I wish to obtain a one year visa which enables my manager to stay in the country without doing the typical trip every 3 months to KL to get a new visa. He presently has a non 'B' visa and a work permit, but we have been told that he has to declare 50,000 baht per month salary to get the one year visa, which would put our company over the income limit and require us to be VAT registered. Do I have any other options?

I've had a similar situation in the past.

I would suggest you need some "creative accounting".

As long as you pay the tax & social security on 50,000 Baht/month that will keep immigration happy for that aspect of it.

It doesn't mean your employee actually receives that amount.

When immigration come to looking at your accounts (if they even "look" in reality), I'm sure your accountant can present the details to keep them happy.

Hope this gives you something to consider.

Thank you for your response. Paying the tax and social security is not the issue, but the to do so, I would have to declare an additional 50,000 baht a month income which would put us above the 1.8m annual income baseline over which I am required to be be VAT registered.

You have no other option. But do note that the income requirement depends on the persons nationality. 50,000 is for most western nationalities, others have a lower income requirement. Also if he is married to a Thai or has a Thai child your manager can apply for an extension of stay based on that.

Income required for 12 month extension of stay.

Nationality

Minimum Income

1. European countries (except Russia), Australia continent, Canada, Japan, and U.S.A.

Baht 50,000/month

2. South Korea, Singapore, Taiwan and Hong Kong

Baht 45,000/month

3. Asian countries (except Japan, South Korea, Singapore, Taiwan, Hong Kong, Cambodia, Myanmar, Laos and Vietnam), South America continent, Countries in Eastern Europe, Countries in Central America, Mexico, Turkey, Russia and South Africa

Baht 35,000/month

4. African countries (except South Africa), Cambodia, Myanmar, Laos and Vietnam

Baht 25,000/month