Guide · Thailand
Thailand EOR Cost: What It Costs to Employ Someone in Thailand (2026)
Guide · Updated 31 October 2026
Statutory employer costs in Thailand are low compared with most of Asia. On top of salary, the employer pays 5% social security on wages up to THB 17,500 a month, so no more than THB 875, and a workmen’s compensation contribution of 0.2% to 1% depending on the business. An employee in Bangkok on THB 50,000 a month costs about THB 50,915 a month, or THB 610,980 a year, at the lowest risk rate. From 1 January 2027, employers with 10 or more employees also contribute to the new Employee Welfare Fund. Benefits, any year-end bonus, severance and the EOR service fee come on top.
Last reviewed in October 2026 against Social Security Office, Revenue Department and Royal Gazette sources. General information, not legal or tax advice.
The parts of a Thailand EOR bill
Salary. Agreed and paid in baht, at least monthly, and at or above the minimum wage for the province.
Statutory employer costs. Social security, workmen’s compensation and, from 2027, the Employee Welfare Fund where it applies. These are passed through at cost.
Benefits. Group health insurance, a provident fund and a year-end bonus are common for professional roles. They are not required by law, but section 11/1 of the Labour Protection Act expects benefits that are fair compared with your own staff doing similar work.
The EOR service fee. The provider’s charge for employing and paying the person, shown as its own line, plus any deposit.
The employee’s own social security contribution and income tax come out of their pay. They reduce take-home pay, not your cost.
Statutory contributions in 2026
| Contribution | Employer | Employee | Base and notes |
|---|---|---|---|
| Social Security Fund (SSF) | 5% | 5% | Wages up to THB 17,500 a month from 1 January 2026, so at most THB 875 each; THB 20,000 from 2029. Paid by the 15th of the following month |
| Workmen’s Compensation Fund (WCF) | 0.2% to 1% | None | Rate set by business type; wages up to THB 240,000 a year per employee. Paid annually |
| Employee Welfare Fund (EWF) | Set by ministerial regulation | Set by ministerial regulation | Collection starts 1 January 2027 for employers with 10 or more employees. The Cabinet approved a draft of 0.25% each until 2031 and 0.5% each from 2032; employers with a provident fund may be exempt |
| Personal income tax | None | 0% to 35% | Withheld by the employer each month and filed on PND.1 |
When the Employee Welfare Fund starts
The fund was originally due to start collecting on 1 October 2026. A Royal Decree published in the Royal Gazette on 22 October 2026 moved the start of collection to 1 January 2027. It applies to employers with 10 or more employees. The contribution rates are set by a separate ministerial regulation; until that regulation is published, treat the 0.25% figures as announced rather than final. We apply the rates in payroll once they are in force and show them in your payment notices.
Worked examples
Monthly figures in baht for a full-time employee in Bangkok, with workmen’s compensation at the lowest rate of 0.2% and 2026 contribution rules. Income tax assumes a single employee with the standard expense deduction, the THB 60,000 personal allowance and social security deducted, and no other allowances. The examples exclude benefits, bonus, overtime and the EOR service fee.
| Monthly salary | Employer SSF | Employer WCF | Employer cost per month | Employer cost per year | Employee SSF | Income tax | Take-home pay |
|---|---|---|---|---|---|---|---|
| THB 15,000 | THB 750 | THB 30 | THB 15,780 | THB 189,360 | THB 750 | THB 0 | THB 14,250 |
| THB 30,000 | THB 875 | THB 40 | THB 30,915 | THB 370,980 | THB 875 | THB 165 | THB 28,960 |
| THB 50,000 | THB 875 | THB 40 | THB 50,915 | THB 610,980 | THB 875 | THB 1,704 | THB 47,421 |
| THB 100,000 | THB 875 | THB 40 | THB 100,915 | THB 1,210,980 | THB 875 | THB 10,198 | THB 88,927 |
From 1 January 2027, if the Employee Welfare Fund applies at the announced 0.25%, add THB 37.50, 75, 125 or 250 a month for the employer at these salaries. To try your own figures, use the Thailand employer cost calculator.
