Employer of Record in Thailand

An employer of record can sign a Thai employment contract for a foreign client’s hire. The client’s duties still depend on the actual arrangement: Section 11/1 can apply when supplied workers perform part of the client’s manufacturing or business operation outside the employment-services qualification. Compare this route with hiring through a Thai entity and engaging an independent contractor.

4dev.com is a global contractor platform working with contractors in Thailand for genuinely independent services; it is not an Employer of Record.

What an employer of record does in Thailand

An employer of record is a local provider that employs a worker for a client’s role while the client receives the worker’s services. In one documented Thai arrangement, the client and provider sign a business agreement, and the provider signs an employment agreement with the worker. Forvis Mazars describes a provider that then sent the worker to a third party. The client may direct the daily work, so the contracts alone do not determine the statutory duties arising from the arrangement.

Is an employer of record legal in Thailand?

Thailand does not define EOR as a standalone statutory category. The applicable employment and labour-supply rules depend on what the provider and client actually do, including whether Section 11/1 makes the client operator an employer.

When Section 11/1 can make the client an employer

Section 11/1 applies when a person supplies workers to perform part of a client operator’s manufacturing process or business operation and that person is outside the business of employment services. If both conditions are met, the client operator is deemed an employer even if the supplier supervises the workers or pays their wages. Comparable contract workers must then receive fair, non-discriminatory benefits under the same provision. The test concerns the work and the supplier’s activity, not the EOR label.

The employment-services qualification

The statutory trigger expressly excludes a business of employment services. A local legal assessment must establish whether the particular provider and arrangement fall within that qualification. Luther describes EOR as a practical arrangement under labour outsourcing and protection law, but that description does not settle a client’s potential Section 11/1 duties.

Provider licence checks for a Thai EOR arrangement

Start with the Thai entity that will employ the worker and the permissions relevant to its actual services. The available sources identify no universal EOR licence or EOR-specific public registry that would replace those checks.

Ask for the entity’s registration, its authority to enter the employment arrangement, and any applicable employment-services or recruitment authorisation. Company registration alone is not a complete review of its activities. The provider should also show evidence of Workmen’s Compensation Fund employer registration and Social Security Office registration for insured employees.

Check each document with its issuing authority. Ask the provider how its actual activity fits the employment-services qualification and obtain local advice on the proposed Section 11/1 arrangement.

Who signs the contracts and who may owe duties?

In the documented arrangement, the client, provider and worker have different contracts and roles. Their paperwork does not alone determine which statutory duties the client may owe.

Party	Signs or controls	Duty/check
Client	Signs a business or service agreement with the local provider; may direct the day-to-day work done in its operation.	Check the actual supplied-work facts under Section 11/1, including whether the employment-services qualification applies.
Local employer/provider	Signs the employment agreement with the worker.	Confirm the legal employing entity, its registrations, and the responsibilities the service agreement actually allocates.
Employee	Signs the employment agreement and performs the role.	Check the employment terms and, where Section 11/1 applies, whether comparable contract workers receive fair, non-discriminatory benefits.

Hiring through an EOR, step by step

Work authorisation, employer fund registration and insured-person reporting have separate triggers. A filing deadline for one does not give a foreign worker permission to start work, and these deadlines cannot be added into a total hiring time.

Step	Action	Timing/trigger
1	Review the role, the Thai employing entity and the provider’s proposed legal structure.	Before contracting; request the provider’s selection and onboarding timetable.
2	Set Thai employment terms and apply the daily minimum wage that matches the location and covered business.	Before the employment agreement; the operative schedule is THB 337–400 per day depending on location and business.
3	Obtain the applicable foreign-worker authorisation where the role requires it.	Before the foreign worker begins work; working without permission or outside its scope can expose both worker and employer to penalties.
4	Submit and track the e-WorkPermit application online; after approval, arrange the service-centre identity appointment.	The nationwide e-WorkPermit service began on 13 October 2025; ask for the expected approval and appointment dates.
5	Register the employing entity with the Workmen’s Compensation Fund.	Within 30 days of hiring its first employee.
6	File SSO 1-03 for the insured employee.	Within 30 days of the employee becoming insured.
7	Start payroll and retain the employment and registration records.	From the employment start under the agreed arrangement; confirm the start date in the provider’s onboarding plan.

