Hiring your first employee in Thailand: employer registration, social security and payroll withholding
What a Thai company must do once it has staff: register as an employer with the SSO, enrol each employee, withhold payroll tax, file monthly and annual returns, and keep the right records.
Zura Labs & Business Hub Co., Ltd.
From the first employee, the company registers as an employer with the Social Security Office within 30 days of the hire and enrols each employee within 30 days as well. After that it remits contributions monthly, withholds personal income tax from salaries according to each person's bracket, files the monthly PND.1 return, and reconciles the year with PND.1Kor. Contribution rates and the wage ceiling follow the announcement in force at the time, so verify them with the SSO for the current year.
Reviewed 2026-09-15 by the Zura Labs corporate services team.
- When employer registration is due
- Within 30 days of the first employee starting — one employee is enough to trigger it.
- Monthly filings
- PND.1 for payroll withholding tax and the SSO contribution return (SorPorSor.1-10).
- Annual filings
- PND.1Kor, summarising every employee's salary and tax withheld for the year.
- Contribution rate
- Employer and employee each contribute at the rate and wage ceiling currently announced — check the SSO figures before your first payroll run.
- Records per employee
- Employment contract, ID or passport copy, payroll account details, payslips, and the year-end withholding certificate (form 50 Tavi).
- Foreign employees
- A valid work permit must be in place before work starts; they join the social security system like Thai staff when the conditions apply.
How this works in practice
- 01
Decide employee or contractor first
If you set the hours, direct the work day to day and pay a salary, that is employment in substance: social security and payroll withholding apply. Labelling the person a freelancer while treating them as staff is the risk that gets reassessed later.
- 02
Register as an employer with the SSO
File the employer registration with the company affidavit, shareholder list, proof of the workplace address and the employee list, either at the area SSO office or through its e-Service.
- 03
Enrol each employee
File the insured-person registration for every new hire within 30 days. If the employee already has a social security number, transfer the employer rather than requesting a new number.
- 04
Set up payroll that computes tax correctly
Withhold based on the employee's projected annual salary less their allowances and deductions, spread evenly across the months. Keep the allowance declarations each employee submits as supporting evidence.
- 05
File and remit on time every month
Remit SSO contributions and file PND.1 by each agency's deadline. Online filing usually carries a slightly later deadline; check the current year's calendar before fixing your payroll date.
- 06
Close the year against the books
File PND.1Kor, issue each employee their 50 Tavi withholding certificate, and reconcile payroll expense to the financial statements before the books close.
Reasons this gets delayed or rejected
Registering later than 30 days
Late employer or employee registration carries statutory surcharges and delays the employee's medical entitlement.
Paying salaries in cash without records
Payroll with no payslips, no bank transfer and no withholding is the first line questioned in any review.
Forgetting directors on payroll
A director drawing a regular salary belongs in payroll with proper withholding, not recorded as an owner's drawing.
Using last year's contribution rate
Rates and the wage ceiling change by announcement; confirm the rate in force before the year's first payroll run.
Answers to the questions we hear most
Do I need social security with only one employee?
Yes. The first employee already makes the company an employer under the law.
Do I withhold tax when paying a freelancer?
Yes — withhold at the rate for that income type and issue a withholding certificate. Genuine contractors do not enter the social security system.
No revenue yet but we have staff — do we still file?
Yes. Filing and contribution duties arise from having employees, not from having revenue.
A month with no staff — file a nil return?
If you are still registered as an employer, file the return for the period even with no amounts, and file the leaving notice for staff who resigned.
This is general preparation information, not case-specific legal or accounting advice. Government fees, processing times and conditions change with official announcements. We review each guide on a schedule and show the review date on the page.