Thailand

• New Year's Day
• New Year's Holiday
• Chinese New Year (Narathiwat, Pattani, Yala & Satun only)
• Makha Bucha Day
• Chakri Day
• Songkran Festival
• End of Ramadan
• Labour Day
• Royal Ploughing Ceremony
• Visakha Bucha Day
• Queen Suthida's Birthday
• Visakha Bucha Holiday/Queen's Birthday Holiday
• H.M. King's Birthday
• Asahna Bucha Day
• Khao Phansa Day
• Her Majesty the Queen Mother's Birthday
• Her Majesty the Queen Mother's Birthday Holiday
• Passing of His Majesty the Late King
• King Bhumibol's Birthday
• Constitution Day
• Constitution Day Holiday
• Christmas Day (Narathiwat, Pattani, Yala & Satun only)
• New Year's Eve

Working Hours

Employees can work up to eight hours a day, or 48 hours per week.

Minimum Wage

The minimum wage in Thailand varies based on location and profession.

Employee Tax

Annual income	Tax rate
Up to THB 150,000	0%
THB 150,001 - 300,000	5%
THB 300,001 - 500,000	10%
THB 500,001 - 750,000	15%
THB 750,001 - 1,000,000	20%
THB 1,000,001 - 2,000,000	25%
THB 2,000,001 - 5,000,000	30%
More than THB 5,000,000	35%
Social security contribution	5%

Bonuses

There are no statutory bonus schemes in Thailand.

Employment contracts in Thailand can be written or oral. Thai law implies several statutory entitlements into all employment relationships, including:

• Entitlement to rest, sick leave, annual leave, and holidays.
• Entitlement to remuneration, overtime pay, holiday pay and severance pay.
• Notice period and the right to receive wages in lieu of advance notice.
• Restrictions on suspension from work.

Annual Leave

Minimum of six days' paid holiday after one year of service.

Sick Leave

Up to 30 days' sick leave per year. A medical certificate is required after three days.

Parental Leave

• Maternity leave: at least 90 days' fully paid leave, provided the employee has paid into the Social Welfare Fund for at least seven months before pregnancy.
• Paternity leave: none.

Termination Process

Employers in Thailand can terminate a contract provided they give notice and/or compensation in line with legal requirements.

Other grounds for termination include:

• Dishonesty
• Criminal offences against the employer
• Violation of work regulations (with warnings)
• Neglect of duties

  Severance Pay

  All employees with at least 120 days of service are eligible to receive severance pay. Employees are entitled to receive severance equal to 30-400 days’ wages, depending on their length of service.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions. The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.