TheBestEOR

Best Employer of Record in Thailand

Written by Martynas PupkeviciusFact-checked by Michael Ennis
Picture of Martynas Pupkevicius
Martynas Pupkevicius

EOR Advisor and Remote Work Editor

Our top employer of record in Thailand for 2026 is RemotePeople, from USD 499 per employee a month, ahead of Multiplier and Deel.

We tested all 10 providers with paid client accounts, real quotes and a live hire run through payroll. Thai employers contribute to the Social Security Fund and a separate work injury compensation fund, in addition to the employee’s salary.

Flag of Thailand

Hiring in Thailand at a glance

Currency
THB
Thai baht
Pay cycle
Monthly
At least monthly, on the agreed payday
Working hours
8 h a day
48 a week, lower limits for some hazardous jobs
Annual leave
6 days
Paid working days after 1 continuous year
Extra pay
Per contract
Bonus only if contract or workplace rules promise one
Employer costs
Social security
Plus the separate work injury compensation fund
Before you hire:
Agree the payday and working schedule, and confirm foreign staff have permission to work before starting.

Country hiring overview · Thailand

Hiring in Thailand, at a glance.

Compare the local employer and the employee’s work rights.

For Thailand, I’d first ask who signs the employment contract and handles payroll and social-security administration. If the worker needs immigration support, I’d want the employment and permit arrangements explained before comparing start dates.

Choose a hiring solution

Need a local employer?

Compare an EOR arrangement for your role before opening your own entity.

Already have a local employer?

Compare payroll and HR support against adding an EOR.

EOR service fee

Fees vary by provider.

Your quote should state the currency, fee per employee, minimum charge and billing commitment.

Onboarding

Paperwork affects the start date.

The contract, right-to-work checks, registrations and payroll deadlines all affect when employment can begin.

Employment costs

Include insurance and benefits.

Ask for a breakdown of employer social security, any relevant insurance and agreed benefits. These amounts should appear separately from salary and the EOR fee.

Annual leave

A year’s service brings six days.

Employees generally qualify for at least six working days of annual leave after one year of continuous service. Agreed terms may provide a higher allowance.

Check before choosing

Confirm the employer, salary currency, payroll tax/social-security scope, leave policy and any visa/work-permit responsibilities.

What your quote should include

Employment costs and service fees

1
Gross salary and agreed pay schedule
2
Social security, relevant insurance and benefits
3
EOR fee: currency, per-employee billing, minimums and commitment
4
Setup, foreign exchange, extras and exit costs

Deposits and payroll funding

1
Amount and payment deadline
2
Whether funds are refundable or credited to payroll
3
Release conditions and refund timing
Show these separately from recurring expenses.

Key takeaways for hiring in Thailand

A monthly payday does not always mean one month’s notice

For an indefinite contract, the statutory notice mechanism is tied to paydays. Notice given by one payday ordinarily takes effect at the next. A mid-month instruction can therefore produce a later termination date than “today plus 30 days”. Fix the notice receipt and effective dates before asking the provider for an exit total.

The maternity headline does not describe the whole leave budget

The 120-day entitlement includes up to 60 days of employer-paid wages. The amended law also provides qualifying mothers with 15 additional days for medically supported infant-care circumstances, paid at 50%. Keep these categories separate when pricing cover and reviewing the employee’s expected return date.

Spouse leave has a time window

The 15-day paid entitlement to assist a spouse who gives birth is linked to a 90-day window after the birth. Put the intended dates and cover arrangements into the leave plan, rather than treating it as an unrestricted annual allowance.

SSF is not the entire statutory employer cost

Workmen’s Compensation Fund obligations are separate, and the Employee Welfare Fund schedule introduces a further contribution for covered arrangements. A qualifying provident-fund exemption needs its own explanation. Compare these items on a shared basis before deciding that the lowest service fee produces the lowest complete quote.

Quick verdict

What is the best EOR in Thailand?

1
Multiplier logo

4.1/5

Multiplier

Managing payroll, leave and expenses in one place

Starting fee
$459

per employee / month

Countries
150+
where you can hire

Billed annually. $499 billed monthly.

Deposit
1+ months

of gross salary plus contributions

Deposit refund
Within 60 days

of the last working day

Why consider it

A set monthly payroll calendar, with salaries paid at month-end.

SOC 2 Type II audited every year and ISO 27001:2022 certified.

Check the fit

Integrations and API access need the Growth plan.

Before signing: An implementation fee can apply on some plans, so get setup confirmed as free in your quote. Confirm the employing entity for each country in your contract.

At $459 a month billed annually, the first year for one hire is $5,508 in service fees. Salary, employer costs and the refundable deposit come on top.

Visit Multiplier ↗

2
Editorial pick
RemotePeople logo

4.9/5

RemotePeople

Hiring in new markets with local HR support

Starting fee
$499

per employee / month

Countries
150+
where you can hire

EOR Select from $199 for eligible hires.

Deposit
1 month

of gross salary

Deposit refund
Within 5 days

of the final payment

Why consider it

Recruitment and EOR services through one provider.

Dedicated account manager in both EOR plans.

Check the fit

Recruitment is separately priced.

Before signing: Confirm quote currency, billing commitment, deposits, funding deadlines and refund terms.

Both EOR plans list local contracts, payroll and tax administration, and statutory benefits administration. Salary, employer contributions and benefit costs are separate.

Visit RemotePeople ↗

3
Deel logo

4.7/5

Deel

Paying employees and contractors on one platform

Starting fee
$599

per employee / month

Countries
130+
where you can hire

Plus a mandatory Employer Liability Cost.

Deposit
1–1.5 months

of gross salary

Deposit refund
Within 60 days

of offboarding

Why consider it

EOR, contractor management and payroll for your own entities.

Month-to-month EOR service pricing available.

Check the fit

Ask for the country-specific Employer Liability Cost in your quote; it is mandatory.

Before signing: Confirm the Employer Liability Cost amount, benefit costs and any additional products. Monthly service terms do not remove employment notice, severance or other exit obligations.

The EOR pricing page lists 130+ countries. Broader platform coverage figures may include other services.

Visit Deel ↗

No provider pays for a position on this page; some outbound links pay a referral fee. See the funding model and methodology.

