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Payroll Outsourcing — Salary, SSO, PIT, Provident Fund

End-to-end payroll outsourcing — gross-to-net computation, PND.1 withholding, Social Security Sor.Por.Sor.1-10, Workers' Compensation Kor.Tor.20 Kor, provident fund, and encrypted e-payslips delivered on schedule.

Fee
THB 350/head/mo
SSO rate
5%
SSO cap
THB 750
PND.1 due
7th
Quick answer

NYC payroll covers gross-to-net, PND.1 filed by the 7th of the following month, SSO 5% employee + 5% employer capped at THB 750, and Workers' Compensation Fund 0.2-1.0% depending on activity class. From THB 350 per head per month with encrypted PDF payslips.

PIT brackets 2566

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.

SSO under Social Security Act 1990

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 (PVD)

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.

Overtime under LPA

Regular OT 1.5x | Holiday work 1.0x (paid-holiday employees) or 2.0x (non-paid) | Holiday OT 3.0x | Weekly OT cap 36 hours | Employers must keep time logs for 2 years.

PDPA data security

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.

How it works

  1. 1. Master file setup

    Onboard employees (ID, SSO number, bank account, PVD election) and configure pay structure (base + OT + allowance + deduction).

  2. 2. Receive timesheet + OT

    Time, OT, sick, personal and annual leave data from HR system or Excel by the 25th of each month.

  3. 3. Compute + review

    Gross-to-net with PND.1 progressive brackets (5-35%), SSO 5% (cap 15,000), PVD per plan rules — reviewed by two CPD accountants (4-eye).

  4. 4. Bulk transfer + e-payslip

    Bulk-transfer file to KTB/SCB/BBL/KBANK corporate banking, encrypted PDF payslips emailed by the 28th.

  5. 5. Statutory filings

    PND.1 online by the 7th → SSO Sor.Por.Sor.1-10 by the 15th → Kor.Tor.20 Kor annually end-February. Receipts forwarded to the client.

FAQ

Even one employee needs SSO?

Yes. The Social Security Act applies from the very first employee, and the employer must register within 30 days of the hire date. Only government agencies and state enterprises fall outside the scheme, and late registration attracts monthly surcharges on the unpaid contributions.

Late salary penalty?

Section 9 of the Labour Protection Act imposes interest at 15% per year on late wages. Where the employer withholds pay deliberately and without reasonable cause, a further 5% penalty accrues on the outstanding amount every seven days, so keeping the pay cycle punctual is far cheaper than settling later.

Do foreigners contribute to SSO?

Yes, whenever the employee holds a valid work permit and works for a Thai employer. The exception is a bilateral totalisation agreement, such as those with Germany and South Korea, which can relieve double contributions if the conditions in that specific treaty are met.

Do executives get OT?

No. Ministerial Regulation 7/2541 exempts managerial employees who hold genuine decision-making authority and set their own working hours from the overtime rules. The exemption follows real duties rather than job titles, so an employee labelled manager but supervised on a fixed roster still qualifies for overtime.

How long to keep payslips?

The Revenue Code and the Accounting Act both require five years of retention. Original payroll registers, payslips and payment evidence must stay available for inspection by Revenue officers and labour inspectors, and electronic archives are accepted provided you can demonstrate completeness and integrity.

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