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 Flash news - November 2023

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Tax exemption for individuals investing in the Thailand ESG Fund

On 21 November 2023, the Cabinet approved a draft ministerial regulation on granting individuals a tax exemption for investing in the Thailand ESG Fund (“the Fund”), effective from 21 November 2023 to 31 December 2032.

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APAC payroll newsletter 2023 Vol.4

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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.

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Mazars Payroll Flash news - October 2023

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Currently, employers can file withholding tax forms (Form PND 1 – filed monthly; and Form PND 1 Kor – a summary filed annually) either on paper with the Revenue Department office which has jurisdiction over the area in which the business is located or electronically.

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Mazars Payroll Flash news - September 2023

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Currently, foreign-sourced income which foreigners who are Thai tax residents bring into Thailand in a tax year other than that in which the income is earned is exempt from Thai tax.

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