Skip to main content

Payroll outsourcing services in Thailand.

Our comprehensive payroll outsourcing services streamline your entire payroll process, handling everything from salary calculations and tax compliance to statutory reporting. Designed for businesses of all sizes, our solution reduces administrative burdens while ensuring precision and full compliance with Thai labour laws.

Payroll

Leave your payroll to
our in-country experts.

Simplify your payroll process with our professional outsourcing services. Our online-managed payroll services include:

Integrated tax compliance

We take care of all your compliance reporting and tax obligations, giving you complete peace of mind.

Robust reporting

Get detailed reports and analytics to track your HR expenses and make informed decisions.

Dedicated client support

Your dedicated client service officer ensures smooth payroll processing and provides assistance whenever needed.

Payroll management services

Complete, flexible & scalable payroll solutions.

Our payroll solutions cover every step of the payroll process and can be customised to match your company’s needs and policies, regardless of your team size, in a cost-effective way.

  • Initial payroll setup

    We import your employee data and set up the payroll system according to your needs, accommodating any compensation and benefits policy—whether net or gross, taxable or non-taxable income or recurring and non-recurring payments.

    Our setup begins with assessing your system’s complexity and requirements. We then develop a detailed payroll outsourcing blueprint and continuity plan. The final steps include customising the system to your specifications, migrating data with YTD processing, and conducting a thorough analysis to catch and resolve potential issues.

    Payroll software integration

    As part of our services, we help set up and integrate HumanSoft, a payroll software platform that features real-time time tracking, attendance monitoring, digital leave management, electronic payslips, and automated reporting. The software is available through direct subscription and seamlessly integrates with our payroll services to provide a complete digital HR management solution.

    One-off

  • Monthly payroll services*

    Each month, we will alert you to confirm essential employee details like salary and leave balances. We then handle all payroll calculations, statutory contributions, filings, payments and paperwork for you. You simply need to review and approve. You can access detailed reports, payslips, and other documents in the payroll software platform.

    What is included?

    Monthly

  • Year-end services

    We will prepare and submit all the necessary year-end returns, filings and tax forms for each employee.

    • Withholding tax certificate (BIS 50) – issues annual certificates showing total earned salary, withholding tax, social fund contributions, and provident fund (if applicable) for each employee. This certificate is necessary for filing personal income tax returns.
    • Workmen’s compensation (KT26, 20, 25) – prepares and submits annual contributions to the Social Fund Office.
    • Annual summary of withholding tax on personal income (PND 1kor) – preparation and submission of annual employee and director withholding tax deductions to the Revenue Office.

    Annually

  • HR administration

    Our HR administrative services encompass comprehensive company support, including company regulations drafting and registration with bilingual documentation, complete employee onboarding assistance covering employment agreements, salary simulations, handbook creation, and Social Security registrations, and employment termination services which include severance calculations, mutual agreement handling, bipartite meeting attendance, and agreement registration.

    Ad-hoc

Request a quote

Intial payroll setup.

  • Initial assessment of the complexity of your system and other special needs and wants
  • Development of payroll outsourcing blueprint and business continuity plan
  • System customisation to meet your unique requirements
  • Data migrating and YTD processing
  • Identify and analyse potential issues (if any), and propose correction

Monthly payroll services.

Data capture

  • Standard package: Collection of payroll data including income (salaries, OT, bonuses, commissions) and deductions (leave, absences, reimbursements), employee documents, and company records for social security and provident fund (if applicable). All data is collected through secure channels (electronic mail, SFTP, or other approved methods).
  • Add-on service: Full calculation and management of employee leave, attendance, benefits, and claims on your behalf.

