Payroll Services & Outsourcing in Bangkok and Across Thailand
Payroll solutions for Thai and expat staff: monthly payroll, PND.1 and social security filings, provident fund administration and Thai/English payslips.
JST HR Solutions provides comprehensive payroll management services for companies operating in Thailand and Vietnam. Our experienced payroll team handles all aspects of payroll processing, from data collection to payslip distribution.
We track changes to local tax regulations, social security requirements and labor law, and build them into your payroll — keeping you up to date without the administrative burden.
Key Features
- Monthly payroll processing with multi-layer accuracy checks
- Personal income tax calculation and withholding
- Social security (SSO) contribution management
- Provident fund (PVD) administration
- Payslip generation in Thai and English
- Year-end tax reporting (PND.1, PND.91)
- Statutory bonus and severance calculations
- Integration with your existing HR systems
- Secure online payroll portal for employees
When someone leaves, severance, payment in lieu of notice and unused annual leave each fall due on a different date.
What is owed on the final payslip?Why Choose JST
Your outsourced payroll in Thailand, month by month
Thai law requires wages to be paid at least once a month. Overtime and holiday pay follow the same rule. Before the first run, we map your monthly cycle with your HR and finance teams. After that, every month follows the same six steps. In Vietnam, payroll follows Vietnamese tax and social insurance rules.
- 01
Cut-off
You send us the month's changes by the agreed cut-off date. That means new joiners, leavers, salary changes, overtime, leave and allowances.
- 02
Calculate
We calculate gross pay, overtime, allowances and deductions, and the personal income tax to withhold. We also calculate social security for both sides (normally 5% each, capped at 875 THB a month each in 2026). Where you run a provident fund, the employee's contribution is deducted from pay and the employer's is added on top.
- 03
Check and approve
We check every run before it is paid. If you are the employer, you then review the payroll summary and approve it.
- 04
Pay
Salaries are paid on the pay date you set. By law, wages are paid in Thai baht unless the employee agrees otherwise.
- 05
File
We prepare and file the monthly PND.1 withholding tax return. The base deadline is the 7th of the following month, and e-filing currently extends it to the 15th. Social security for both sides is filed on form SSO 1-10 by the 15th of the following month, and late social security payments carry a surcharge of 2% a month. Where you run a provident fund, contributions must reach the fund within three working days of payday.
- 06
Payslips and records
Each employee receives a payslip in Thai and English, with provident fund contributions shown where you have a fund. The figures from each month build up into the year-end forms.
Year-end payroll deadlines in Thailand
- Withholding tax certificates (50 Tawi). The employer must issue one, in Thai or English, to every employee by 15 February for the previous tax year, and to anyone who leaves within one month of leaving. Employees attach it to their own PND.91 (or PND.90) return, due by 31 March, and we prepare PND.91 returns for employees who ask.
- PND.1 Kor annual summary. It summarises salaries paid and tax withheld across the whole year, with a base deadline of the end of February. We prepare and file it.
- Workmen's Compensation Fund. This is the employer's obligation, and only the employer pays: the year's contribution is due by 31 January, based on estimated wages capped at 240,000 THB per employee a year, at your industry's rate of 0.2% to 1.0%. Actual wages for the previous year are reported by 28 February, and any top-up is due by 31 March.
Timesheets you approve, payroll you can trace
JST pre-fills timesheets from the rotation plan, you approve them from a secure link, and our payroll team runs pay with Thai withholding tax (PND1) and social security. Where JST is employer of record, those filings are our responsibility.
What you see in CrewForce
- Timesheets with overtime, standby and leave, ready to approve from a secure link
- The status of each payroll run, matched to the timesheets you approved
- PDF payslips on each worker's phone, including multi-currency pay for expatriate crew
Payroll in Bangkok, across Thailand and in Vietnam
JST Group was founded in Bangkok in 1983. Today we are a payroll provider for companies in Thailand and Vietnam, with offices in Bangkok, Sattahip, Songkhla and Ho Chi Minh City.
Bangkok
Our head office is at 1176 JST Towers 5th & 6th Floor, Pattanakarn Rd, Suan Luang, Bangkok 10250. We run outsourced payroll for foreign-owned companies, regional and representative offices, and BOI-promoted businesses, with Thai and expat staff on the same payroll.
Eastern Seaboard and EEC
Our Sattahip office is at 121/33 M.4, Phlu Ta Luang, Sattahip, Chon Buri 20180. Our payroll work covers mixed workforces, with salaried staff alongside daily-paid and piece-rate workers.
Southern Thailand and other provinces
Our Songkhla office is at 3/5 Chaiya Road, Tambon Bor Yang, Muang District, Songkhla 90000. Our payroll work includes oil and gas crews, where pay depends on rotations, overtime and standby. For staff elsewhere in Thailand, payroll follows the same monthly cycle and filings.
