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.
Forvis Mazars Payroll Flash News - January 2026
13 January 2026
New payment deadlines and reductions in Social Security Fund contributions due to severe flooding in southern Thailand
Forvis Mazars Payroll Flash News - December 2025
18 December 2025
Social security wage ceiling adjustment approved – effective January 2026
APAC payroll newsletter 2025 Issue. 4
27 November 2025
Our APAC payroll newsletter helps provide important updates on the latest regulatory changes and best practices that have influenced payroll operations in the APAC region over the past quarter. Our commitment is to keep you well-informed and empowered in navigating the evolving payroll sector.
Personal income tax return (PND 91) A Closer Look - November 2025
31 October 2025
In general, a person subject to personal income tax (PIT) must calculate his tax liability, file tax returns, and pay tax, if any, on a calendar-year basis. Taxpayers are classified as either residents or non-residents of Thailand.
Forvis Mazars Payroll Flash News - October 2025 (Vol. 2)
27 October 2025
New tax deduction to promote Thailand domestic tourism from 29 October – 15 December 2025