Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
THB ฿ (Thai Baht)
Employer contributions
5% employer SSF (capped at THB 750/month)
Minimum wage
THB 400/day (Bangkok Metropolitan Area 2026; 363-400 varies by province)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Bangkok
Timezone
THA (GMT+7)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~THB 50,750 total
/month
For a gross salary of
THB 50,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
5% employer SSF (capped at THB 750/month)
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll - PND 1 by 15th - SSF by 15th - annual PND 90/91 March
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
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A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~THB 50,750 total
Example gross salary
THB 50,000 gross/month
~THB 37,500 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~THB 750 SSF employer
Employer contributions on that salary
Employer contributions
5% employer SSF (capped at THB 750/month)
Employee contributions
5% employee SSF (capped at THB 750/month) + income tax
Total cost above gross
~5% above gross (SSF)
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~THB 30,000
Per month
Bangkok
THB 40,000 - 120,000
~40%
Chiang Mai
THB 25,000 - 70,000
~10%
Monthly gross. National average salary per year:
~THB 360,000
Minimum wage
THB 400/day (Bangkok Metropolitan Area 2026; 363-400 varies by province)
Paid:
Daily
Extra pay
Annual Bonus
Discretionary; 1-2 months common
December/January
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
0% up to THB 150,000 / 5% / 10% / 15% / 20% / 25% / 30% / 35%
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly by 15th (PND 1)
Social security payments
March 31 (PND 91/90 annual return)
Income tax
By February 28
Employee tax certificate
50 Tawi (Withholding Tax Certificate)
March 31
Annual return
Annual PND 90/91 Return
Late payment penalties
Late PND 1: 1.5% monthly surcharge + 20% penalty; late SSF: 2% monthly
Who collects what
Revenue Department (RD)
Income tax
Social Security Office (SSO)
Social security fund
Department of Labour Protection and Welfare (DLPW)
Labor law enforcement
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Annual Leave (Wan Phak Porn)
6 days/year minimum (after 1 year)
Public holidays
~13 public holidays
Sick leave
Sick Leave
30 days/year full pay from employer
Maternity leave
14 weeks (98 days) maternity
45 days full pay from employer + 45 days from SSO
The contracts you can use, and what ending an employment relationship costs.
Permanent
Permanent Employment Contract
Fixed term
Fixed-Term Contract
Independent contractor
Independent Contractor
Collective agreements
CBA (limited coverage)
Ending employment
Severance Pay
How it is calculated
10-400 days of last wage depending on tenure (Labour Protection Act 2019)
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Severance Pay Underestimation
Risk Level: HIGH
Thailand's 2019 Labour Protection Act added a 7th tier of severance: 400 days for 20+ years of service. Many employers only budget for the pre-2019 maximum of 300 days. The rate is based on the last regular daily wage including allowances.
Work Permit Category Mismatch
Risk Level: HIGH
Foreign workers in Thailand need work permits listing specific job positions and employer locations. Working outside the permitted scope - even for the same employer - violates the Foreign Business Act. Fines are THB 5,000-100,000 and the employer faces criminal liability.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
countries
$49
per contractor per month
1 run
to pay your whole team
USD
Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.