Entities, permits and fees

All 10 EOR providers for Thailand, side by side

The onboarding estimates assume a Thai national.

The June 2026 list fees are per employee per month. Allow extra time if the hire needs a work permit.

Hiring in several countries? Start with the 10 best EOR services overall. For a wider shortlist, browse EOR providers for Thailand.

Provider

Best For

Starting feeDepositOnboarding
1 Multiplier logo Multiplier 4.1/5 Rating Managing payroll, leave and expenses in one place Starting fee: $459 USD / monthDeposit: 1+ monthsOnboarding: 3–5 days

My take

I’d start with Multiplier Core’s scope: employment administration, payroll, leave and standard workforce reporting.

Core starts at $499 per employee per month on monthly billing or $459 per month billed annually. Growth adds integrations, custom reports and open APIs. The quote needs to identify the dollar currency and chosen plan.

Country variations and mandatory add-ons affect the total. Implementation fees may apply, although the FAQ says setup is free; the quote must resolve that charge. Salary, employer costs and benefit premiums are additional.

When this provider fits

I’d keep Multiplier on the shortlist if its country proposal matches your Thai payroll and support needs; compare its annual commitment with its monthly plan. Deel becomes more relevant when its wider payroll and contractor products are useful to your team.

Deposit

1+ months

Entity model

Own entities and partners

First year, one hire

$5,508 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$459

Core plan billed annually, or $499 per month on monthly billing. Confirm the dollar currency.

Against the 10 starting fees

$199 lowest$699 highest
2 RemotePeople logo RemotePeople 4.9/5 Rating Hiring in new markets with local HR support Starting fee: $499 USD / monthDeposit: 1 monthOnboarding: 5–8 days

My take

I’d look at RemotePeople if you want a dedicated account manager alongside local employment contracts, payroll and tax administration, and statutory-benefits administration.

Recruitment is a separate service.

EOR Global starts at USD 499 per employee per month. EOR Select starts at USD 199 for eligible countries and employee salary ranges. Salary, employer contributions, benefit costs and agreed extras are additional. The country quote determines eligibility, the final fee, billing commitment and payroll funding.

Deposit

1 month

Entity model

Own entities in core markets

First year, one hire

$5,988 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$499

EOR Global. EOR Select starts at $199 where the country and employee salary qualify.

Against the 10 starting fees

$199 lowest$699 highest
3 Deel logo Deel 4.7/5 Rating Paying employees and contractors on one platform Starting fee: $599 USD / monthDeposit: 1–1.5 monthsOnboarding: 3–5 days

My take

I’d consider Deel if you need EOR payroll and benefits administration alongside its separate contractor and HR products.

EOR starts at USD 599 per employee per month, with month-to-month billing available. Mandatory Employer Liability Cost is an additional charge based on gross salary, with rates varying by country. Salary, statutory employer costs and benefit premiums are also separate.

Contractor management starts at USD 49 per active contract per month. It is a separate service from EOR employment; currency conversion, payment-method charges and any required deposit also affect the amount funded.

Deposit

1–1.5 months

Entity model

Owned entity

First year, one hire

$7,188 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$599

Month-to-month billing. Mandatory Employer Liability Cost is charged separately.

Against the 10 starting fees

$199 lowest$699 highest
4 Rippling logo Rippling 4.5/5 Rating Setting up payroll, laptops and app access for new hires Starting fee: $499 USD / monthDeposit: Per quoteOnboarding: 3–5 days

My take

The reason I’d consider Rippling is the connection between EOR employment and its HR, IT and finance products, using shared employee data for workflows and reporting.

Device management and app access are separate products within that wider system.

Rippling EOR starts at USD 499 per employee per month, and the required Rippling Platform adds from USD 8 per employee per month plus a monthly base fee. The quote needs to show any selected HR, IT or finance products and the billing commitment. Salary, employer costs, benefits, deposits and payroll funding are additional to the software and service fees.

When this provider fits

I’d give Rippling more weight when the Thai hire will use HR and IT processes you already run there. Papaya has a clearer case when your finance team needs Thai payroll reconciled with several other countries. If you already own the Thai employer, request payroll-only scope before buying EOR employment. For one standalone hire, weigh the required platform or reporting package against what you will actually use.

Deposit

Per quote

Entity model

Own entities and local partners

First year, one hire

$5,988 in EOR fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$499

Plus the required Rippling Platform, from $8 per employee per month and a monthly base fee. Confirm the billing terms and selected products.

Against the 10 starting fees

$199 lowest$699 highest
5 Oyster logo Oyster 4.5/5 Rating Using one onboarding process for hires across countries Starting fee: $699 USD / monthDeposit: ~1 monthOnboarding: 10–14 days

My take

I’d weigh Oyster’s fee against the administration it includes: payroll, expenses, time off, reporting, and onboarding and offboarding support.

Benefits packages are optional add-ons. The EOR service fee is USD 699 per employee per month on monthly billing.

Annual seats are priced by headcount and location and are non-refundable, but can be reused for replacement hires. Annual prepayment gives the lowest fee; higher-priced quarterly or semiannual payment options are available. Salary, employer costs and benefit premiums are additional, and a refundable deposit is required. Optional People Partner project work costs USD 300 per hour.

Deposit

~1 month

Entity model

Own entities and vetted partners

First year, one hire

$8,388 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$699

Monthly billing. Annual seats are quoted separately, prepaid and non-refundable.

Against the 10 starting fees

$199 lowest$699 highest
6 Pebl logo Pebl 4.2/5 Rating Hiring people who need visa or relocation support Starting fee: $399 USD / monthDeposit: Per quoteOnboarding: 7–10 days

My take

I’d compare Pebl, formerly Velocity Global, if you want hiring, payroll, employee changes, reporting and offboarding in one platform.

EOR starts at $399 per employee per month; the country quote must identify the dollar currency and billing commitment. Salary, employer costs, benefits and additional services are separate.

A deposit is required before onboarding. Its amount can change with salary, seniority or payment history, and it is returned after the final invoice and outstanding balances are paid. Early exit can make the remaining committed-term service fees payable, subject to the agreement’s termination exceptions. Any discounted offer needs an end date and renewal price.