Payroll processing

  • Payroll calculations – computation of net salary including monthly personal withholding tax, overtime pay, benefits, social fund contributions, and other deductions
  • Pay-slip creation – detailed payroll documentation for each employee
  • Payroll summary and payment – we prepare a payroll summary for your bank to process automatic employee payments. We offer several payment methods to match your preferences and requirements:
    • Upload of payroll data to the company’s bank account for payment authorization by company representatives
    • Direct counter-bank payment to employees through Acclime
    • Electronic bank transfer to employees through Acclime
  • Provident fund – calculation of provident fund deductions from employee payroll
  • Payments to government agencies – submission of required fees to respective government departments

Reporting

  • Withholding tax (PND 1) – preparation and filing of monthly personal withholding tax forms for all employees and directors to Revenue Department by the 7th of the following month
  • Social Security (SPS 1-10) – preparation and filing of monthly social contribution forms for all employees to Social Fund office by the 15th of the following month
  • Electronic reporting – preparation of monthly payroll reports for your reference

*Our monthly regular processing fees follow a tiered structure, where the average costs per employee will decrease as the total number of employees increases. The total monthly processing fees will be the sum of the costs for each tier. Your actual monthly fees will then vary based on the fluctuations in your headcount.

An irregular processing fee will be applied as required for any employee payment processing, which does not coincide with monthly regular payroll processing (off-cycle processing), e.g. religious festivities bonus, performance bonus pay-outs, incentives and more.

Payroll implementation process

Simple steps to implement your payroll.

1. Initial assessment

We begin by evaluating your company’s payroll needs, selecting appropriate services, and planning their implementation. During this phase, we also identify opportunities to enhance your overall payroll process.

2. Service blueprint

We create a comprehensive payroll blueprint that documents all aspects of payroll administration—including calculation methods, data migration plans, processing procedures, payroll calendar, reporting requirements, and employee services. This blueprint serves as a reference guide for both parties.

3. Testing phase

We customise the payroll system to meet your specific requirements, set up the system infrastructure, migrate employee data, and integrate transaction data within a controlled test environment.

4. Parallel run & evaluation

We compare our system’s results with previous payroll calculations, assess any discrepancies, and transition to our payroll system over an agreed period.

5. Production

Your payroll system is fully configured and ready for launch.

Ongoing customer support for your team.

Count on us for reliable payroll and tax support. Additionally, we will keep you informed of all regulatory changes affecting your company and staff, regardless of how smoothly your business is running.

Acclime benefits

Why outsource your payroll to Acclime?

Complete payroll solution

Our comprehensive payroll services ensure accurate, on-time employee payments through streamlined calculations and processing. We handle everything from benefits and taxes to compliance filings and detailed reporting.

Reduced operating costs

Save money with our reasonably priced payroll technology and infrastructure. Our transparent pricing means no hidden charges. We can further reduce your expenses by bundling services like accounting, HR, and tax compliance.

Clear communication

Stay informed through consistent reporting and a dedicated contact managing your payroll needs. Our team provides regular updates, detailed reports, and quick responses to your questions.

FAQ

Common questions.

What are the employer payroll obligations in Thailand?

Thai employers must meet statutory obligations under three frameworks from the date the first employee joins payroll: personal income tax withholding remitted to the Revenue Department, Social Security contributions filed with the Social Security Office, and provident fund obligations where applicable. Monthly requirements include:

  • Withholding personal income tax and remitting it to the Revenue Department by the 7th of the following month using form PND 1
  • Filing Social Security contributions with the Social Security Office by the 15th of the following month using form SPS 1-10
  • Issuing withholding tax certificates (Bor Ror Dor 50) to each employee at year end
  • Submitting the annual PND 1 Kor summary to the Revenue Department

Where a company operates a provident fund, separate deduction and remittance obligations apply under the Provident Fund Act, including fund registration and monthly contribution reporting. For a full breakdown of annual filing requirements and deadlines, see the annual payroll filing requirements guide.

How is personal income tax calculated for employees in Thailand?

Thai personal income tax is calculated on net assessable income after deductions and allowances, using a progressive rate structure. Employment income qualifies for a standard expense deduction of 50%, capped at THB 100,000. Personal and dependent allowances apply on top of this. The resulting net income is taxed in progressive bands:

  • 0% on the first THB 150,000
  • 5% from THB 150,001 to THB 300,000
  • 10% from THB 300,001 to THB 500,000
  • 15% from THB 500,001 to THB 750,000
  • 20% from THB 750,001 to THB 1,000,000
  • 25% from THB 1,000,001 to THB 2,000,000
  • 30% from THB 2,000,001 to THB 4,000,000
  • 35% above THB 4,000,000

Employers withhold tax from each monthly salary payment and remit it to the Revenue Department by the 7th of the following month. Tax residency is established by spending 180 days or more in Thailand in a calendar year and affects how foreign-sourced income is treated. For further detail on rates, allowances and deductions, see the personal income tax guide.

