Thailand Payroll Services | Withholding & Employee Records
Connect payroll to approved employee records and accounting evidence. Define calculation, filing and payment responsibilities before the first payroll run.
Contact our team for a quotation
Define the payroll assignment separately from bookkeeping
Bookkeeping records the company's transactions and reconciles supporting evidence. Payroll calculates employee pay and deductions from information approved by the employer. A combined engagement can connect these records, but it does not automatically include annual accounts, statutory audit, individual employee tax returns or corrections to earlier periods.
Tell us the company's accounting period, VAT status, workforce and existing filing arrangements. P.N.D.1 payroll-related withholding should not be conflated with P.N.D.3 or P.N.D.53 payments to other recipients. The payment and recipient determine the relevant review; a label in an expense ledger is not enough.
Build a payroll input file with an approval owner
- Employee records, joining and leaving dates, and relevant social-security status changes.
- Agreed salary and contract terms, variable pay, bonuses, overtime and documented deductions.
- Attendance and leave information used for the calculation, confirmed by the employer.
- Information needed for withholding calculations, including employee-declared allowances and supporting evidence where applicable.
- Year-to-date pay, withholding, submitted returns and payment records for a mid-year handover.
Agree an input deadline and approval process around the company's actual pay cycle. Changes after approval require a review of the adjustment and any affected filing. A quotation should identify what happens when information is incomplete rather than promise an unconditional turnaround.
Employee, contractor and director payments need separate treatment
Calling a payment a consulting fee does not alone establish that the person is an independent contractor. Review the contract and actual working arrangement before deciding the tax and social-security treatment. Conversely, not every person receiving money from the company is an employee.
Flag director remuneration, overseas work and foreign employees for an individual review. Nationality alone does not settle residence, withholding or employment obligations. Payroll processing is not a substitute for work-authorisation checks or advice on a disputed employment relationship.
Withholding is a calculation, not one flat salary percentage
Employment income withholding depends on the applicable income and calculation rules, including relevant employee information. Do not apply one fixed percentage to every salary. Compare gross pay, authorised deductions, net pay, remittances and accumulated amounts so the payslip and accounting records can be reconciled.
The Section 50 bis withholding certificate records income and tax withheld; it does not certify that an employee has no further personal filing obligation. The employer's payroll work and an employee's personal income-tax return are different assignments. Agree which annual documents are included rather than assuming all year-end work is covered.
Social security is distinct from the Workmen's Compensation Fund
Check employer and insured-person status, workforce changes and the wage basis applicable to the contribution period. Current rates and ceilings should be verified from the Social Security Office's announcements for the relevant case, not copied from an old payroll table. This page does not publish an unverified contribution amount.
The Workmen's Compensation Fund has its own assessment and reporting requirements. Do not describe it as an identical monthly payroll contribution in every case. Review business classification and agency instructions separately, including any retrospective adjustment.
Keep approval, filing and payment authority explicit
The employer confirms employee information and approves payroll figures. The engagement should specify who calculates, checks, submits and pays. Preparing a bank-payment schedule does not itself authorise access to the company's bank account or execution of transfers.
Restrict payroll information to authorised recipients and send only what is needed. Do not share bank or tax-account passwords or one-time codes through ordinary messages. For a handover, reconcile accumulated figures and identify missing evidence before relying on the previous provider's records; accepting new work is not certification of every earlier period.
Request a scope-based quotation
Provide headcount, pay frequency, variable-pay arrangements, time-record systems, VAT status and the first period to be handled. Identify bookkeeping, payroll calculations, withholding returns, social-security work, annual documents and historical corrections separately. Contact our team for a quotation; company service prices are not displayed.
Questions before appointing a payroll provider
Can payroll be coordinated with our existing accountant?
Ask our staff to assess the arrangement and specify the records exchanged with the existing accountant. Payroll does not automatically transfer responsibility for bookkeeping, annual closing or audit.
Does a withholding certificate replace the employee's return?
No. It documents income and withholding. Assess the employee's own filing position separately; employer payroll processing does not determine every personal tax obligation.
What is needed for a mid-year transfer?
Provide year-to-date employee pay and deductions, submitted returns, remittance records and employee changes. Reconcile the opening figures and outstanding work before establishing the next payroll run.
Related existing services
Official references
General information, not a tax determination for a particular business. Verify current requirements and the actual documents before filing.