When this provider fits

I’d compare Pebl and RemoFirst for a Thai-national hire when your priority is the employment service rather than a wider software suite. Keep SSF, the assessed Workmen’s Compensation Fund charge and any applicable Employee Welfare Fund contribution outside the service-fee comparison; a lower advertised fee does not remove those items.

Deposit

Per quote

Entity model

Affiliates and local partners

First year, one hire

$4,788 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$399

Confirm the country price and billing commitment.

Against the 10 starting fees

$199 lowest$699 highest
7 G-P logo G-P 4.2/5 Rating Hiring abroad while keeping your existing HR system Starting fee: $599 USD / monthDeposit: 1–2.5 monthsOnboarding: 3–5 days

My take

G-P would be on my shortlist if I needed EOR employment administration, benefits and reporting with custom API integrations.

EOR starts at USD 599 per employee per month, with volume discounts by quote. Salary, employer costs, benefit premiums and additional services are separate.

There is no minimum contract length for EOR hires. The proposal still sets the commercial billing and cancellation terms, along with the cost of any integration or implementation work.

Deposit

1–2.5 months

Entity model

Owned entity

First year, one hire

$7,188 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$599

Confirm the included services and billing terms in your country quote.

Against the 10 starting fees

$199 lowest$699 highest
8 Papaya Global logo Papaya Global 4.1/5 Rating Comparing payroll costs across countries in one report Starting fee: $499 USD / monthDeposit: 1–2 monthsOnboarding: 7–10 days

My take

Papaya brings EOR employees, payroll for a company’s own entities and workforce payments into one platform, with consolidated reporting and payroll approval tools.

That payroll and payments connection is what I’d follow through in a demonstration.

Papaya’s EOR service starts at USD 499 per employee per month. The country quote must identify the billing commitment and any additional services. Salary and employer costs are separate.

Deposit

1–2 months

Entity model

Partner model; confirm employer

First year, one hire

$5,988 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$499

The country quote sets the billing terms. Payroll-only processing is priced separately.

Against the 10 starting fees

$199 lowest$699 highest
9 Borderless AI logo Borderless AI 4.0/5 Rating Getting 24/7 help with overseas payroll and HR Starting fee: $579 USD / monthDeposit: 1.5–3 monthsOnboarding: 7–12 days

My take

I’d budget for Borderless AI’s standard EOR fee of USD 579 per employee per month before considering the temporary offer.

Eligible companies headquartered outside Canada may qualify for USD 399 on fees billed through 31 December 2026. USD 579 applies from 1 January 2027, including promotional customers; country and employment-type exceptions apply. Salary, employer costs and benefits are additional.

A refundable deposit is required before the employee starts. The schedule is 1.5 months of gross salary plus employer costs, benefits and platform fees with ACH or three months by wire and other methods, with country variations. The base includes salary, employer contributions, benefits and platform fees. Late-payment issues can raise it to six months. Deposits are released after the relevant obligations are settled.

Deposit

1.5–3 months

Entity model

Own entities

First year, one hire

$6,948 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$579

Eligible companies headquartered outside Canada can pay $399 on fees billed through 31 December 2026.

Against the 10 starting fees

$199 lowest$699 highest
10 RemoFirst logo RemoFirst ⚠ Trustpilot warning 0.5/5 Rating Making a first overseas hire on a tight budget Starting fee: $199 USD / monthDeposit: About 1 monthOnboarding: 5–9 days

My take

We moved RemoFirst to last place on 8 November 2026: Trustpilot has suspended its rating for a breach of its guidelines and removed fake reviews.

RemoFirst says it works exclusively with vetted in-country partners. Here, that means a local partner company, not RemoFirst, would normally employ your hire, and payroll changes, questions and exits pass through both companies, which can slow answers. US$199 is RemoFirst’s starting fee and varies by country, so get this country’s quote before you compare. I’d include RemoFirst in a price comparison: it provides a dedicated customer success manager and EOR employment from USD 199 per employee per month, with no minimum contract term or headcount. The fee can vary with country requirements. Salary, employer costs, benefits, deposits and optional services are separate.

Contractor management is free for onboarding, identity checks, contract storage and expenses. Contractor payments cost USD 25 per contractor in months when a payment is processed; payment-provider and transfer fees may also apply. These contractor services are separate from EOR employment.

Deposit

About 1 month

Entity model

Partners, not own entities

First year, one hire

$2,388 in service fees

Reviewed by Martynas PupkeviciusFact-checked by Michael Ennis

Starting fee

$199

RemoFirst advertises no minimum contract term or employee count. Confirm any country-specific charges.

Against the 10 starting fees

$199 lowest$699 highest

Entity ownership is as each provider states it.

Which top pick · Thailand

Start with the work-permit question, because it splits the field cleanly. Ask for a written quote covering the salary, benefits and services you need. Enter its recurring costs in USD in the EOR cost calculator to compare proposals.

Local Thai alternatives (researched, unranked): a few Thailand-focused firms also provide EOR or local payroll outsourcing, including Acclime and RLC Outsourcing on the corporate-services side and regional payroll specialists such as Second Talent. None of them is ranked: Acclime and RLC Outsourcing lead with corporate services and Second Talent with payroll, not multi-country EOR. For a company that will only ever employ in Thailand, one of them can still be the right call.

Get your EOR discount

Get up to 30% off eligible EOR service fees. Your quote confirms the discount and terms.

Employment framework

Employment and payroll in Thailand

Check the sponsor’s capital and Thai headcount.

Thai payroll combines income-tax and social-security filings with the agreed salary date. For a foreign hire, capital and Thai-headcount conditions need to be checked against the actual employer and immigration route.

Check the employer’s foreign-hire eligibility

For a foreign hire, confirm the required visa and work permit, the employing entity’s eligibility and any conditions attached to the route. Ask specifically about capital, Thai headcount and applicable exemptions.

If the provider cites THB 2 million capital and four Thai employees per foreigner, ask whether those requirements apply to the actual employer and immigration route. BOI-promoted businesses follow specific approval criteria, so those figures do not settle eligibility for every arrangement.

Thai employment contract and severance obligations

The EOR’s Thai entity becomes the legal employer under the Labour Protection Act B.E. 2541 (1998), as amended, including the Labour Protection Act (No. 9) B.E. 2568 in force since 7 December 2025.

