Thai Legal & Immigration Service Co., Ltd. sealThai Legal & ImmigrationVisa & Work Permit Lawyers

Corporate Services: Virtual Office, Accounting & Tax

Expat Payroll & Employer of Record (EOR) Advisory

Compliant payroll and personal income tax planning for foreign professionals.

Withholding
P.N.D. 1 / 1 Kor
Tax residence
180 days in a calendar year
Social Security
Employer & employee
Annual return
P.N.D. 90/91

Written by the Thai Legal & Immigration legal team · Last reviewed · Editorial policy

Payroll for foreign employees must reconcile work permit salaries, withholding tax, Social Security and visa extension thresholds. Misalignment between these is a common renewal problem.

From 2024, foreign-sourced income remitted to Thailand by tax residents is also assessable; we help professionals plan personal income tax accordingly.

What we handle

  • Monthly payroll and payslips.
  • Withholding and annual employee certificates.
  • Personal income tax return preparation.
  • EOR structuring advice.

How the process works

  1. Step 1

    Review

    Employment contracts and salary structures.

  2. Step 2

    Setup

    Payroll calendar and tax registrations.

  3. Step 3

    Run

    Monthly payroll and filings.

Not sure this route fits you?

Get a Free Preliminary Eligibility Review from our licensed team.

Counsel's note

Double tax agreements can significantly change outcomes on remitted foreign income; treaty analysis should precede remittance planning.

Frequently asked

Do I pay Thai tax on overseas income?
Tax residents may be taxed on foreign income remitted to Thailand, subject to applicable treaties and rules.
Can you act as Employer of Record?
We advise on EOR structures and their compliance implications for your situation.

Why clients choose us

Six licensed Thai attorneys

Including Notarial Services Attorneys registered with the Lawyers Council of Thailand.

77 provinces covered

Offices in Bangkok and Khon Kaen with field representatives nationwide.

Your passport stays with you

We work from copies and only handle originals for filings you approve.

Honest assessment first

A Free Preliminary Eligibility Review tells you your options before any engagement.

Sources & references

  1. The Revenue Department — checked 2026-11-03
  2. Social Security Office — checked 2026-11-03

General information only, not legal advice. Immigration decisions rest with the Thai authorities. See our disclaimer.

Start with a Free Initial Case Assessment

Share your goal and documents. A licensed coordinator reviews eligibility and replies with next steps and a formal quotation.