Employer Conditions — Capital, Thai-Staff Ratio, Company Records

The commonly applied benchmark is THB 2 million paid-up capital per foreign employee for a Thai company, and THB 3 million per foreign employee for a company holding a Foreign Business Licence. BOI-promoted companies and operators inside industrial estates follow their own criteria instead. Confirm the current benchmark with the provincial employment office before filing.

The general practice is four permanent Thai employees per foreign employee, evidenced by the insured-persons list filed with the Social Security Office. BOI-promoted businesses, representative offices and certain treaty-based companies operate under different conditions.

Typically: company affidavit and shareholder list issued within 3–6 months, VAT registration certificate (Phor Phor 20), the latest audited financial statements, recent VAT (PP.30) and withholding tax (PND.1) returns, social-security registration with the Thai employee list, the employment contract, plus a map and photographs of the workplace.

In principle yes, but officials will assess whether the business genuinely operates using other evidence: proof of capital payment, the office lease, photographs of the signboard and premises, social-security registration of Thai staff, and a business plan. New companies are commonly asked for extra documents and take longer to review.

Significantly. Tax and social-security records are the primary evidence that the business operates and meets the Thai-staff ratio. Missing or late months should be corrected before filing, as this is the most frequent trigger for document requests.

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.

There is no fixed cap, but the practical limit is set by paid-up capital and the number of genuine Thai employees. Using the common 2-million-baht and four-Thai-staff benchmarks, employing three foreigners requires proportionally higher capital and Thai headcount.

The usual sequence is: (1) the employer prepares corporate documents and the offer/employment letter; (2) the employer files on the foreigner's behalf to obtain the notification of consideration used for the Non-B visa; (3) the foreigner obtains a Non-B visa at a Thai embassy or consulate, or changes visa category inside Thailand; (4) after entering on the correct visa, the work permit application is filed at the local employment office; (5) the permit is issued and the one-year extension of stay is filed.

It is possible in some cases by filing a change of visa category with the Immigration Bureau, provided you have the required number of days remaining and the employer's documents are complete. It remains at the officer's discretion; if documents fall short, the alternative is applying at a Thai embassy or consulate abroad.

Promoted companies apply for approval of skilled-worker or specialist positions through BOI systems, then complete the work permit and extension of stay at the One Stop Service Centre, without the general paid-up-capital and Thai-staff ratio benchmarks.

BOI-promoted companies, operators inside IEAT industrial estates, certain representative and regional offices, and holders of special visas such as SMART Visa and LTR — combining immigration and work-permit formalities at one location.

In some cases yes, using experience letters from previous employers stating position, duration and duties, together with skills certificates or professional licences. This is at the registrar's discretion and usually attracts requests for further supporting documents.

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.

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.

The general rule is THB 2 million paid-up capital and four insured Thai employees per foreign worker, but there are significant exceptions: BOI-promoted companies, businesses under the Thai-US Treaty of Amity, SMART Visa holders, representative offices, and teachers at licensed institutions. Check the requirements for your specific business category with the Department of Employment before designing your hiring structure.

No. The DTV is designed for remote work performed for employers or clients located outside Thailand, and for soft-power activity participants. Providing services to a Thai entity for remuneration is work that requires a permit. To work for a Thai employer you need the Non-B plus work permit route, or SMART/LTR if you qualify.

OSOS puts BOI, Immigration and Department of Employment officers under one roof, so position approval, visa and work permit issuance can complete in a single working day once documents are in order and the position is approved in e-Expert. The bottleneck is usually not the service centre but the e-Expert position approval, which requires degrees and experience letters matching the job title. Have those legalised and translated before you file.

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.

If the director performs duties inside Thailand — signing documents, giving instructions, holding management meetings as a matter of routine — that is work under the statutory definition and requires a permit, even without remuneration. Attending an occasional shareholders' meeting may fall within the urgent and necessary work exemption, which is time-limited and requires a prescribed notification. Assess this case by case.

Immigration applies minimum income thresholds by nationality when considering extensions of stay, with Western Europe, Australia, Canada, Japan and the US at the top of the scale and some Asian nationalities lower. The figure is assessed together with withholding tax and social security evidence. Check the current Immigration Bureau notification before filing, as the table is revised periodically.

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.

Yes, but you must show real operations. Newly formed companies are commonly asked for interior and exterior office photos with signage, a map, the office lease, evidence of paid-up capital, the PP.20 VAT registration or proof of filing, and the list of insured employees. Preparing this set upfront materially reduces document rounds.

Yes, for employees in undertakings covered by the Social Security Act, regardless of nationality. The employer must register the insured person within the statutory period after the start date. Contribution records are also what Immigration uses to verify genuine employment at extension time. Only limited groups, such as some workers under international agreements, are exempt.

The general rule is THB 2 million paid-up registered capital and four full-time Thai employees per foreign worker. If the foreigner is legally married to a Thai national the requirement drops to THB 1 million and two Thai employees. BOI-promoted companies and firms inside industrial estates follow their promotion certificate instead. Expect to show the shareholder list (BorOrJor.5), company affidavit, latest financial statements, and three months of PND.1 and SorPorSor.1-10 filings.

BOI-promoted companies use the e-Expert system to obtain position approval and assign individuals online. They are exempt from the four-Thai-employees ratio and commonly receive two-year approvals per approved position, with lighter financial documentation and faster processing. The trade-off is that you need a promotion certificate and the role must sit within the approved organisation chart.