You direct the day-to-day work. The Thai company administers the employment relationship, applicable severance obligations and filings with the Social Security Office (SSO) and Revenue Department. Statutory severance can reach 400 days’ wages at long tenure.

Before choosing a provider: request the legal employer’s name and registration details.

Salary and statutory filing dates

Contributions and employee deductions

The EOR registers the employee with the SSO and tax authority, then runs payroll with applicable employee social-security and income-tax deductions. Confirm the employee’s contribution base and any exceptions, whether the 5 percent employee and employer Social Security rates apply, and the separate employer Workmen’s Compensation Fund premium.

Salary schedule

Paid at least monthly under the Act.

PND.1 income-tax filing

PND.1 filing by the seventh of the following month, or the fifteenth for online filing.

Social Security remittance

Remittance by the fifteenth.

Confirm permission and the first-payroll date

1

Prepare the contract, records and permit plan

The EOR prepares the bilingual contract, collects identity and bank details, and opens the Social Security and tax records. Where required, the plan also covers the Non-B visa and work permit through the Ministry of Labour.

2

Agree separate start and salary dates

Agree the permitted start date and first payroll date separately. You approve applicable timesheets or expenses and manage the work.

Employer cost

Statutory employer contributions in Thailand

The monthly cap matters more at higher salaries.

The combined employer load is light, about 5 percent capped at THB875 a month, before the EOR fee.

Fig. 2 · Where the ~5% goes: employer contributions as a share of gross, within the 2026 ceilings

Contribution Employer rate Cap / basis Agency
Contribution
Social Security Fund (SSF)
Employee also pays 5%
Employer rate
5%
Cap / basis
Max THB875/mo on a THB17,500 wage base (from Jan 2026)
Agency
Social Security Office (SSO)
Contribution
Workmen's Compensation Fund
Employer only, by industry risk
Employer rate
0.2–1.0%
Cap / basis
On annual wages up to THB240,000 per worker
Agency
Social Security Office (SSO)
Contribution
Provident Fund
Voluntary, common retention benefit
Employer rate
2–15% (if offered)
Cap / basis
Set by company scheme; not mandated
Agency
Registered fund manager
Contribution
Employee Welfare Fund
From 1 Oct 2026; employers with 10+ staff and no qualifying provident fund
Employer rate
0.25% (0.5% from Oct 2031)
Cap / basis
On wages; employee side matches 0.25%
Agency
Department of Labour Protection

Fig. 3 · Mandatory employer contributions in Thailand, 2026 rates and monthly ceilings

At a THB40,000 monthly salary, the SSF maximum is THB875. On the THB240,000 annual WCF wage ceiling, basic risk rates of 0.2–1.0% give THB480–2,400 a year, equivalent to THB40–200 a month, before experience-based adjustments. SSF plus that WCF range is THB915–1,075 monthly.

The Employee Welfare Fund took effect on 1 October 2026 for covered arrangements. Check whether the employer and worker are covered or have a qualifying exemption; where the illustrated 0.25% employer rate applies to THB40,000, it adds THB100 monthly. Keep a voluntary provident-fund benefit and any EWF exemption distinct.

Working time & leave

Working hours, overtime and statutory leave

The 2025 amendment extended maternity leave.

Hours and overtime

Standard week 48 hours (8/day)
Normal overtime 1.5× hourly
Holiday work 2.0×
Holiday overtime 3.0×
Overtime cap 36 hours/week
Public holidays/yr 13 minimum

Fig. 4 · Hours and overtime in Thailand · overtime needs the employee’s consent and is capped at 36 hours a week

Hazardous work is capped at 42 hours a week. Overtime requires the employee’s consent and cannot exceed 36 hours a week. Employers must grant at least 13 paid public holidays a year, including National Labour Day on 1 May; work on a public holiday is paid at double the daily wage.

Statutory leave

Annual leave
after 1 year of service
6 days min
Sick leave
paid by employer
30 days
Maternity
60 days at employer cost
120 days
Paternity
new in Dec 2025
15 days
Personal/ordination 3+ days (varies)

Fig. 5 · Statutory leave in Thailand · floors; maternity 120 days and paternity 15 under the No. 9 amendment of December 2025

Annual leave is a statutory floor of 6 days after one completed year; most employers offer 10 to 15. Unused annual leave is paid out on termination and cannot simply be forfeited. Sick leave is 30 employer-paid days a year, and a medical certificate can be required from the third day; once the employer-paid entitlement is exhausted, the Social Security Office pays enrolled employees a sickness benefit of 50 percent of capped wages. Maternity rose to 120 days and paternity to 15 days under Labour Protection Act No. 9, in force from 7 December 2025. A 13th-month bonus is customary but not mandatory.

Separate maternity, infant-care and spouse leave

The amendment effective from 7 December 2025 adds a separate entitlement for a mother whose newborn has qualifying medical complications, abnormalities or disabilities. She can take up to 15 additional days of continuous infant-care leave, supported by a medical certificate, with employer pay at 50% of wages. It should not be entered as ordinary unpaid leave or silently taken out of the employee’s annual-leave balance.

For payroll planning, keep three items distinct: maternity leave of up to 120 days with employer pay for up to 60 days; the additional qualifying infant-care leave at half pay; and up to 15 days of fully paid leave for an employee assisting a spouse who gives birth, within the statutory 90-day window. The provider’s leave record should identify the applicable category and evidence, while your team plans cover around the actual dates.

Ending employment

Probation, notice and severance in Thailand

Severance rises in steps with length of service.

Severance scales steeply with tenure, from 30 days after 120 days of service up to 400 days after twenty years. Dismissal without legal grounds also exposes the employer to unfair-termination damages, so the EOR documents the basis.

Length of service Statutory severance
Length of service
120 days to under 1 year
Statutory severance
30 days' wages
Length of service
1 to under 3 years
Statutory severance
90 days' wages
Length of service
3 to under 6 years
Statutory severance
180 days' wages
Length of service
6 to under 10 years
Statutory severance
240 days' wages
Length of service
10 to under 20 years
Statutory severance
300 days' wages
Length of service
20 years or more
Statutory severance
400 days' wages

Fig. 6 · Statutory severance by length of service · owed on any employer-initiated termination not for serious misconduct

Severance is owed on any employer-initiated termination that is not for serious misconduct, calculated on the last rate of wages including fixed regular allowances but excluding overtime and irregular bonuses. For an indefinite contract, notice given at or before a payday takes effect at the following payday; the law does not require more than three months’ notice. Any payment in lieu depends on the applicable dates. Thailand has no at-will employment: a dismissal without a fair reason recognised by law can be challenged at the Labour Court, which can award unfair-termination damages on top of severance, or order reinstatement. Probation is commonly 119 days, set just under the 120-day threshold at which severance begins to accrue, but a probationer dismissed without cause inside that window is still owed notice or pay in lieu.

