Hiring Your First Thai Employee: Payroll, SSO, and the 8-Hour Workday

Key takeaway: Hiring in Thailand means registering with the Social Security Office within 30 days, withholding personal income tax (PND.1), respecting the Labour Protection Act (max 8 hours/day, 48 hours/week), and issuing a compliant contract.

Step-by-step checklist

1. Employment contract — Written, ideally bilingual.
2. SSO registration — Register employer and employee within 30 days of start.
3. SSO contributions — Employer and employee each contribute 5% of wages, applied to a monthly wage base capped at THB 17,500 from January 2026 (maximum THB 875 each per month) — rising in phases to THB 20,000 in 2029 and THB 23,000 by 2032 (the cap was THB 15,000 / THB 750 before 2026).
4. Payroll withholding (PND.1) — File by the 7th of the following month.
5. Provident fund — Optional benefit.
6. Working hours — Max 8 hours/day, 48 hours/week; overtime at premium rates.
7. Leave — Statutory annual, public holiday, and sick leave.

Common mistakes

Missing the 30-day SSO window, mis-classifying staff as "contractors," and informal verbal agreements.

General information only — confirm current rates with a Thai payroll specialist.