Employer of Record in Thailand

How hiring through an employer of record works in Thailand

The local employer signs the Thai contract, registers the employee with the Social Security Office and runs payroll, while your managers direct the daily work. The Social Security Act gives the employer 30 days from the date the employee becomes insured to register the employee.

Fixed-term contracts avoid severance at their end only if they cover a specific project, occasional work with a clear end or seasonal work, finish within two years and are in writing (Section 118); other fixed-term contracts still owe severance. Employers with ten or more staff must issue work rules in Thai.

Employer costs and contributions in Thailand

The Social Security Act has employer and employee contribute at matching rates for the main benefits, on a wage base set by ministerial regulation. The floor is 1,650 baht a month. From 1 January 2026 to 31 December 2028 the ceiling is 17,500 baht, so each side pays at most 875 baht a month, which is 5% of the ceiling. Further ceiling steps start on 1 January 2029 and 1 January 2032.

The employer deducts the employee's share at each wage payment and sends both shares to the Office by the 15th of the following month.

Working time, leave and pay rules in Thailand

• Hours: normal time is capped at eight hours a day, or nine where shorter days are made up.
• Overtime: it needs the employee's consent, except for continuous or emergency work, and is paid at no less than 1.5 times the hourly rate on a working day and three times on a holiday.
• Leave: at least six working days of annual leave after a year of service, paid sick leave up to 30 working days a year, three paid working days for necessary business, and at least 13 traditional holidays.
• Maternity: 120 days from 7 December 2025, with full employer pay for up to 60.
• Minimum wage: Notification No. 14 sets 400 baht a day in Bangkok and Phuket, down to 337 baht in Narathiwat, Pattani and Yala. Check the Ministry's current notice before setting a salary.
• Pay timing: final pay is due within three days of the employment ending.

Probation, notice and severance in Thailand

We found no statutory maximum probation period in the Act's English text. Section 17 treats a probationary contract as open-ended, so either side ends it by written notice at or before a pay date, effective on the next one, and no more than three months is required.

Severance starts at 120 days of continuous service: 30 days of last wages up to one year, 90 days for one to three years, 180 for three to six, 240 for six to ten, 300 for ten to twenty and 400 for twenty years or more. Section 119 lets an employer withhold it for serious misconduct such as dishonesty or intentional damage. Plan any exit with the local employer.

Getting paid in stablecoins, USDC, USDT, tokens and crypto in Thailand

Short answer: No. Thai law requires wages in Thai currency unless the employee consents to a bill or foreign currency, the Bank of Thailand says digital assets are not legal tender and paying with them is barter, and an SEC rule in force since April 2022 bars licensed operators from supporting digital assets as a means of payment, so a USDC payout is not available.

What the law says about the form of pay

Section 54 of the Labour Protection Act requires wages, overtime, holiday pay and other monetary benefits to be paid in Thai currency, unless the employee consents to a bill or a foreign currency, and Section 55 requires payment at the workplace unless the employee consents to another place or method.

What it means for employee salary

Crypto assets are not among those options. The Bank of Thailand says digital assets are not legal tender, that paying with them is barter and that it does not support them as a means of payment, and an SEC rule in force since 1 April 2022 bars licensed digital asset operators from supporting or promoting digital assets as a means of payment for goods and services. A Thai salary therefore stays in baht unless the employee agrees to a bill or foreign currency, and crypto is neither.

Contractors

We found no official Thai page on paying contractors in crypto. The SEC rule restricts licensed digital asset operators rather than contractors, so Toku confirms what, if anything, applies before any contractor is paid in USDC or USDT.

Tax on crypto and tokens

The Revenue Department says assessable income covers cash and in kind, including benefits an employer provides. On later sales, Revenue Code Section 40(4) makes the gain from transferring crypto or digital tokens, above the amount invested, assessable. The Ministry of Finance announced in July 2025 a waiver of that capital gains tax until 31 December 2029, only for trades through locally licensed exchanges, brokers or dealers.

How Toku handles it

Official rules in Thailand restrict or prohibit using or offering crypto and stablecoins as a means of payment, so this page does not offer stablecoin payroll, USDC or USDT payouts or token grants for Thailand. Toku confirms what, if anything, applies to a specific hire before an offer.

Reviewed November 7, 2026 against the official sources listed below. General information, not legal or tax advice. Tax on crypto or tokens received depends on local rules and where the person is resident, so confirm it with a local adviser.

How hiring through Toku works in Thailand

1. Share the role, location, salary and start date.
2. Toku confirms coverage, the contract type and the right to work.
3. The local employer issues the contract and onboards the person.
4. Payroll, contributions and filings run each cycle.

Toku checks the role, location and contract terms before a start date is set. Gather identification, bank details and the agreed baht salary. Your quote confirms the onboarding timeline for Thailand.

What an employer of record costs in Thailand

Where Toku supports the hire, its employer of record service starts at $599 per employee per month, with salary, employer contributions and benefit premiums itemized in your quote. Coverage in Thailand is confirmed before an offer. See the published pricing.

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