Vietnam
Our Vietnam office is at 2nd Floor, Somerset Chancellor Court, 21-23 Nguyen Thi Minh Khai St, Dist 1, HCMC. We run payroll in Vietnam as well as Thailand, and Employer of Record is available in both countries.
What you hand over, and what you keep
JST handles
- Monthly payroll calculation and checks
- Personal income tax withholding and the monthly PND.1 return
- Social security deductions and the monthly SSO 1-10 filing
- Provident fund set-up and administration
- Payslips in Thai and English, or Vietnamese for Vietnam teams
- The year-end PND.1 Kor, plus severance and final-pay calculations when someone leaves
You keep
- Your role as the legal employer. Contracts, hiring, pay rises and terminations stay your decisions.
- Sending us the month's changes by the agreed cut-off
- Approving each payroll before it is paid
- Funding salaries, tax, social security and provident fund contributions
What we need to start
Before your first live run, we review your payroll history and can run a parallel payroll. To get started, we need the following.
Contact Us- 1Company details: registration documents, tax ID and social security employer account
- 2Employee records: names, ID or passport numbers, tax IDs, start dates, positions and bank accounts, plus work permit details for foreign staff
- 3Employment contracts and pay structure: salary, allowances, overtime rules and bonus terms
- 4Year-to-date figures for each employee: gross pay, tax withheld and social security paid. Year-end forms cover the whole tax year, not only the months we run.
- 5Provident fund details, if you have a fund: fund manager, contribution rates and members
- 6Policies that affect pay: leave, overtime and holidays, plus your pay date and preferred cut-off
Personal Income Tax Services
Personal income tax management is built into our payroll service. For expatriate employees or individuals requiring dedicated tax advisory, our specialists also provide standalone PIT services.
- Annual personal income tax return preparation (PND.91)
- Expatriate tax compliance and filing
- Mid-year tax planning and advisory
- Tax treaty analysis for dual-resident employees
- Social security contribution reconciliation
- Tax refund application management
- Revenue department correspondence handling
- Multi-year tax review and correction
Estimate your 2026 Thai personal income tax instantly. Enter your salary, apply allowances for family, insurance, and retirement savings — and see your full bracket breakdown and monthly net pay. No sign-up required.
Open Tax CalculatorBased on 2026 Thai Revenue Department rates
Need full personal income tax advisory for individuals or expatriates?
Personal Income Tax ServicesNeed to employ staff in Thailand without your own entity? JST can combine payroll with Employer of Record support.
Explore Employer of Record ThailandFrequently asked questions
Yes. JST manages monthly payroll, PND withholding tax filings, Social Security Office (SSO) contributions, provident fund administration, and BOI-compliant payroll for companies with or without a local Thai entity.
Yes. We handle Thai-national payroll with full SSO and provident fund admin, and expat payroll with shadow payroll, split payroll, and tax-equalisation calculations.
Yes. Bilingual Thai/English payslips are standard (Vietnamese available for Vietnam teams). JST also prepares and files PND 1 Kor annual summaries, PND 91 employee returns where requested, and SSO Form 1.10 year-end submissions.
Standard onboarding is 2-4 weeks from contract signature: payroll history audit, ERP setup, parallel run, then go-live. Mid-month transitions are supported with prorated calculations.
Both the employer and the employee each contribute 5% of the employee's monthly wage to the Social Security Fund. From January 2026 the wage ceiling is 17,500 THB, so the maximum is 875 THB per party per month. JST calculates and deducts the contributions and files them on Form SSO 1-10 by the 15th of the following month.
No. A provident fund is a voluntary retirement-savings scheme rather than a legal requirement, but it is a valued benefit for attracting and retaining talent. Where you offer one, employer and employee contributions are typically matched between 2% and 15% of base salary. JST sets up and administers the fund and reflects every contribution accurately on the payslip.
Yes. JST prepares the full final settlement — statutory severance based on length of service under the Thai Labour Protection Act, any payment in lieu of notice, accrued unused leave, and the prorated final salary and withholding tax — so your offboarding stays fully compliant.
We don't publish a standard price list. After a free consultation, we send a tailored proposal. To prepare it, we need your headcount plan, your mix of Thai and expat staff, and your target go-live month. We can then outline a scope for payroll, and for Employer of Record or HR support if you need them.
With payroll outsourcing, your business stays the legal employer and JST runs payroll for it. This suits companies already set up in Thailand, such as foreign-owned companies and regional or representative offices. With Employer of Record, JST employs the staff for you. We then handle payroll, payslips, withholding tax, social security and filings as part of that employment. It is the route for companies with no entity in Thailand.
The core rules are the same. Foreign staff with work permits must be enrolled in social security and have tax withheld through PND.1, just like Thai staff, and BOI promotion does not exempt them from either. Payroll records also matter to the BOI: for some promoted activities, such as digital technology, it checks the income shown in PND.1 when it extends a foreign expert's position or permission. Accurate monthly PND.1 filings therefore support those renewals.
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