 1000w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1-300x109.webp 300w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1-768x278.webp 768w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1-18x7.webp 18w\" 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>Quelles sont les obligations l\u00e9gales en mati\u00e8re de bulletins de paie en Tha\u00eflande ?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>En Tha\u00eflande, les employeurs doivent l\u00e9galement fournir \u00e0 leurs employ\u00e9s un relev\u00e9 d\u00e9taill\u00e9 de salaire pour chaque p\u00e9riode de paie, g\u00e9n\u00e9ralement mensuelle. Ce relev\u00e9 peut \u00eatre d\u00e9livr\u00e9 sous forme papier ou \u00e9lectronique.<\/p>\n\n\n\n<p>Conform\u00e9ment \u00e0 la loi sur la protection du travail, les employeurs doivent conserver les registres de paie, y compris les bulletins, pendant au moins sept ans. Le salaire doit \u00eatre vers\u00e9 au moins une fois par mois, selon un mode de paiement (esp\u00e8ces, virement bancaire ou ch\u00e8que) convenu avec l\u2019employ\u00e9.\n<br>\n<br>\nPour garantir la conformit\u00e9, il est recommand\u00e9 de faire appel \u00e0 un comptable \u00e0 Bangkok ou \u00e0 un expert-comptable en Tha\u00eflande capable d\u2019assurer le respect des obligations li\u00e9es \u00e0 la paie, notamment en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en Tha\u00eflande.<\/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>Quelles informations doivent figurer sur la fiche de paie\u202f?<\/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\/11\/Copy-of-Payroll-Infographic.webp\" alt=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/11\/Copy-of-Payroll-Infographic.webp\" class=\"wp-image-13049\" srcset=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/11\/Copy-of-Payroll-Infographic.webp 1000w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/11\/Copy-of-Payroll-Infographic-300x189.webp 300w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/11\/Copy-of-Payroll-Infographic-768x483.webp 768w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/11\/Copy-of-Payroll-Infographic-18x12.webp 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Les informations obligatoires \u00e0 inclure sur la fiche de paie sont :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Titre : pr\u00e9ciser qu\u2019il s\u2019agit d\u2019une fiche de paie (par exemple, \u00ab Fiche de paie \u00bb).<\/li>\n\n\n\n<li>Informations sur l\u2019entreprise : nom, adresse et num\u00e9ro d\u2019identification fiscale.<\/li>\n\n\n\n<li>Informations sur l\u2019employ\u00e9 : num\u00e9ro d\u2019identification ou num\u00e9ro d\u2019employ\u00e9, nom, poste et service.<\/li>\n\n\n\n<li>P\u00e9riode de paie : indication de la p\u00e9riode de paiement, par exemple du 1er au 31 mai 2025.<\/li>\n\n\n\n<li>Date de paiement : date \u00e0 laquelle le salaire est vers\u00e9.<\/li>\n\n\n\n<li>Sources de revenus : d\u00e9tail de tous les revenus pour la p\u00e9riode (salaire, commissions, primes, heures suppl\u00e9mentaires, indemnit\u00e9s ou autres revenus pertinents).<\/li>\n\n\n\n<li>D\u00e9ductions : d\u00e9tail des retenues appliqu\u00e9es au salaire, telles que les cotisations sociales, l\u2019imp\u00f4t \u00e0 la source et les contributions au fonds de pr\u00e9voyance.<\/li>\n\n\n\n<li>R\u00e9capitulatif du revenu net : montant effectivement per\u00e7u par l\u2019employ\u00e9 apr\u00e8s toutes les d\u00e9ductions.<\/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>Peut-on \u00e9mettre un bulletin de paie sous format \u00e9lectronique\u202f?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>En Tha\u00eflande, les bulletins de paie peuvent \u00eatre d\u00e9livr\u00e9s au format papier ou \u00e9lectronique. Traditionnellement, les entreprises utilisaient des formulaires en papier carbone \u00e0 bords perfor\u00e9s, permettant de d\u00e9tacher et de consulter facilement le bulletin.&nbsp;<\/p>\n\n\n\n<p>Aujourd\u2019hui, de nombreuses entreprises privil\u00e9gient l\u2019\u00e9mission de bulletins de paie \u00e9lectroniques, par exemple au format PDF, une solution plus efficace et \u00e9conomique.<\/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>Qui est responsable de la pr\u00e9paration des bulletins de paie\u202f?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>La pr\u00e9paration des bulletins de paie rel\u00e8ve g\u00e9n\u00e9ralement des services de paie d\u2019un cabinet comptable en Tha\u00eflande. Dans le cadre de nos prestations, nous calculons le salaire de chaque employ\u00e9, pr\u00e9parons un r\u00e9capitulatif pour validation par le client, effectuons le paiement de l\u2019imp\u00f4t \u00e0 la source et des cotisations sociales, puis \u00e9mettons les bulletins de paie. De nombreuses entreprises externalisent ces services non seulement pour des raisons de commodit\u00e9, mais aussi pour assurer la confidentialit\u00e9 des informations salariales.<\/p>\n\n\n\n<script type=\"application\/ld+json\">{\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}<\/script>\n\n\n\n<h3 class=\"wp-block-heading\">Clause de non-responsabilit\u00e9<\/h3>\n\n\n\n<p><em><em>Veuillez noter que cet article est fourni \u00e0 titre d'information uniquement et ne constitue pas un conseil juridique ou fiscal. <\/em><\/em><\/p>","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}]}}