A payslip is both a record of payment and a financial document that outlines how an employee’s 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.
Employers are legally required to provide their staff with a payslip or epayslip. In this guide, we’ll 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.
Key Points
- A payslip or epayslip is an official document that records an employee’s earnings, showing salary calculation including bonuses, overtime, and all deductions.
- 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.
- Required information includes company details (name, address, Tax ID), employee information, pay period, payment date, all income sources, and all deductions.
- It must show the net income summary, the actual amount received by the employee after all deductions have been applied.
- Accepted documents can be issued in either physical or electronic format (such as an epayslip in PDF format), with electronic delivery becoming more common.
What is a Payslip?
A payslip (also known as a pay slip) is an official document provided by an employer that states an employee’s final pay (after all relevant deductions) for a particular payment cycle, usually monthly.
Required information includes a breakdown of the employee’s 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.
What are the Legal Obligations for Payslips in Thailand?
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.
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.
What Information Should be Included?
Required information that should appear includes the following:
- Title: Indicates it is a payslip (e.g., “Pay Slip”).
- Company Information: The company’s name, address and Tax ID should be included.
- Employee Information: Employee ID/number, name, position/job title, and department.
- Pay Period: Identifying the current payment cycle or payment date range such as 1-31 May 2025.
- Payment Date: Date of payment for the salary.
- Sources of Income: Identification of all the earnings for the payment period such as salary, commission, bonuses, overtime, allowances, or other relevant earnings..
- Deductions: Details of all deductions from your total salary such as social security contributions, withholding tax or provident fund contributions.
- Net Income Summary: Displays the actual amount the employee receives for a specific pay period after all deductions have been applied.
Can an Electronic Epayslip Be Used?
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.
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.
Who Prepares the Payslips?
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.
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.
Read more:
Tax IDs in Thailand: A Guide for Expats and Businesses
What are the income tax rates in Thailand for foreigners?
Thailand uses Progressive Tax Rates, where the tax rate increases as your income rises. Here’s a summary of the tax brackets for the 2024 tax year (filing in 2025).
| Taxable Income | Tax Rate |
| 0 – 150,000 | Exempted |
| 150,001 – 300,000 | 5% |
| 300,001 – 500,000 | 10% |
| 500,001 – 750,000 | 15% |
| 750,001 – 1 million | 20% |
| 1,000,001 – 2 million | 25% |
| 2,000,001 – 5 million | 30% |
| 5,000,001 or more | 35% |
Read more:
Personal Income Tax in Thailand: A Guide to Compliance
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.
Notable countries with which Thailand has DTAs include France, Singapore, Australia, China, Japan, the United States, Germany, and the United Kingdom.
Read more:
Disclaimer
This information is provided for general informational purposes only and is not legal, tax, or financial advice.
