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Why has the legal framework governing foreigners working in Thailand changed in 2025
Understanding current legal requirements is now essential for companies and foreigners working in Thailand under BOI privileges. The Thai administration has increased monitoring of foreign personnel through the BOI Single Window system. This initiative ensures that BOI-promoted companies deliver economic value and maintain employment opportunities for Thai nationals. BOI Announcement Por . 8/2568, effective in 2025 or 2026, depending on the project’s promotion date, introduces stricter conditions for BOI-promoted companies that employ or retain foreign staff. The regulations focus on two main areas: the Thai-to-foreigner employment quota for manufacturing and minimum income thresholds for foreign employees by position level. The BOI has also increased documentation requirements. Companies must regularly submit Social Security forms, tax declarations, and employment contracts specifying employee remuneration. These documents are now automatically verified through the Single Window system, leading to frequent rejections without prior notice. Because the BOI framework is closely linked to immigration procedures, compliance is now an ongoing requirement. If a foreign employee’s file is rejected, the individual cannot legally continue working, which poses significant risks for both the company and the employee. This article explains the legal changes affecting foreigners working in Thailand and details the new obligations under Por. 8/2568, and offers strategies for maintaining secure and continuous compliance.
Table of Contents
How does the BOI quota rule affect foreigners working in Thailand?
What is the purpose of the 70% Thai employment requirement?
The primary change introduced by Announcement Por.8/2568 is the requirement for BOI-promoted companies engaged in manufacturing to employ at least 70% Thai nationals when the workforce exceeds 100 employees. This rule applies exclusively to manufacturing projects and does not extend to service activities such as TISO. The intent is to ensure that foreign investment supports the development of the local labor market. For companies, this requirement is fundamental to the lawful employment of foreigners in Thailand under BOI privileges.
The BOI calculates the percentage based on the number of Thai employees registered with Social Security and the number of foreign employees with BOI rights in manufacturing. If the ratio falls below 70%, the Single Window system immediately blocks all new placements and renewals. There is no grace period, so even a temporary drop in Thai staff can affect the legal status of foreign workers. HR teams must therefore monitor the ratio monthly and proactively manage staffing.
Which employees are included or excluded from the quota calculation?
It is essential to know who is included in the calculation. Only Thai employees registered with Social Security are counted. Interns, subcontractors, or staff not declared under Social Security are excluded, even if they work at the company’s premises. This distinction is often misunderstood, leading to calculation errors.
Only foreign workers who benefit from BOI rights under manufacturing projects are included in the quota calculation. Foreigners employed under a general business structure or TISO promotion are excluded. Additionally, foreign staff staying for less than six months are not counted, as they do not receive long-term BOI privileges. This allows companies to assign staff to short-term missions without those assignments affecting compliance.
Because rules vary by project, companies with multiple BOI projects must track which foreign employees are linked to each certificate. Misallocation in the Single Window system leads to automatic rejections and disrupts compliance for foreigners working in Thailand.
How does the BOI verify the 70% ratio?
The BOI relies solely on Social Security documents. Companies must submit SSO Form 1-10 according to a set schedule: quarterly if employing more than 30 foreign workers, and annually if employing 30 or fewer. Companies may update the SSO when hiring additional Thai employees. If the SSO on record is older than 3 months and has not been updated, the system automatically blocks foreign submissions.
Meeting Social Security deadlines is now vital for maintaining BOI sponsorship for foreigners working in Thailand. HR teams should treat SSO submissions as a strategic priority.
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How do minimum income requirements impact foreigners working in Thailand?
What are the required salary thresholds for foreigners working in Thailand?
Por . 8/2568 imposes a minimum salary for every foreign employee who uses BOI privileges. The amount varies depending on the position level. Executive roles such as Managing Director, CEO, or Chairman must earn at least 150,000 THB per month. Management-level positions require 75,000 THB, unless the employee holds a bachelor’s degree, in which case the minimum is reduced to 50,000 THB. Operational staff, including technicians and supervisors, must receive at least 50,000 THB.
A specific regime applies to engineers, IT specialists, and researchers. These roles require 75,000 THB unless the foreigner holds a relevant degree, in which case the threshold is 50,000 THB. TISO operators have the lowest threshold at 35,000 THB. These thresholds apply uniformly, regardless of nationality.
