Salary For Employees

[chinthai]

following questions:

If I pay to an employee for our small company maybe Baht 3000,- for parttime.

Must I register this employee to the government and must I or the employee pay tax for this small money?

Somebody told me in the past, the line for register and pay tax was over 12.000 Baht?

I don´t know, if this correct or not.

[craigt3365]

I think this is better over in the Business in Thailand forum. OK?

Topic Moved.

[Onnutrd]

I don't think the law is concerned with how much salary is paid to employees. Rather, if that person is an employee because he/she receives a salary from whatever size company you have, then you need to give that person a tax number so that he may pay taxes on his salary; although at 3,000 it may not be required.

[raro]

Your employee needs a tax ID and report his annual income to the revenue department. All his annual income must be added up and then the tax rate applies, whatever high it is. If he has no other income, he would not have to pay taxes.

You also need to register your employee with social security, which is 10% of the salary, split 50/50 between employer and employee.

[InteractiveThailand]

Part-time employees are not required to be registered in the Social Fund System. So, you can get a break on paperwork and it simplifies the process a bit.

If the annual salary is under 150,000 THB per year then now withholding tax is due, also making the process easier

If you are using an Iphone/Ipad you can download our Thailand tax calculator app here: http://itunes.apple.com/us/app/thailand-tax-calculator/id495105655?mt=8

[tombkk]

Part-time employees are not required to be registered in the Social Fund System. So, you can get a break on paperwork and it simplifies the process a bit.

If the annual salary is under 150,000 THB per year then now withholding tax is due, also making the process easier

If you are using an Iphone/Ipad you can download our Thailand tax calculator app here: http://itunes.apple....d495105655?mt=8

I think you mean "no" withholding tax, instead of "now". Please confirm, as I understand that people don't need to pay income tax of their income is under THB 150,000 per year (but that means combined income, and you don't know whether the part-time employee has other jobs too).

Thanks for the tax calculator app, but it says here: "This App is Incompatible With This iPhone". iPhone 3, 8GB.

[InteractiveThailand]

"No" withholding tax.

As the employer you are not responsible for submitting withholding tax on behalf of other companies the individual may be working for. So, if based on your calculations the annual salary is not over 150,000 (and the employee has not specifically asked you to withhold) - then no need to withhold. This does not mean the employee will not be responsible for aggregate taxes at the end of the year (from combined incomes) - but this then falls on them to be responsible for it.

Sorry, App is Compatible with iPhone 3GS, iPhone 4, iPhone 4S, iPod touch (3rd generation), iPod touch (4th generation) and iPad.Requires iOS 4.1 or later.

[tombkk]

Thanks for the clarifications.