What an EOR hire costs in Thailand

An EOR quote needs gross salary, statutory employer costs and the provider’s charges. The assigned WCF risk class and provider fee are needed before you can calculate a total.

Cost line	Basis	Who quotes or pays
Gross salary	The employment terms; the daily minimum is THB 337–400 depending on location and covered business, not a national monthly wage.	Set in the employment arrangement.
Employer social security	Ordinary Section 33 employer contribution is 5.0% of covered wages, capped at a THB 17,500 monthly base through 2028, or THB 875 per month.	Employer contribution.
Workmen’s Compensation Fund	Employer-paid contribution at the assigned 0.2–1.0% business-risk rate, on annual wages capped at THB 240,000.	Employer; amount remains unpriced until the assigned class is known.
Leave and benefits	Statutory entitlements and the employment terms.	Confirm what the provider includes and what the employment arrangement requires.
Provider fee	Quoted service charge and its inclusions.	Provider; compare inclusions with the other cost lines.
Exit costs	Notice and severance can apply under the employment facts and length of service.	Review the employer’s statutory exposure and the service agreement’s allocation of costs.
Employee Welfare Fund	Collection of employer and employee contributions begins on 1 January 2027.	Future cost; exclude it from a current estimate.

These Q2 2026 National Statistical Office reference populations show gross salary plus employer SSF only. They exclude WCF, benefits, provider fees, exit costs and the future Employee Welfare Fund. None is a full employment or EOR cost.

National private-employee mean	THB 14,533 gross + THB 726.65 SSF = THB 15,259.65	NSO Labour Force Survey Q2 2026
Bangkok private-employee mean	THB 19,049 gross + THB 875 SSF = THB 19,924	NSO Labour Force Survey Q2 2026
Bangkok information-and-communication private-employee mean	THB 31,148 gross + THB 875 SSF = THB 32,023	NSO Labour Force Survey Q2 2026

The information-and-communication mean covers a sector population, not a software role. SSF reaches its cap in the two Bangkok examples; WCF and provider charges remain outside these totals.

Where the EOR arrangement runs out

An EOR contract does not settle the client’s possible Section 11/1 duties, foreign-work authorisation or employment exit costs. No universal maximum EOR duration is verified.

Client duties and foreign work

Section 11/1 depends on the supplied work and the provider’s employment-services qualification. Foreign-work permission has its own requirements and does not follow automatically from an EOR contract.

Issue	Trigger	Exposure or party to check
Client-employer duties	The Section 11/1 supplied-work and employment-services conditions.	Assess the client’s actual operation and provider model; a named local employer does not settle the result.
Foreign worker	Works without a valid permit or beyond its authorised scope.	The worker may face a THB 5,000–50,000 fine, removal and a two-year bar on applying for a permit.
Employing business	Hires an unauthorised foreign worker or permits work outside authorised scope.	THB 10,000–100,000 per worker on a first offence; repeat offences can bring higher fines, imprisonment and a hiring ban.

Exit, IP and tax presence

For an indefinite employment contract, written notice takes effect on the next wage-payment date and need not exceed three months. Statutory severance can range from 30 to 400 days of final wage across the supported service bands. Review the employment facts and service agreement before pricing an exit, including the IP chain, any non-compete clause and potential permanent-establishment or corporate-tax presence for this role and operating model. Those questions have no categorical answer in the available evidence. Ask the provider about its contractual duration limits too.

BOI-promoted positions

For a BOI-promoted foreign position, ask which employment, assignment and tax documents the proposed arrangement can supply. BOI guidance ordinarily requests Thai promoted-company documentation, but it also describes overseas-parent and authorised-affiliate exceptions with supporting certification. Check those documents against the proposed arrangement before drawing an eligibility or payroll conclusion.

When you do not need an EOR in Thailand

A Thai entity can employ directly. A genuinely independent service engagement may use a contractor route. A foreign company still needs to verify the lawful employment and registration route for its proposed role.

The Thailand hiring guide explains the direct employer route. For independent services, the contract and working reality should fit the civil-law model: hire of services is paid for the duration of work, while hire of work is paid for completing an agreed result. Revenue Department training contrasts an employer’s control over work, hours, place, rules and discipline with a hire of work focused on the result. A service agreement cannot simply relabel employment.