Use the payroll calendar to price notice

Suppose the contract is indefinite and wages are due on the last day of each month. A notice received on 20 October, before the 31 October payday, ordinarily takes effect at the following payday, 30 November. Contract terms and any exception allowed by law still need to be checked.

Ask the provider to show the date notice is received, the effective termination date and the wages covering that interval. Keep those wages separate from the tenure-based severance and unused-leave calculations. A mid-cycle exit may need a different notice line even where the employee’s salary and severance band have not changed.

Redundancy of a 3-year employee on THB60,000/month Daily wage = THB60,000 / 30 = THB2,000

Severance (3–6 yr band)

180 days' wages = 6 months × THB60,000
THB360,000

Notice payment — illustrative

Assumes dates producing one month of wages; calculate against the actual payday and termination dates
THB60,000

Accrued unused leave

Assume 6 days outstanding × THB2,000
THB12,000

Indicative exit cost

Before any unfair-termination damages
THB432,000

Fig. 7 · Exit cost for a 3-year employee at THB60,000/month · indicative, before any unfair-termination damages

At three years’ service the statutory severance is 180 days, six months of wages, which is why a Thai termination is expensive relative to the light monthly contributions. The total excludes any unfair-termination damages a Labour Court might add if the ground is challenged, and any negotiated ex-gratia sum common in mutual separations. About THB432,000 is roughly USD 12,900 at THB33.5 to the dollar (July 2026 rate). The termination guide holds this scale against other markets.

Payroll & tax

Payroll cycle and income tax in Thailand

Online and paper payroll tax filings have different dates.

Income tax is withheld through monthly Pay-As-You-Earn deduction and reported on form PND.1, the employer’s monthly withholding return, filed with the Revenue Department by the 7th of the following month, or the 15th if filed online. Resident employees are taxed on progressive rates from 0 to 35 percent, with the top band reached above THB5 million of annual net income; non-residents are taxed on Thai-source employment income at the same progressive scale. The EOR computes the withholding each month against the employee’s allowances and remits it, with the Social Security contribution due by the 15th.

Payroll runs monthly and salaried staff are usually paid once a month, most often on the last working day. The currency is the Thai baht (THB), roughly THB33.5 to one US dollar at the July 2026 exchange rate. There is no statutory 13th-month salary or extra pay period; the common year-end bonus, often around one month of pay, is contractual. At year end the EOR files the PND.1 Kor annual reconciliation and issues each employee the withholding certificate (form 50 Tawi) they need to file their own personal return on form PND.91.

The progressive bands the EOR withholds against run from 0 percent on the first THB150,000 of annual net income, 5 percent to THB300,000, 10 percent to THB500,000, 15 percent to THB750,000, 20 percent to THB1 million, 25 percent to THB2 million, 30 percent to THB5 million, and 35 percent above that. The EOR applies the standard reliefs before computing the deduction: a personal allowance of THB60,000, the same for a non-working spouse, THB30,000 per child, the Social Security contributions paid, and a 50 percent expense deduction on employment income capped at THB100,000. Because the system is cumulative, the monthly withholding on a steady salary is roughly the annual liability divided by twelve, so the take-home is stable month to month rather than spiking at year end.

First, the Social Security wage base rose from THB15,000 to THB17,500 from January 2026, lifting the maximum monthly contribution from THB750 to THB875 on each side, and the base is already legislated to step to THB20,000 in 2029, so the cap will move again. Second, a Provident Fund, although voluntary, is a near-universal expectation at mid-market and larger Thai employers, and the EOR can run an employer match of 3 to 5 percent into a registered fund alongside the mandatory Social Security contribution; many candidates weigh it as part of the package.

The employment contract

Contract requirements and 13th-month norms

Put any year-end bonus terms in the contract.

A written contract is not strictly mandatory under the Labour Protection Act, but every EOR issues one, and for a foreign hire the work permit application requires it. The contract is normally bilingual in Thai and English; Thai prevails in a Labour Court dispute, so the EOR supplies a Thai version. It should state wages, the wage period, working hours, leave, benefits and the grounds and notice for termination. Statutory entitlements override any contract term that falls below them, so a clause cutting annual leave under the 6-day floor is unenforceable.

Fixed-term contracts are permitted but narrowly: a genuine fixed term that avoids severance is limited to specific project, seasonal or occasional work with a defined end inside two years, and it must not be renewed for work that is really permanent. A fixed-term contract used for an ongoing role is treated as indefinite, and severance is owed at the end as if it were a dismissal. For permanent roles the EOR issues a standard open-ended contract, and it saves fixed terms for engagements with a real end date.

There is no statutory 13th-month salary in Thailand. A year-end bonus, often around one month of pay and sometimes tied to company and individual performance, is customary across much of the private sector and many candidates expect it, but it is not mandated by the Labour Protection Act. If you offer one, write it into the contract as either guaranteed or performance-linked so the basis is unambiguous; the EOR will pay it through payroll and apply Social Security and income-tax withholding to it like any other wage. Fixed allowances such as transport or position pay are similarly contractual and, where regular, count toward the wage base for severance.

Division of responsibility

What the EOR handles, and what stays with you

The legal employer sponsors the work permit.

Employer of record in Thailand diagram showing the service agreement, employment contract, and day-to-day collaboration between your company and the employee.
Employer of record in Thailand: how your company, the local employer and the employee work together. Select the image to enlarge.

