Calcolatore del costo del lavoro per Thailand
Calcoli i costi completi di assunzione per i dipendenti di Thailand, includendo tasse sul libro paga, contributi alla sicurezza sociale, benefici per i dipendenti e oneri di gestione. Questo calcolatore salariale fornisce stime accurate dei costi del datore di lavoro per decisioni di assunzione informate.
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Ripartizione dei costi occupazionali
Seleziona un paese e inserisci un salario per visualizzare la ripartizione dei costi del lavoro.
Contributi fiscali del Employer of Record
| Tipo di tassa | Aliquota | Base |
|---|---|---|
| Ritenuta d'imposta sul reddito personale | Progressiva (0%-35%) | Stipendio lordo del dipendente |
| Fondo di sicurezza sociale | 5% (Employer) | Salario mensile del dipendente (fino a un massimo di THB 15.000) |
| Fondo di indennizzo ai lavoratori | 0,2% - 1% | Salari annuali del dipendente (fino a un massimo di THB 240.000) |
Presentazione e conformità
- Ritenuta d'acconto mensile (P.N.D. 1): Presentare e versare entro il 7° giorno del mese successivo (15° per la presentazione elettronica).
- Contributi mensili alla sicurezza sociale: Presentare e versare entro il 15° giorno del mese successivo.
- Riepilogo annuale della ritenuta d'acconto (P.N.D. 1 Kor): Inviare entro la fine di febbraio dell'anno successivo (8 marzo per la presentazione elettronica).
In Thailand, employees are subject to deductions for income tax, social security, and other specific items.
Income Tax
- Progressive Rates: The income tax rates range from 0% to 35% based on income levels. The employer withholds and remits these taxes monthly to the Revenue Department. Employees file annual returns for reconciliation and potential refunds.
- Standard Deduction: A standard deduction of 50% of employment income, capped at THB 100.000, is applicable. Business expenses are not deductible against employment income.
- Allowances and Deductions: Various allowances and deductions can reduce taxable income. Examples include those for healthcare, education, and contributions to provident funds, social security, and retirement mutual funds. Allowances are also available for dependents and investments in approved securities.
- Contributions to the Provident Fund: Employee contributions to a registered provident fund are deductible up to 15% of the wage, capped at THB 500.000 per year. The employer typically matches contributions up to a specified limit. An employee is allowed to contribute more than the employer.
- Retirement Mutual Fund (RMF) and Super Savings Fund (SSF): Investments in RMFs are deductible up to 30% of assessable income, with an annual limit of THB 500.000. SSF investments have a separate deduction limit of up to THB 200.000 per year.
- National Savings Fund: Investments in the national savings fund are deductible up to THB 500.000 per year.
Social Security
- Contributions of Employees and Employer: Both employees and employers contribute 5% of the employee's salary up to a monthly cap of THB 875. These contributions fund benefits like medical care, maternity leave, and disability payments.
Other Deductions
- Easy E-Receipt 2.0: This program allows for personal income tax deductions up to THB 50.000 for eligible goods and services purchased between January 16 and February 28, 2025. The first THB 30.000 applies to general purchases with e-tax invoices or receipts. An additional THB 20.000 is for purchases from registered community enterprises, social enterprises, and OTOP (One Tambon One Product) goods. Exclusions apply to certain items like alcohol, tobacco, vehicles, and utilities.
Tax Year and Filing
The tax year in Thailand aligns with the calendar year. The deadline for filing the annual personal income tax return is typically March 31 of the following year.
This information is current as of February 17, 2026, and may be subject to change. Consulting a qualified tax advisor is recommended for personalized guidance.