Severance and other costs to plan for
| Length of service | Severance |
|---|---|
| 120 days to less than 1 year | 30 days’ wages |
| 1 to less than 3 years | 90 days’ wages |
| 3 to less than 6 years | 180 days’ wages |
| 6 to less than 10 years | 240 days’ wages |
| 10 to less than 20 years | 300 days’ wages |
| 20 years or more | 400 days’ wages |
On a salary of THB 50,000, an employee dismissed after two years without serious misconduct is owed 90 days’ wages, THB 150,000, plus notice or pay in lieu and unused leave. Source: Labour Protection Act, English text (ILO NATLEX).
- Bonus. A year-end bonus is common but not required by law, unless the contract, work rules or established practice provide for it.
- Overtime. 1.5 times the hourly rate on working days, 3 times for overtime on a holiday.
- Family leave. The employer pays up to 60 of the 120 days of maternity leave and 15 days’ leave to support a spouse giving birth.
- Rate changes. Minimum wages are set by province and reviewed by the Wage Committee; the social security ceiling rises in 2029.
How to read an EOR quote for Thailand
Ask to see the cost for a full year: the salary in baht, employer social security, the workmen’s compensation rate used, the Employee Welfare Fund from 2027, and the benefits you plan to offer. A good quote also shows the service fee as its own line, lists one-time items separately, states whether there is a deposit and when it is returned, and gives the exchange rate used if you pay in another currency.
NNRoad does not publish a standard price for Thailand. We review the role, the province, the salary and the benefits your own staff receive, then send a written proposal that shows:
- the full employment cost, line by line, for a full year
- NNRoad’s service fee and any one-time item, listed separately
- any deposit and when it is returned
- the working calendar for invoices and paydays
EOR or your own Thai company?
A Thai company needs registration with the Department of Business Development, a tax ID, a bank account, social security registration, monthly tax filings and its own payroll. If foreign shareholders hold more than 49%, many service activities also need a Foreign Business Licence or BOI promotion. That makes sense for a long-term team or when you sell in Thailand. For one or a few Thai employees, an employer of record avoids running a company. See how to set up a business in Thailand or the steps to hiring in Thailand.
Questions about Thailand EOR cost
How much does an employer of record cost in Thailand?
You pay the employment cost at cost plus the EOR service fee. The employment cost is the salary, employer social security of up to THB 875 a month, workmen’s compensation, the Employee Welfare Fund from 2027 where it applies, and agreed benefits. NNRoad quotes each hire after reviewing the role, with every line shown.
How much does an employee cost on top of salary in Thailand?
At salaries of THB 20,000 a month or more, statutory employer costs are about THB 915 a month at the lowest workmen’s compensation rate. Benefits such as health insurance and a bonus usually cost more than the statutory items.
What is the social security contribution in Thailand in 2026?
5% each from employer and employee on wages up to THB 17,500 a month, so at most THB 875 each, from 1 January 2026.
Is a 13th-month bonus required in Thailand?
No. It is common, but it is only owed if the contract, work rules or established practice provide for it.
Do I have to pay severance in Thailand?
Yes, once the employee has worked 120 days, unless the dismissal is for serious misconduct defined in the law or a narrow fixed-term exception applies. Severance ranges from 30 to 400 days’ wages.
Can I pay a Thai employee in dollars?
Salary is stated and paid in baht. You can fund payroll in another currency; the proposal shows the exchange rate used.
Want the numbers for your own hire?
Send us the role, the salary and the province, and we will reply with a line-by-line annual estimate.
Related
How NNRoad employs and pays your Thailand hire.
Gross to net, PND.1 and the monthly deadlines.
Official sources: Labour Protection Act, English text (ILO NATLEX); Ministry of Labour, labour law overview; Government Public Relations Department, Labour Protection Act amendment on maternity and family leave; Government Public Relations Department, 2026 social security wage ceiling; Royal Gazette, Royal Decree on the start of Employee Welfare Fund collection (22 October 2026); BOI One Start One Stop, employer contributions; Revenue Department, deductions for employment income; Ministry of Labour, minimum wage from 1 July 2025. Also: the Social Security Act, the Workmen’s Compensation Act, the Revenue Code and Minimum Wage Notification No. 14. The English text of the Labour Protection Act predates later amendments; amended rules are cited from the announcements above. Reviewed October 2026; general information, not legal or tax advice.