The EOR handles

1
Non-B visa and work-permit sponsorship, where its Thai entity passes the capital-and-ratio test
2
The employment contract, in Thai or bilingual, and every statutory duty that follows the signature onto its Thai entity
3
Social Security Fund registration and monthly remittance by the 15th
4
Income-tax withholding on form PND.1 and the annual reconciliation
5
The Workmen’s Compensation Fund premium
6
Statutory leave administration and the payslip
7
Compliant offboarding: notice, the severance band, and the paperwork behind both

You keep

1
Direction of the day’s work: tasks, priorities, deadlines
2
The pay decision: salary, any year-end bonus, and the fixed allowances that widen the severance base
3
Choosing the candidate, and choosing the day employment ends
4
Performance management and records supporting the reason for dismissal
5
Equipment: the kit is your call, even where the EOR ships it
6
The commercial relationship, plus the IP terms the EOR should write into the Thai contract for you

If a Thai contractor is reclassified as an employee, you owe them back Social Security contributions, accrued severance and unpaid statutory benefits, and the Labour Court reads the working pattern, not the contract’s title. Fixed hours under your direction can trigger reclassification. Routing the same person through an EOR puts them on a compliant employment contract from day one, contributions running, so no working pattern can surprise you later. The misclassification guide covers the tests Thai courts apply.

Work permits

Non-B visa and work permit (salary thresholds)

The renewal salary floor depends on nationality.

A foreign hire needs both a Non-Immigrant B visa and a work permit. The renewal salary floor is set by nationality, and the sponsoring entity must meet a capital and Thai-headcount test. Rates as of 2026.

Nationality band Min monthly salary (renewal) Document Sponsor requirement
Nationality band
Western Europe, US, Australia, Japan
Min monthly salary (renewal)
THB50,000/month
Document
Non-B + work permit
Sponsor requirement
Thai entity: ~THB2M capital + 4 Thai staff per permit
Nationality band
South Korea, Singapore, Hong Kong, Taiwan
Min monthly salary (renewal)
THB45,000/month
Document
Non-B + work permit
Sponsor requirement
Same capital and ratio test
Nationality band
Other Asia, South America, Eastern Europe
Min monthly salary (renewal)
THB35,000/month
Document
Non-B + work permit
Sponsor requirement
Same capital and ratio test
Nationality band
Cambodia, Laos, Myanmar, Vietnam
Min monthly salary (renewal)
THB25,000/month
Document
Non-B + work permit
Sponsor requirement
Same capital and ratio test

Fig. 8 · Non-B renewal salary floors by nationality band · applied at the annual visa extension, not the initial permit

There is no minimum salary just to obtain the work permit, but the figures above are the income the Immigration Bureau expects to see at the annual visa extension, set by the applicant’s nationality. The work permit is employer-sponsored, so the EOR’s Thai entity must hold roughly THB2 million of registered capital per foreign work permit and employ four Thai nationals for each foreigner. Thai law-firm guides fill in three details the table omits: the capital must be fully paid up, ten permits per company is the ceiling on that basis, and THB1 million suffices where the hire is married to a Thai national. Applications run through the Ministry of Labour and the Immigration Bureau, on those agencies’ timetables. Practitioner firms quote about four weeks in total, roughly three to obtain or convert the Non-B visa and another week for the work permit, and the Department of Employment allows itself 7 to 30 working days on the permit alone. Work cannot legally start until the permit is approved. A candidate already in Thailand on a tourist visa usually has to leave and re-enter to pick up the Non-B; converting in place sits at the immigration officer’s discretion.

For a Thai-national hire, none of this applies.

Salary benchmarks

Indicative salary ranges

The Bangkok figures show monthly gross pay in baht.

Monthly gross in baht with a USD equivalent at roughly THB33.5 to the dollar (July 2026 rate). Ranges are 2026 market data from SalaryExpert (ERI) Bangkok figures and Glassdoor; use the midpoint as a starting offer, not a ceiling.

Check current pay data for the role and location before you make an offer.

Role Gross THB/month USD/month (approx)
Role
Software engineer
Gross THB/month
THB45,000–95,000
USD/month (approx)
$1,343–2,836
Role
Senior software engineer
Gross THB/month
THB90,000–160,000
USD/month (approx)
$2,687–4,776
Role
Product manager
Gross THB/month
THB80,000–160,000
USD/month (approx)
$2,388–4,776
Role
Accountant
Gross THB/month
THB35,000–70,000
USD/month (approx)
$1,045–2,090
Role
Customer support
Gross THB/month
THB20,000–40,000
USD/month (approx)
$597–1,194
Role
Sales manager
Gross THB/month
THB60,000–130,000
USD/month (approx)
$1,791–3,881
Role
HR manager
Gross THB/month
THB60,000–120,000
USD/month (approx)
$1,791–3,582
Role
Designer
Gross THB/month
THB35,000–75,000
USD/month (approx)
$1,045–2,239

Fig. 9 · Monthly gross benchmarks by role, 2026 · SalaryExpert (ERI) Bangkok and Glassdoor ranges; USD at roughly THB33.5 to the dollar

Salaries concentrate in Bangkok and the Eastern Economic Corridor (Chonburi, Rayong); provincial roles run roughly 15 to 25 percent below the capital. A senior engineer at THB120,000 clears the THB50,000 renewal salary floor for a Western-European work permit comfortably, while a customer-support hire at THB28,000 would fall short of that band, which matters if the role is filled by a foreign national rather than a Thai citizen.

Selected monthly costs

What a Thai engineer really costs per month

See how fees change a THB65,000 monthly hire.

Software engineer, Bangkok Gross base: THB65,000/month
Gross salary THB65,000

Social Security Fund (5%)

Capped on THB17,500 base = THB875
THB875

Workmen's Compensation

Illustrative 0.2% × THB240,000 annual cap ÷ 12; assessed rate may differ
THB40

Provident Fund (3%, optional)

Optional match; subtotal assumes a qualifying EWF exemption—confirm
THB1,950

EOR fee illustration

RemoFirst $199 ≈ THB6,665
⚠ Trustpilot warning: rating suspended for a breach of its guidelines; fake reviews removed
THB6,665

Illustrated monthly subtotal

Annual ≈ THB894,360 (about $26,697)
THB74,530

Fig. 10 · Illustrated monthly subtotal, engineer at THB65,000 gross · the 3% Provident Fund line is a common match, not mandatory

In the illustrated low-risk scenario, SSF of THB875 plus WCF of THB40 gives THB915 monthly before any other applicable charge. The optional 3% provident-fund match is THB1,950. If that arrangement qualifies for the EWF exemption, the displayed subtotal with the THB6,665 fee is THB74,530 monthly, or THB894,360 annually. On the same assumptions, fees of THB16,715 or THB23,415 give THB84,580 or THB91,280 monthly.

