Payroll Section - Doing Business
You will find here a series of summaries providing an overview of useful payroll regulations, processes and payroll issues for Doing Business in Thailand.
Mazars Payroll Newsletter – June to August 2012
The Mazars Thailand Payroll Newsletter (in Thai language) – June to August 2012 contains the latest payroll updates from the Revenue Code, Social Security Office, Labour Law and other HR related matters.
Proposed 300 Baht Minimum Wage
The Government’s proposed 300 Baht minimum daily wage is one of the most eye catching policies currently under consideration. Expected to be launched in 2012, we consider the significant points and their likely impact.
Personal Income Tax for Other Income
Individuals that earn income other than salary, for example through deposits, investments, as a sole trader or a landlord are required to file a tax return to declare such incomes and pay any resulting tax liabilities.
Thai WHT for Foreigners Abroad
Generally, withholding tax is imposed under the Thai Revenue Code when a person has assessable income in accordance with Section 40.
90 Day Report by Post
The Immigration Bureau has announced that the 90 day reporting requirement can now be made by registered post.