Ongoing Obligations and Penalties

The 2018 amendment defines work as engaging in an occupation, or using physical effort or knowledge for an occupation, whether or not there is an employer and whether or not any wage or benefit is received. In practice, short business meetings, negotiations and site visits are assessed case by case, so confirm with the relevant provincial employment office before acting.

A foreigner working without a permit, or outside the scope granted, faces the fines set by the 2018 amendment and may be deported with restrictions on obtaining a new permit. Employers who engage foreigners without permits face fines assessed per foreign worker, with heavier penalties for repeat offences. Please confirm the current penalty amounts with the Department of Employment.

The Department of Employment and the Immigration Bureau apply minimum income benchmarks that differ by the applicant's nationality when considering an extension of stay for employment. Those benchmarks follow the Royal Thai Police order in force at the time of filing, so verify current figures with your local immigration office. The declared salary must also match the personal income tax actually remitted.

With a complete file, most employment offices take from a few working days up to roughly two weeks, depending on local caseload. Cases requiring extra documents or a workplace inspection take longer. Ask the receiving office for its current service standard.

You should be able to present evidence of your authorization to officials during a workplace inspection. In practice, keeping a copy or electronic evidence at the workplace and available on request is the safest approach.

Yes. Anyone staying continuously beyond 90 days must report their address every 90 days under the immigration law, in person, by post, or online where the Immigration Bureau offers it. Separately, the house master or accommodation operator must file the TM.30 address notification.

Yes — both scheduled and unannounced. Inspections check that the foreigner works in the stated position and location, that the declared Thai employees exist, and that the premises are genuinely signposted. Keeping the document file and signage consistent with the filing prevents most problems.

Income earned from working in Thailand is subject to personal income tax under the Revenue Code: the employer withholds and remits tax, and the individual files an annual return. Tax records are key evidence for renewals and extensions of stay.

Notify the registrar of the start and end of employment within the statutory windows, register the employee for social security, withhold and remit tax, keep employment records available for inspection, and ensure the employee does not work outside the approved conditions.

We assess the employer's eligibility, assemble corporate and personal document sets, translate and legalize degrees or experience letters, coordinate filing at the local employment office, and set up a compliance calendar for renewals, 90-day reports and TM.30. Fees depend on the case type and document volume — please ask our team by phone, LINE or email. Every approval is at the officer's discretion and we do not guarantee outcomes.

Only if each employer and work location is properly recorded on the permit. Working for a legal entity that is not listed — even a parent or sister company — is work outside the permitted conditions and carries a fine under the Emergency Decree. If you occasionally attend meetings at another branch, add that location in advance and keep a written assignment letter from your primary employer.

The Emergency Decree requires employers to notify the registrar of both the start and the end of employment within the prescribed period. Missing it carries a fine per foreign worker and leaves a mark on the company's filing history, which officers weigh when reviewing later applications. Set an internal calendar and file the notification receipt alongside each employee record.

Keep on site: each foreign employee's work permit or digital evidence, passport copies showing the current visa and entry stamp, the TM.30 acknowledgement, the employee register, social security remittance evidence, and a current company affidavit. A complete file usually closes the inspection in one visit and avoids a follow-up demand letter.

At extension time, Immigration commonly asks for last year's personal income tax return (PND.91) with the payment receipt and the withholding tax certificate (50 Tawi) to confirm the declared salary reflects real employment. If the tax figures do not match the employment contract or payslips, the application will be queried and further evidence requested.

Both relieve holders of the standard work permit process in defined ways. SMART Visa allows work in an endorsed targeted industry without a separate permit, while LTR highly skilled and work-from-Thailand categories receive a BOI digital work permit with annual reporting and fast-track airport access. Both require the responsible agency to qualify you first.

Where the work is performed remotely for employers or clients outside Thailand with no Thai-sourced income, current practice does not require a work permit, and the DTV was created for this group. The line to watch is accepting work from clients inside Thailand, which does require a permit. Also consider Thai tax residency if you spend 180 days or more in a tax year here.

It can. The settlement record is visible in the system and informs the officer's discretion on later applications. Pay the fine, amend the permit conditions so they match the actual work, keep the receipt and the amendment record for the next filing, and avoid submitting information that contradicts the earlier record.

Yes. The work location is a condition on the permit, so file an amendment with the Department of Employment together with the updated company affidavit, the new lease and office photos. Also update the TM.30 address record, and file a new residence notification if the employee moved home, otherwise the records will conflict at renewal.

A foreigner working without a permit, or outside the scope of the permit, faces a fine of THB 5,000 to 50,000, deportation, and a two-year bar on applying for a new work permit. Employers who take on unauthorised foreign workers are fined per worker, with higher penalties for repeat offences. The exposure runs both ways, so verify the paperwork before the actual first working day.