An independent-contractor route can fit a genuinely independent engagement, subject to the actual control and integration of the proposed role. If the foreign company has no Thai entity, an overseas contract or administrative arrangement alone does not resolve Thai employment, registration or work-authorisation requirements.

Alternatives to an EOR in Thailand

Choose the route based on the work, the control exercised over it, the provider arrangement and any foreign-work requirement. None has a verified universal speed or cost advantage.

Route	Contracting employer/counterparty	When it fits	Principal check
Thai entity	The Thai entity employs the person directly.	Ongoing employment where the business will use its own Thai employing structure.	Confirm employer registrations, applicable employment duties and, for a foreign worker, the relevant work-authorisation route.
EOR arrangement	In the documented model, a local provider employs the worker and contracts with the client for services.	Ongoing employment where the provider’s actual structure has been reviewed.	Check the provider’s activity, the real work done in the client’s operation, and the conditional Section 11/1 test.
Genuinely independent contractor	The contractor is the service counterparty.	A result-focused, genuinely independent service rather than a role under employer control.	Test the actual control, hours, place, rules and integration against the contract form.
Supplied-staff arrangement	A supplier provides workers to the client’s operation.	Use as a separate legal assessment, not as a shortcut label for an EOR.	If Section 11/1’s conditions are met, the client operator can be deemed the employer regardless of who supervises or pays.

Where the worker is foreign, check work authorisation separately for the chosen route.

How to choose a Thai EOR provider

Ask for documents that show who employs the worker, how the provider operates and what the quote covers.

• What is the exact Thai legal entity that will employ the worker, and what registration documents identify it?
• Which activity-specific employment-services or recruitment permissions apply to the services the provider will actually perform?
• How has the provider assessed the Section 11/1 fact pattern, including the supplied work in the client’s operation and the employment-services qualification?
• Who signs each agreement, who directs the day-to-day work, and which duties remain with each party in the written service agreement?
• Can the provider show its WCF registration and assigned business-risk class, plus SSO registration evidence for insured employees?
• Which foreign-worker authorisation route applies, and how will the provider use the e-WorkPermit application and post-approval identity appointment where relevant?
• For a BOI-promoted position, which employment, assignment and tax documents can the proposed structure supply, including any applicable exception route?
• Does the written quote separate salary, statutory employer costs, benefits, provider services and an exit reserve?
• What do the employment and service agreements say about IP terms, handover and the records available when the engagement ends?

Questions people actually ask

Can I use an EOR in Thailand without opening a company?

In a documented Thai EOR model, the local provider signs the worker’s employment agreement, so you can consider this arrangement instead of establishing a Thai employing entity. The client’s actual duties still need a Section 11/1 assessment, and foreign-work requirements remain separate where relevant.

Is there an EOR licence in Thailand?

Thailand has no standalone statutory EOR category. Ask which Thai entity will employ the worker and what employment-services or recruitment authorisation its actual activities require; corporate registration alone is insufficient. No universal EOR licence or EOR-specific public registry is identified for that check.

Could my company still count as the employer under Section 11/1?

It can if workers are supplied for work forming part of the client’s manufacturing or business operation and the supplier falls outside the employment-services qualification. The provision can apply regardless of who supervises the workers or pays their wages, so an EOR contract alone is not decisive.

How quickly can a foreign employee start through an EOR?

Check the applicable work-authorisation route before setting a start date. The nationwide e-WorkPermit route began on 13 October 2025 and includes online application and tracking, followed by a service-centre identity appointment after approval. Ask the provider for the expected approval and onboarding dates; the available sources give no standard turnaround.

What does employer social security add to an EOR salary?

The ordinary Section 33 employer contribution is 5.0% of covered wages, capped at a THB 17,500 monthly base through 2028. The employer maximum is THB 875 per month; the employer-paid WCF rate depends on its assigned business risk, and the provider fee requires a separate quote.

Does the EOR handle severance when the role ends?

The provider may sign the employment contract in a documented model, but you need to review the service agreement and employment facts to identify the allocation of exit costs and duties. For indefinite employment, notice takes effect on the next wage-payment date and need not exceed three months; statutory severance can range from 30 to 400 days of final wage across the supported service bands.

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