Employer of record in Thailand: costs and hiring rules
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On a THB 1,336,604 salary (USD 40,000), Thailand's only confirmed employer contribution, the 5% Social Security Fund share, comes to 0.79% of pay because it stops at THB 875 a month, according to Krungsri's guide to the 2026 ceiling; the EOR fee is the bigger line, from $199 a month (Payoneer Workforce Management, formerly Skuad) to $699 (Oyster), checked October 16, 2026. The larger cost is the exit: the Labor Protection Act (s118) scales severance by service, up to 300 days of last wages after 10 years in the 2014 official compilation.
An employer of record in Thailand is a Thai company that holds the employment contract for your hire, registers them with the Social Security Fund and runs Thai payroll, while your team decides what they work on.
- Employer cost on a sample salary
- 0.79% (THB 10,500 = 875 x 12)…on top of gross pay
- Minimum annual leave
- At least 6 working days after…
- Public holidays
- At least 13 traditional…
- Currency
- THB
On this page
Thai rules a US employer should plan around
Thailand's payroll costs are low and its termination costs are high. The details:
- Social Security Fund (Section 33): 5% from the employer and 5% from the employee, on wages up to THB 17,500 a month for 2026 to 2028 (it was THB 15,000), so each side pays at most THB 875 a month. The ceiling steps to THB 20,000 for 2029 to 2031 and THB 23,000 from 2032, raising the maximum to THB 1,000 and then THB 1,150.
- Minimum wage is daily and provincial. Bangkok is THB 400 a day from July 1, 2025 (Wage Committee Notification No. 14); hotels of types 2 to 4 and entertainment venues pay THB 400 nationwide. Other provinces follow Notification No. 13 (effective January 1, 2025).
- Leave and hours: at least 6 working days of annual leave after a year of uninterrupted work (s30), at least 13 traditional holidays (s29), and up to 8 hours a day and 48 a week (s23).
- Notice: an open-ended contract can be ended by notice, and no more than 3 months' advance notice is ever required (s17).
We have not confirmed the Workmen's Compensation Fund rate, a statutory probation limit, or the 400-day severance tier for 20 or more years added by the 2019 amendment. The Social Security Office site blocks automated reading, so ask your EOR for its rate sheet and check with the Department of Labor Protection and Welfare.
Employment costs and rules in Thailand
| Item | Thailand |
|---|---|
| Employer social contributions | 5% Social Security Fund on wages up to THB 17,500/mo (max THB 875/mo) from Jan 1, 2026; Workmen's Compensation Fund extra (not confirmed today) |
| What the employer pays | Social Security Fund (Section 33) 5% employer, max THB 875/mo |
| Caps and ceilings | Wage ceiling THB 17,500/mo for 2026 to 2028 (B.E. 2569 to 2571; was 15,000), then THB 20,000 for 2029 to 2031 and THB 23,000 from 2032; max monthly contribution 875, 1,000 and 1,150 |
| Employee contributions | 5% SSF, max THB 875/mo |
| Minimum wage | Daily rates by province: Bangkok THB 400/day from Jul 1, 2025 (Wage Committee Notification No. 14); other provinces at Notification No. 13 rates (Dec 23, 2024, effective Jan 1, 2025); hotels types 2 to 4 and entertainment venues THB 400/day nationwide from Jul 1, 2025. No later notification found today |
| Annual leave | At least 6 working days after 1 year of uninterrupted work (Labor Protection Act s30) |
| Public holidays | At least 13 traditional holidays a year (LPA s29) |
| Notice period | Open-ended contracts may be ended by notice; no more than 3 months' advance notice is ever required (LPA s17) |
| Severance | LPA s118 scale by service, up to 300 days' last wages for 10+ years in the 2014 DLPW compilation (the 2019 amendment's 400-day tier for 20+ years was not checked today) |
| Standard work week | Up to 8 hours a day and 48 hours a week (LPA s23) |
| Sample salary used | THB 1,336,604 |
| Employer cost on that salary | 0.79% (THB 10,500 = 875 x 12) for SSF; Workmen's Compensation Fund not included |
Checked October 16, 2026. Source type: secondary (Krungsri bank guide for SSF ceiling; Bangkok Biz News for minimum wage); labor terms from the DLPW official English compilation of the LPA (B.E. 2557), hosted on FAOLEX. Sources are listed at the end of this page.
