Potential effect of new minimum wage rates on employers

These rates range from THB 337 (for Narathiwat, Pattani, and Yala Provinces) to THB 400 (for Phuket, Ko Samui in Surat Thani, Chachoengsao, Chonburi, and Rayong Provinces). The THB 400 minimum wage also applies to employees working in four-star hotels with at least 50 employees.  

This change will have an effect on business costs and applications for work visas. Employers with employees currently earning the minimum wage must review their salaries from January 2025 to ensure compliance. Failure to comply could result in issues with the relevant authorities.  

The Thai Immigration Bureau will monitor the wages of Thai employees by checking monthly tax returns. 

(Form PND.1) and reports on monthly social security contributions (Form Sor Bor Sor 1-10). If a Thai employee is found to be earning below the new minimum wage, this may result in the authorities rejecting or suspending requests to extend the visas of expatriate employees. To avoid such issues with the authorities, we recommend that employers ensure that monthly tax returns and reports on social security contribution show that Thai employees earn a minimum monthly salary of at least THB 12,000 (THB 400 x 30 days).  

Detailed minimum wage information can be found in our payroll flash news summary and the sources listed below: 

References:  

• Payroll Flash News - January 2025. Retrieved from Forvis Mazars. 
• APAC Payroll Newsletter Issue 2/2024. Retrieved from Forvis Mazars. 
• Notification of the Wage Committee on Minimum Wage Rate (No. 13) (English translated version). Retrieved from Ministry of Labour. 
• Notification of the Wage Committee RE: Minimum Wage for Hotel Industry (English translated version). Retrieved from Ministry of Labour. 
• Notification of the Wage Committee on Minimum Wage Rate (No. 13) (In Thai). Retrieved from Royal Thai Government Gazette.