Free Payslip Generator (Thailand)

The Labour Protection Act B.E. 2541 does not use the word payslip. For employers with ten or more employees, section 114 requires pay documents showing working days and working time, the work done by piece-rate employees, and the rate and amount of wages, overtime pay, holiday pay and holiday overtime pay received by each employee.

Section 114 also requires the employer to have the employee sign these documents as evidence of payment when the money is paid. If pay goes by transfer to a bank account, the bank transfer record counts as the evidence. Wages must be paid at least once a month (section 70).

Section 115 requires the pay documents to be kept for at least two years from the payment date, and the employee record (required by sections 112 and 113 for employers with ten or more employees) for at least two years after employment ends. Deductions are limited by section 76: income tax and other legal payments, union dues, and, with consent, cooperative debts, deposits and damages, with a cap of 10% per item and one fifth in total unless the employee agrees otherwise.

Social security contributions for section 33 employees are calculated on monthly wages between a floor of THB 1,650 and a ceiling that rises in stages under the Ministerial Regulation published in the Royal Gazette on 12 December 2025. The ceiling is THB 17,500 from 1 January 2026 to 31 December 2028, THB 20,000 from 1 January 2029 to 31 December 2031 and THB 23,000 from 1 January 2032.

The employer deducts the employee's share from pay and sends it with the employer's share to the Social Security Office (สำนักงานประกันสังคม) using form สปส.1-10 or the SSO e-service, by the 15th of the following month. Late or short payment carries a surcharge of 2% a month on the unpaid amount from the day after the due date. Wages above the ceiling or below the floor do not change the contribution base.