New BOI Regulations for Expatriate Employment in Thailand (Summary)
4 July 2025
The Board of Investment (BOI) has introduced significant new regulations, detailed in Announcement No. Por. 8/2568 (“the Announcement”), which will take effect on October 1, 2568 (2025) for all projects receiving BOI promotion. These regulations aim to strike a balance between fostering economic growth and promoting local employment and skill development. They meticulously adjust the criteria for approving foreign personnel positions, their placement, and extensions under Sections 25 and 26 of the Investment Promotion Act B.E. 2520. Applicants for individual placement or renewal of their visa and work permit must compliance with new requirement as follows :
Minimum income
The BOI will require proof of income at the time of application. The minimum monthly income requirements are as follows:
| Position / Level | Minimum income ( THB per month) |
| 150,000 + |
| 75,000 + or 50,000 + with the bachelor’s degree in Engineering , Research , IT |
| 50,000 + |
| 35,000 + (IBPO or TISO – IBPO) |
How to proof of Income:
- First-Time Applications: The BOI will verify income through the employment contract between the expatriate employee and the Thai company.
- Renewal Applications: Income will be verified by reviewing the PND 1 Kor (or PND 1) tax forms, which reflect the expatriate's declared income.
Ratio of Thai to Non Thai employee
| Manufacturing Businesses (Over 100 Employees) | A minimum of 70% of the total workforce must be Thai employees.
|
| Manufacturing Businesses (Less than 100 Employees) and Service Businesses: | There is no mandated minimum ratio for Thai employment. |
| High-Priority Manufacturing Projects | A lower Thai employee ratio may be possible. The company must clarify the reason and operational need to the BOI committee, and they will evaluate each request on a case-by-case basis. |
Exemption:
These updated criteria for the minimum salary of non-Thai employees and the requirements for hiring Thai staff do not apply to temporary workers or expatriate employees whose approved work period is less than six (6) months.
Effective dates
- For BOI projects that obtain promotion certificates on or after June 5, 2025: These criteria will take effect from October 1, 2025.
- For projects that were issued promotion certificates before June 5, 2025: The regulations will take effect from January 1, 2026.
We recommend reviewing your current and prospective expatriate employee to ensure compliance with these new regulations.
Reference (in Thai):
- Looking for the full version? Read it here.
- Further information is available in our June Technical Update, which you can access here.
- https://www.boi.go.th/upload/content/por8_2568_684920697e7db.pdf
- https://www.facebook.com/photo?fbid=1151818526984877&set=a.312135114286560
Contact us
Kodchakorn Kum-iem Partner : Legal Practice - Bangkok
Chalermpon Tanopajai Director - Legal Practice WP&VISA - Bangkok
