My Thai staff's salary varies greatly depending what she does each month, so it can be anything from 5,000 baht to 25,000 baht. I'm pretty sure over a year her salary is going to be below the income tax threshold, but what is the threshold for one month over which I would have to withold income tax. For example last month her salary was 21,000 baht.

I'm talking about a Thai limited company here.

Thanks!

My calculations on 21,000 is the following:

21,000 x 12 = 252,000

252,000 - 60,000 = 192,000 (deduction)

192,000 - 30,000 = 162,000 (personal deduction - single)

162,000 - 100,000 = 62,000 (1st 100,000 no tax)

62,000 x .1 = 6,200 (10% on remaining)

6,200/12 = 516.66 Baht/month

Of course if the average over a year is less then 190,000 Baht then there is no tax liability and will receive a refund at filing time.

A simple summary of Thailand's tax structures is available at this website:

http://www.rd.go.th/publish/6044.0.html