Check the actual WCF assessment and the EWF position from 1 October 2026. If the 0.25% employer EWF rate applies to the THB65,000 wage rather than an exemption, add THB162.50 monthly and recalculate. Benefits, permit charges, deposits, FX and other quoted items remain outside this subtotal.

EOR vs your own entity

EOR or your own Thai company: compare costs

Factor EOR Your own Thai Co., Ltd.
Factor
Setup cost
EOR
None
Your own Thai Co., Ltd.
Incorporation costs + ~THB2M registered capital to sponsor a foreigner
Factor
Time to first hire
EOR
3–14 days (Thai national)
Your own Thai Co., Ltd.
After DBD registration, bank, SSO and tax setup
Factor
Per-employee cost
EOR
$199–699/employee/mo fee + statutory
Your own Thai Co., Ltd.
Statutory only, plus shared overhead
Factor
Ongoing admin
EOR
Provider runs payroll & filings
Your own Thai Co., Ltd.
Annual audit, accountant, your own payroll & PND.1
Factor
Compliance liability
EOR
On the EOR
Your own Thai Co., Ltd.
On you and your Thai director

Fig. 11 · Illustrative EOR-versus-entity comparison; the crossover depends on the fee plan, local operating costs and hiring duration.

At the illustrative USD 199 service fee, the EOR adds about THB80,000 a year per employee over running statutory contributions yourself. Compare which charges are fixed and which scale with headcount; complete EOR and company proposals over the same hiring horizon determine the cost crossover.

Annualise the selected service fee for the hires you expect to keep, then compare it with the Co.,Ltd. setup, accounting/audit, payroll, WCF/EWF and any foreign-hire requirements. Count setup costs over the same hiring horizon and include payroll, benefits, transition and exit charges on both sides. A higher service-fee plan moves the financial crossover earlier; lower recurring entity overhead or a longer hiring horizon can do the same. Short hiring duration, setup costs and the need for local administration can move it later.

FAQ

EOR in Thailand: common questions

What is the best EOR in Thailand?

RemotePeople is our top pick for Thailand in 2026 (4.9/5), followed by Multiplier (4.1/5) and Deel (4.7/5). We opened paid accounts with all 10 providers on this page, priced real hires and ran payroll.

RemotePeople offers recruitment and EOR through one provider, with a dedicated account manager on both EOR plans. Its EOR Global plan starts at USD 499 per employee per month, and EOR Select at USD 199 where the hire qualifies. Multiplier Core starts at $499 per employee per month on monthly billing, or $459 billed annually; Deel starts at USD 599 plus a mandatory Employer Liability Cost.

How does an employer of record work in Thailand?

An employer of record in Thailand becomes the worker’s legal employer through a local employing entity, while your company directs the day-to-day work. The EOR signs the Thai or bilingual employment contract, registers the employee with the Social Security Fund and remits by the 15th of each month, withholds income tax on form PND.1 and pays the Workmen’s Compensation Fund premium. It can sponsor a Non-B visa and work permit only where its Thai entity passes the capital-and-ratio test.

How fast can an EOR onboard an employee in Thailand?

Estimated onboarding times for Thailand range from 3 to 14 days across the providers we tested. By provider: Multiplier 3–5 days, Deel 3–5 days, Rippling 3–5 days, G-P 3–5 days, RemotePeople 5–8 days and Oyster 10–14 days.

Multiplier, Deel and G-P say they run Thailand on their own entities. A foreign hire who needs a Non-B visa and work permit starts later whichever provider you pick: the permit is issued by the Ministry of Labour, on the Ministry’s timetable.

How much does an EOR cost in Thailand per month?

Published service fees for Thailand run from USD 199 to USD 699 per employee per month across the 10 providers we tested: RemoFirst from USD 199; RemotePeople Global from USD 499, or Select from USD 199 only where country and salary qualify; Deel from USD 599 plus mandatory Employer Liability Cost; G-P from USD 599; Oyster USD 699 on monthly billing, with annual seats quoted separately. Multiplier Core advertises $499 monthly or $459 per month billed annually; Pebl advertises $399, with currency and commitment to confirm. Rippling starts at USD 499 plus its required platform from USD 8 per employee, and Papaya Global at USD 499. Borderless AI is USD 579 standard, with an eligible USD 399 promotion on fees billed through 31 December 2026. All amounts are per employee/month; salary and employment costs are separate. 

On top of the fee you pay the employee’s gross salary plus the employer Social Security Fund contribution of 5 percent, capped at THB875 per month from January 2026, which makes the fee, not the statutory load, the largest cost lever.

What employer contributions are mandatory in Thailand?

Check the employer’s SSF, WCF and Employee Welfare Fund obligations separately. SSF is 5% on the THB17,500 capped base, giving THB875 monthly; WCF uses the assessed industry/experience rate and an annual wage ceiling. EWF contributions began on 1 October 2026 for covered arrangements, subject to the qualifying exemptions. A provident fund is a separate arrangement; whether it exempts the employer from EWF needs confirmation. The service fee and any benefits or immigration charges are additional.

Can an EOR sponsor a work permit in Thailand?

Thai rules generally require about THB2 million of registered capital and four Thai employees per foreign work permit.

What is the minimum wage in Thailand in 2026?

The daily minimum wage is THB337 to THB400 depending on province. Provinces including Bangkok, Phuket, Chonburi and Rayong sit at THB400 per day, while the THB337 floor applies in Narathiwat, Pattani and Yala in the Deep South. A THB400 daily rate is roughly THB10,400 per month on a 26-day count. The rate is set per province by the Wage Committee, not as a single national figure.

How much notice and severance applies when terminating in Thailand?

Statutory severance under the Labour Protection Act runs from 30 days’ wages after 120 days of service up to 400 days’ wages after 20 years, on a six-band tenure scale. An employee with three years of service is owed 180 days, about six months, of severance. For an indefinite contract, notice is tied to the current and following wage-payment dates, with no statutory need to give more than three months; dismissal must have a legal ground or the employer also owes damages for unfair termination.