These salary standards affect employer compensation structures for foreigners working in Thailand. Many must adjust salary scales to meet BOI requirements, which may differ from internal policies or market practices.
How does the BOI verify salary compliance?
The BOI requires documentary proof. During initial placement, the employment contract must specify the salary, and all financial benefits must be quantified. Housing allowances, drivers, or non-monetary perks are excluded from the calculation unless they are explicitly converted into monetary values and stated in the contract.
For renewal, the BOI examines the PND.1Kor form, which summarises annual salary and withholding tax payments. When the foreigner has worked for less than a year, the BOI accepts three months of PND.1. If the employee receives income from an overseas parent company or another authorised entity, the BOI may require the PND.90/91. In such cases, a letter from the Thai entity confirming that more than half of the employee’s income arises from BOI-approved duties is also necessary.
If documents do not confirm the required salary, renewal is rejected. Foreigners then cannot legally continue working if the BOI denies renewal.
What are the consequences of non-compliance for foreigners working in Thailand?
Suspension of BOI immigration privileges
Non-compliance means immediate consequences. If a company does not meet the Thai employment quota or minimum income requirement, the BOI system blocks all submissions. This stops new foreign employee registration and halts work permit or visa renewals, jeopardizing their legal right to remain in Thailand. The company must resolve the issue before resubmitting.
Impact on business operations
These regulations directly affect workforce planning. Companies relying on foreign specialists must monitor compliance, as administrative errors can disrupt the legal status of multiple employees. Integrating BOI compliance into HR strategy ensures proper oversight for foreigners working in Thailand.
How can companies ensure compliant foreigners working in Thailand??
Establishing internal control systems
Companies should implement a structured approach. Each stage of recruitment, placement, and renewal must be systematically reviewed for BOI compliance. Maintaining an internal calendar for submissions and renewals is essential. As the BOI system blocks submissions when documents expire, companies must manage deadlines proactively to avoid disruptions.
Ensuring that job titles and roles match BOI criteria for foreigners working in Thailand
Job titles often create compliance issues. For example, a Production Manager cannot be classified as an Operation-level employee to qualify for a lower salary threshold. The BOI reviews job titles, responsibilities, and descriptions. If the classification does not match actual duties, the BOI rejects the submission. Companies must align job descriptions and organization charts with BOI rules to ensure compliance for foreigners working in Thailand.
Conducting regular legal audits
Conduct quarterly compliance reviews, checking the quota ratio, SSO filings, and PND submissions. Ensure all foreign employees meet salary rules. Use legal audits to spot and resolve issues early.
Conclusion
Announcement Por.8/2568 has redefined the conditions for maintaining a valid status for foreigners working in Thailand within BOI-promoted companies. Compliance with quotas, minimum income thresholds, and documentation is now critical, as any inconsistency may trigger automatic suspension in the Single Window system. This regulatory framework requires a proactive approach. HR teams must monitor deadlines, verify Social Security records, ensure salary declarations match employment contracts, and confirm accurate job classification to prevent interruptions for foreigners working in Thailand.
Because BOI regulations are closely linked to immigration procedures, non-compliance leads to immediate legal and operational consequences. Companies that proactively manage risks and maintain accurate documentation are better positioned to secure their foreign workforce and maintain a stable, compliant environment for foreigners working in Thailand.
FAQ
No. The quota applies only to BOI-promoted companies engaged in manufacturing activities with more than 100 employees. Service activities such as TISO are excluded.
The Single Window blocks all submissions. No new placements or renewals are possible, and foreigners working in Thailand cannot legally continue until compliance is restored.
Yes. The BOI imposes specific minimum income thresholds based on the position level. If the salary is below the threshold, the BOI refuses the placement or the extension.
The BOI reviews tax declarations such as PND.1, PND.1Kor, and PND.90/91. These documents must match the employment contract to validate the employment of foreigners in Thailand.
Only if the foreigner is officially assigned by an overseas parent or an authorized affiliated company. Any unrelated income cannot be counted when evaluating foreigners working in Thailand.
Por. 8/2568 is the January 2025 announcement establishing Thai employment quotas and minimum salary requirements for BOI-promoted companies, effective October 2025 or January 2026, depending on promotion date.
Thai employees (counted via Social Security) ÷ Thai employees + foreign workers in manufacturing projects ≥ 70%. Only manufacturing projects count: TISO and service activities are excluded.