0-150,000 exempt | 150,001-300,000 5% | 300,001-500,000 10% | 500,001-750,000 15% | 750,001-1M 20% | 1M-2M 25% | 2M-5M 30% | >5M 35%. Personal allowance THB 60,000, spouse 60,000, child 30,000 each, SSO actual, PVD ≤500,000, LTF/RMF ≤500,000.
Article 33 — employee 5%, employer 5%, government 2.75%, salary ceiling THB 15,000 (max THB 750 each side). Workers' Compensation Fund per activity class: 0.2% (office) up to 1.0% (construction) under the Workmen's Compensation Act 1994.
Provident Fund Act 1987 — employees contribute 2-15% of salary, employers match or exceed. Tax deductible up to THB 500,000. Full exemption on withdrawal after 5-year membership and age 55.
Payroll data is sensitive personal data under PDPA §26 (2019). NYC stores it in ISO 27001-certified cloud, AES-256 encrypted at rest, role-based access control, plus a Data Processing Agreement with every client.