What currency and payroll cycle does Thailand use?

The Thai baht (THB). Payroll runs monthly and salaried staff are usually paid once a month, most often on the last working day. Income tax is withheld each month and remitted on form PND.1 by the 7th of the following month, or the 15th if filed online, and the Social Security Fund contribution is remitted by the 15th. About THB33.5 equals one US dollar at the July 2026 exchange rate.

Can I convert a Thai contractor to an EOR employee?

A move to employment should include a review of past contractor obligations. A Thai contractor who works fixed hours under your direction can be treated as an employee, exposing you to back Social Security contributions, severance liability and unpaid statutory benefits. An EOR issues a compliant contract, enrols the worker in the Social Security Fund, and runs PND.1 withholding, usually within a week for a Thai national.

Do I need a Thai company to hire one person in Thailand?

Annualise the selected service fee for the hires you expect to keep, then compare it with the Co.,Ltd. setup, accounting/audit, payroll, WCF/EWF and any foreign-hire requirements. Count setup costs over the same hiring horizon and include payroll, benefits, transition and exit charges on both sides. A higher service-fee plan moves the financial crossover earlier; lower recurring entity overhead or a longer hiring horizon can do the same. Short hiring duration, setup costs and the need for local administration can move it later.

Is a 13th-month salary mandatory in Thailand?

No. A 13th-month or year-end bonus is customary across much of the Thai private sector and many candidates expect roughly one month of pay, but the Labour Protection Act does not mandate it. If you offer one, write it into the contract as guaranteed or performance-linked so the basis is clear. The EOR pays it through payroll and applies Social Security and income-tax withholding to it like any other wage.

Sources and as-of dates

Article references

Thai payroll numbers carry schedules: the THB17,500 SSF wage base is legislated to step to THB20,000 in 2029, and the Employee Welfare Fund switches on from 1 October 2026. Rates as of June 2026.

Hiring facts Checked 2 Oct 2026

Hiring facts

Checked 2 October 2026
Eligibility, local and collective rules apply. EOR fees extra.

Labour Protection Act B.E. 2541 (1998) 3 sources

Labour Protection Act B.E. 2541, as amended: ordinary work is generally limited to 48 hours a week, with at least six annual-leave days after one full year. Amendment No. 9 took effect on 7 December 2025: maternity leave is 120 days, with employer pay for up to 60 days, and paid leave to assist a spouse giving birth is 15 days, taken within 90 days of the birth. See the separate severance reference below.

Severance scale 2 sources

Statutory severance generally rises from 30 to 90, 180, 240, 300 and 400 days’ wages at service thresholds of 120 days, one year, three years, six years, ten years and twenty years. The 400-day tier was introduced in 2019. Eligibility and statutory exclusions must be checked for the termination.

Social Security Fund 2 sources

For ordinary Section 33 coverage, employer and employee contributions are generally 5% each. From 1 January 2026 through 31 December 2028, the monthly wage ceiling is THB17,500, giving a maximum contribution of THB875 each; the previous ceiling was THB15,000 and THB750 each.

Workmen's Compensation Fund 2 sources

Employer-only Workmen’s Compensation Fund contributions use basic industry-risk rates of 0.2–1.0% on annual wages capped at THB240,000 per employee. Experience-based adjustments can affect the employer’s assessed rate.

Minimum wage 2 sources

Under Wage Committee Notification No. 14, effective 1 July 2025, daily minimum wages range from THB337 to THB400 by location and covered business type. THB400 applies in Bangkok, Chachoengsao, Chon Buri, Phuket, Rayong and Koh Samui, and to specified hotels and service establishments nationwide. The THB337 locations are Narathiwat, Pattani and Yala.

Income tax (PND.1) 3 sources

PND.1 employment-income withholding is normally due by the seventh of the following month; eligible online filing follows the Revenue Department’s extended deadline, ordinarily the fifteenth. Check the tax calendar for holidays and extensions. Progressive personal income-tax rates run from exemption on the first THB150,000 of net taxable income to 35% above THB5 million.

Work permit and Non-B visa 3 sources

Business-based extensions of stay and work permits have separate criteria. Check the THB25,000–50,000 nationality-based income range, THB2 million capital figure and four-Thai-employee ratio against the current immigration order and the applicant’s route. The older official order ties these tests to ordinary business extensions, specifies paid-up capital, and includes exceptions.

Provident Fund 2 sources

A registered provident fund is established voluntarily by employer and employees. Once established, employee savings and employer contributions follow the fund’s articles within the statutory 2–15% range.

Salary benchmarks 2 sources

Salary estimates are attributed to SalaryExpert (ERI) Bangkok and Glassdoor Thailand, from a role-specific 2026 snapshot. The linked Glassdoor Bangkok software-engineer page is a current example. USD conversions using approximately THB33.5 per USD are illustrative: ECB reference rates for 30 July 2026 imply about THB33.54 per USD, not a July monthly average.

Provider pricing, entity model and onboarding 10 sources

October 2026 sources 5 sources

Thai Government Public Relations Department — Labour Protection Act No. 9 — Effective 7 December 2025; 120-day maternity leave, up to 60 days employer pay, additional medically certified infant-care leave of 15 days at 50%, and 15-day spouse leave within the statutory 90-day window. Accessed 19 October 2026.

Board of Investment OSOS — termination notice — The indefinite-contract notice rule tied to wage-payment dates. Accessed 19 October 2026.

Ministry of Labour — Employee Welfare Fund commencement and scope — September 2026 notice states collection scheduled from 1 October 2026 at 0.25% each, with qualifying provident-fund members excluded. Accessed 19 October 2026.

Board of Investment OSOS — Workmen Compensation Fund — Separate Workmen’s Compensation Fund obligation, risk/experience assessment and annual wage ceiling. Accessed 19 October 2026.

Government PRD — English summary of amended leave law — Corroborates the leave duration, employer-pay split and infant-care category, effective 7 December 2025. Accessed 19 October 2026.

Use the directory to compare EOR providers for Thailand, or see the country guides for another market. The EOR cost calculator totals the recurring USD amounts from each proposal.

This guide is for general information only and does not provide legal, tax, accounting, or financial advice. For advice about your business, consult a qualified professional familiar with the rules where you hire. The research methodology explains how TheBestEOR assesses sources.