What are the Social Security contribution rules in Thailand?

Under the Social Security Act, both employer and employee contribute 5% of the employee’s monthly salary to the Social Security Fund. From 1 January 2026 the wage ceiling used to calculate contributions increased from THB 15,000 to THB 17,500 per month, raising the maximum monthly contribution from THB 750 to THB 875 per party. The ceiling will increase further in phases through 2032. Employers must register new employees within 30 days of their start date and file monthly contributions via form SPS 1-10 by the 15th of the following month.

Coverage under the Social Security Fund includes medical care, maternity benefits, disability benefits, unemployment benefits, death benefits and an old-age pension. Employers in certain industries must also contribute to the Workmen’s Compensation Fund, with rates varying by industry risk classification. For a full overview of coverage, registration requirements and contribution mechanics, see the social security guide.

What are the rules for overtime pay and statutory leave in Thailand?

Under the Labour Protection Act, standard working hours are capped at 8 hours per day and 48 hours per week for non-hazardous work. Overtime pay rates are:

  • Regular working day overtime: minimum 1.5 times the hourly rate
  • Rest day work during standard hours: 2 times the hourly rate, rising to 3 times for hours beyond the standard period
  • Public holiday work: 2 times the hourly rate for standard hours, rising to 3 times beyond that

Statutory leave entitlements create direct payroll cost obligations that must be budgeted from the point of hire. These include a minimum of 6 days paid annual leave after one full year of service, at least 13 customary public holidays per year as designated by each employer, and 30 days of paid sick leave. Female employees are entitled to 98 days of maternity leave per pregnancy. Employers cover the first 45 days at full pay, with Social Security covering the remainder at 50% of regular wages. For a full overview of employment obligations under the Labour Protection Act, see the employment and labour law guide.

What are the penalties for payroll non-compliance in Thailand?

Payroll non-compliance in Thailand exposes employers to enforcement action across three regulatory bodies. For tax, late or missed payroll tax filings attract a 1.5% monthly surcharge on unpaid tax under the Revenue Code, plus fines per filing. Deliberate evasion can result in criminal liability including fines and imprisonment.

For Social Security, late contributions carry a 2% monthly surcharge, with separate fines for failure to register employees on time. The Social Security Office may also pursue civil enforcement for persistent non-payment.

For labour law, breaches of the Labour Protection Act including underpaying overtime or withholding statutory leave entitlements are enforced by the Department of Labour Protection and Welfare through back-pay orders, administrative fines and in serious cases criminal prosecution.

How does payroll work for foreign employees in Thailand?

Foreign employees in Thailand are subject to the same personal income tax framework as Thai nationals once they establish tax residency by spending 180 days or more in Thailand in a calendar year. Resident foreign employees are taxed on Thailand-sourced income at the same progressive rates, and on foreign-sourced income remitted to Thailand in the same tax year. Non-resident employees are taxed only on Thailand-sourced income at the same progressive rates with no flat rate alternative.

Foreign employees working under a valid work permit are subject to Social Security contributions on the same basis as Thai employees, with both employer and employee contributing 5% up to the applicable wage ceiling. All foreign nationals must hold a valid work permit before commencing employment, and the work permit category must match the role and employer. Thailand has double taxation agreements with over 60 countries, which may reduce withholding obligations for qualifying employees. For a full breakdown of payroll obligations specific to foreign hires, see the payroll for foreign employees guide.

Ready to get started?

Manage your company’s payroll with a complete payroll solution tailored to your specific requirements.

Non-binding & confidential
Not sure where to begin?

Schedule a free 30-minute discovery call to discuss starting & operating your company in Thailand.