Monthly Payroll Processing

PND 1 Kor is the annual summary of tax withheld from salaries. The employer files it with the Revenue Department (RD) by the end of February and gives each employee a 50 Tawi withholding certificate. Employees use that certificate to file their own annual tax return (PND 91) by 31 March. If PND 1 Kor is wrong, employees may later receive RD notices and will trace the problem back to your payroll. Under the Revenue Code, the employer is responsible for withholding the right amount, so errors can also lead to RD assessments of the company.

PND 1 is due by the 7th of the following month on paper, or by the 15th if filed online through the Revenue Department (RD) e-filing system. For January payroll, that means 7 or 15 February. Late payment of the tax withheld adds a surcharge of 1.5% per month, and late filing can bring a fine of up to THB 2,000. Plizz files PND 1 online and aims to submit 5 days before the deadline.

Yes, if your company has 10 or more employees and does not already run a registered provident fund. From 1 October 2026, employer and employee each contribute 0.25% of wages, under the Employee Welfare Fund rules of the Labor Protection Act. Companies with fewer than 10 employees, or with a registered provident fund, are exempt. Plizz handles registration and monthly contributions as part of the standard payroll service, at no extra fee.

Since 1 January 2026, contributions are 5% of wages up to THB 17,500 a month, so an employee earning THB 17,500 or more pays a maximum of THB 875 a month, and the employer pays the same. The employer's maximum rose from THB 750 to THB 875 per employee, about THB 1,500 more per year for each employee at the cap. Social security contributions also reduce taxable income, so PIT withholding changes slightly too. Plizz applies both changes automatically; you do not need to do anything.

The Normal Payroll Service covers calculations, filings, and payment release, without an employee app. The White-Labelled System adds a mobile app under your brand for payslips, leave requests, and clock-in and clock-out, with optional Xero integration. Most SMEs with 10 to 50 staff start with the Normal Payroll Service. Companies with shift or hourly staff get more from the app's approval workflows. Both are priced per employee per month, from THB 400 to 700 depending on the package and headcount (THB 300 to 500 for Plizz accounting clients).

Yes. Under the Social Security Act B.E. 2533 (1990), the employer must register with the Social Security Office (SSO) within 30 days of the first employee's start date. If you miss this window, the first contributions are late from day one, with a surcharge of 2% per month, and employees may have trouble using their SSO medical benefits. Plizz handles SSO registration as part of payroll onboarding, with no separate engagement.

Yes, in two ways. First, foreign employees are registered with the SSO on paper, not online; Plizz charges THB 5,000 per registration. Second, their packages often include housing, home-leave flights, and school fees, which must be treated correctly for PIT. If the company pays the employee's Thai tax (tax equalization), that tax payment is itself taxable income, so withholding must be grossed up. Plizz handles both. For the visa and work permit steps, see our Non-Immigrant B visa (Non-B) page.

Late PND 1 adds a surcharge of 1.5% per month on the tax due, and late filing can bring a fine of up to THB 2,000. Late social security contributions add a surcharge of 2% per month. The amounts grow with headcount and with each month of delay. Plizz schedules every filing 5 days before the legal deadline, and if Plizz misses a deadline, Plizz pays the penalty, not you.

Payroll journal entries (wages payable, PIT withheld, social security payable, and the severance provision) must reach the general ledger with the right account codes before the monthly close. When two providers run payroll and bookkeeping on separate systems, reconciling them typically takes 3 to 5 hours a month and causes regular disputes over which figures are right. When Plizz runs both, the payroll output is the bookkeeping input: nothing to reconcile, and the monthly close stays on time.