Social security and withholding tax come out of one run, in baht, including the certificates each employee needs and the ones a mid-year leaver needs within a month.
Three portals, three calendars, and a certificate for every single employee.
The Revenue Department wants PND 1 monthly and PND 1 Kor once a year. The Social Security Office wants its own return on its own date, with hires and leavers notified separately and within their own windows. And every employee is owed a withholding certificate, within a month if they leave mid-year.
Checked against Revenue Department and Social Security Office material in September 2026.
Employee and employer contributions to the Social Security Office, filed with the monthly return. Filing electronically buys you a few extra days.
By the 15thMonthly withholding return to the Revenue Department. E-filing is mandatory for this form.
By the 7th, or the 15th onlineRegistration within 30 days of hiring, notification of leavers and changes on the monthly cycle. These sit outside payroll and still carry penalties.
Event-drivenThe year’s summary of salary withholding.
February, or 8 March onlineOne per employee for their own filing, and within one month for anyone who leaves part-way through the year.
By 15 FebruaryContribution at the start of the year, then a wage report in February and a top-up in March.
January to MarchWhere you run one, it is a deduction in the payroll cycle like any other.
If you run oneNo rates on this page, deliberately. Contribution rates and wage ceilings change more often than a website does, and a stale number is worse than none. What we publish is the shape of the obligation; the amounts come out of the run.
The same employee record feeds the payslip, the contributions and the reporting, so the numbers cannot disagree with each other.
Contributions and PND 1 withholding are calculated together from the same employee record, in baht, so the payslip and the returns come from one set of numbers.
50 Tawi certificates are owed to everyone, and inside a month to mid-year leavers, so they come out of the payroll record rather than being typed one at a time.
Thai leave entitlements changed in December 2025. Leave sits in the same platform as payroll, so entitlement and pay do not drift apart.
Rules are maintained inside the product for each market we operate in rather than left to whoever reads the gazette.
Three things a payroll page written two years ago would get wrong.
A ministerial regulation gazetted in December 2025 raised the wage base used for social security contributions, phased in over several periods. Contribution amounts change even where nothing about your team has.
Maternity leave extended from 98 to 120 days, with new parental and infant-care leave. This is a leave-policy change before it is a payroll one, and it is already in force.
Paper filing of the monthly and annual withholding returns is no longer the route. The extra days for filing online currently run to the end of January 2027.
HReasily runs six markets on one platform. Multi-country customers run them in a single cycle with a market-by-market breakdown, rather than reconciling five payroll providers.
Priced per employee per month in baht, on Classic. Add only the modules you use, and see the full breakdown on the pricing page.
Start free, load your team, and see the month laid out before the 15th arrives.