What an EOR charges to employ someone in Thailand
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
Thailand all-in cost: THB 1,336,604 a year
The salary is USD 40,000 at ECB reference rates for October 16, 2026, which works out to THB 33.4151 per USD, or THB 111,383.67 a month.
| Line | Per month | Per year |
|---|---|---|
| Salary | THB 111,383.67 | THB 1,336,604.00 |
| Social Security Fund, 5% capped at THB 875 | THB 875.00 | THB 10,500.00 |
| EOR fee at $599 | THB 20,015.64 | THB 240,187.74 |
| All-in cost | THB 132,274.31 | THB 1,587,291.74 |
Social Security ceiling: Krungsri bank guide (secondary). Fee row: Deel's and Remote's $599 at 33.4151 baht per dollar. Workmen's Compensation Fund left out. Checked Oct 2026.
The math: 5% of THB 111,383.67 would be THB 5,569, but the cap holds it at THB 875, so 875 x 12 = THB 10,500, which is 0.79% of salary. The fee is $599 x 12 = $7,188, and 7,188 x 33.4151 = THB 240,187.74. Here the provider's fee is 22.9 times the statutory contribution, so a $200 difference between providers matters more than any payroll rate.
Who to use as your Thai EOR
| Provider | Our score | EOR fee per month | Deposit |
|---|---|---|---|
| Multiplier | $459 (annual) or $499 (monthly) | Set from employment costs, fees and notice periods; refunded within 60 days | |
| Oyster | $699 | At least one month of total service cost; credited about 60 days after the end date | |
| Remote | from $599 ($699 in a March 2026 help article) | Reserve or letter of credit may be required; none for startups | |
| Playroll | from $399 | One month's salary, refundable | |
| Pebl | $399 | Initial Payroll Funding before each hire, amount not stated; refund about 45 days | |
| Deel | $599 | Not stated by Deel |
HRPricing scores of October 17, 2026; provider prices and deposit rules as of October 16, 2026.
Because the fee dwarfs Thailand's statutory cost, price differences carry real weight: Multiplier's $459 annual rate is $1,680 a year cheaper per person than Deel's $599 ($140 x 12). Oyster's $699 comes with a published deposit rule. Whichever you pick, ask whether it employs through a Thai company it owns or a partner. Ranking rules: our scoring rules. More in the EOR rankings and the Oyster, Deel and Remote reviews.
Contracting in Thailand instead
Since the statutory contribution is capped at THB 875 a month, a contractor setup saves little in contributions. The real difference is the Labor Protection Act: notice and the s118 severance scale apply to employees, not contractors. Treating an employee as a contractor to avoid severance is the kind of arrangement that can be challenged. For real project work, compare contractor management platforms or a contractor of record.
Thai company or EOR
Four EOR hires at $599 cost $28,752 a year in fees. A Thai company of your own would carry the Social Security registration and payroll itself; our EOR versus entity comparison shows how to weigh that. For more countries in one table, see the employer cost index, or test salaries in the cost calculator.
Frequently asked questions
What does an EOR in Thailand cost?
What is the Social Security contribution in Thailand in 2026?
How much severance does Thai law require?
What is the minimum wage in Bangkok?
Sources (11)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- krungsri.com/th/krungsri-the-coach/life/good-life/sso-section-33-ra... (checked October 16, 2026)
- bangkokbiznews.com/business/economic/1187433 (checked October 16, 2026)
- faolex.fao.org/docs/pdf/tha227653.pdf (checked October 16, 2026)
- ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchan... (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.