Thailand PND 1 filing 2026: payroll withholding tax, deadlines, e-Filing, and a foreign SME checklist
- gentlelawlawfirm
- Mar 8
- 7 min read
Updated: 7 days ago
Introduction
If your Thailand company pays salaries, you almost always face a recurring compliance pair: payroll withholding tax reporting to the Revenue Department and social security contributions to the Social Security Office. Thailand PND 1 filing 2026 is the core monthly withholding return for employment income, and missed deadlines are one of the most common avoidable compliance risks for foreign SMEs.
This guide explains Thailand PND 1 filing 2026 in plain English, with official references and a practical checklist you can run every month.
Key takeaways
Thailand PND 1 filing 2026 is the monthly withholding income tax return for employment income paid to employees.
For PND 1, the Ministry of Finance announcement on internet filing extensions states the normal filing and payment deadline is within 7 days from month end, and the extended deadline for eligible internet filing is within 15 days from month end.
Employers must issue a withholding tax certificate under Revenue Code Section 50 Bis, and the Revenue Department provides the official certificate form.
Social security contributions are generally due by the 15th of the following month using SSO Form 1-10, with an additional charge for late remittance described on the form instructions.
Thailand PND 1 filing 2026 in plain English
Thailand PND 1 filing 2026 refers to submitting the monthly withholding income tax return for employment income, together with the remittance of tax withheld from employees. The Revenue Department’s withholding tax page provides the PND 1 return and its attachment forms.
For foreign SMEs, Thailand PND 1 filing 2026 is not optional once you have payroll. The obligation is linked to paying assessable income from employment and withholding at source, not to the nationality of the company owners.
What PND 1 covers and what it does not
PND 1 generally covers withholding tax on employment income such as salaries and wages paid to employees. The Revenue Department provides the PND 1 forms and attachments, including the English attachment that categorizes employment income under the Revenue Code section references used for withholding reporting.
PND 1 is not your company corporate income tax return. It is a monthly withholding return tied to payroll.
Deadlines you must calendar for Thailand PND 1 filing 2026
For monthly withholding returns including PND 1, the Ministry of Finance announcement on internet filing extensions states the statutory timing structure as follows:
Standard filing and payment: within 7 days from month end
Eligible internet filing extension: within 15 days from month end
Practical compliance rule for foreign SMEs: treat Thailand PND 1 filing 2026 as a fixed monthly close task. Do not wait until you are preparing annual accounts.
Annual payroll summary filing: PND 1 Kor
For annual payroll reporting (PND 1 Kor and PND 1 Kor Special), the same Ministry of Finance announcement states the standard deadline is within February of the following year, and the extended deadline for eligible internet filing is 8 March of the following year. Your payroll provider should confirm which annual submission applies to your company profile and the exact data format required for the year.
e-Filing and operational controls
If you file electronically, use the Revenue Department e-Filing portal and keep proof of submission and payment confirmation in a monthly folder. The Revenue Department publishes e-Filing information and updates through its e-Filing site.
Foreign SME best practice: build a single monthly “evidence pack” for Thailand PND 1 filing 2026 that includes payroll register, tax calculation summary, submission receipt, and payment confirmation.
Withholding tax certificates: what employees will ask for
Employees often need a withholding tax certificate to support their personal income tax filing. Revenue Code Section 50 Bis addresses the withholding tax certificate, and the Revenue Department provides the official withholding tax certificate form. Issuing the certificate properly also protects your company by documenting what was paid and withheld.
Pair compliance: Social Security Office contributions
For most foreign SMEs with employees, payroll compliance includes social security contributions. The SSO Form 1-10 instructions state the employer submits the form and remits contributions by the 15th of the following month, and the form describes an additional charge for late remittance. This is why payroll compliance is a two track calendar: Thailand PND 1 filing 2026 for withholding tax, and SSO Form 1-10 remittance for social security.
Common misconceptions
“Thailand PND 1 filing 2026 only applies if employees are Thai.” Not correct. The withholding obligation is tied to paying employment income and withholding at source. The official PND 1 forms and attachments do not limit withholding reporting to Thai nationals.
“If we had no tax to withhold, we can skip the filing.” Risky. Whether a nil filing applies depends on your payroll facts and the Revenue Department’s filing expectations for your case. If you are uncertain, verify through the Revenue Department guidance or a qualified Thai tax professional rather than assuming.
“Withholding tax certificates are optional.” Not correct. The Revenue Code references the withholding tax certificate in Section 50 Bis, and the Revenue Department provides the official form.
Worked scenarios (safe, conditional examples)
Scenario A: New foreign SME hires its first employee
Assume your Thai company hires its first employee and pays the first salary in March 2026. You should plan Thailand PND 1 filing 2026 as a monthly process: calculate withholding at payroll cut off, then file and remit within the month end deadline structure stated in the Ministry of Finance announcement, using e-Filing if eligible. In parallel, prepare SSO Form 1-10 remittance by the 15th of the following month per the form instructions.
Scenario B: Employee requests proof for annual tax filing
Assume an employee asks for proof of tax withheld for the year. You prepare the withholding tax certificate using the Revenue Department form, aligned with Section 50 Bis concept, and issue it with accurate amounts and payer details.
Decision checklist and compliance checklist
Decision checklist: do we have Thailand PND 1 filing 2026 exposure?
Do we pay salaries or wages from our Thai entity?
Do we have payroll processed monthly with tax withholding calculated?
Do we have a responsible owner for Thailand PND 1 filing 2026 evidence and submission?
Do we have e-Filing access on the Revenue Department system?
Do we have a process for issuing withholding tax certificates?
Monthly compliance checklist: Thailand PND 1 filing 2026
Step 1: Payroll close
Confirm gross salary, taxable components, and deductions based on company policy and local payroll rules.
Calculate withholding tax for each employee and reconcile totals.
Step 2: Prepare PND 1 package
Use the Revenue Department PND 1 return and the correct attachment format if required.
Step 3: Submit and pay on time
Follow the month end deadline structure in the Ministry of Finance announcement, and use the internet extension only if you meet the conditions for electronic filing.
Step 4: Archive evidence
Save submission receipt, payment confirmation, payroll register, and summary calculation sheet.
Step 5: Run the SSO track
Submit SSO Form 1-10 and remit contributions by the 15th of the following month per the form instructions.
FAQ
Q1: What is Thailand PND 1 filing 2026? It is the monthly withholding income tax return for employment income paid to employees, filed with the Revenue Department. The Revenue Department provides the official PND 1 form and attachments.
Q2: What is the deadline for PND 1? The Ministry of Finance announcement states the standard deadline is within 7 days from month end, and the extended deadline for eligible internet filing is within 15 days from month end.
Q3: What is PND 1 Kor and when is it due? It is the annual payroll withholding summary filing. The same Ministry of Finance announcement states the standard deadline is within February of the following year, and the extended deadline for eligible internet filing is 8 March.
Q4: Do foreign employees change Thailand PND 1 filing 2026 obligations? Generally no. The obligation is tied to paying employment income and withholding at source. The PND 1 forms do not restrict the filing to Thai nationals.
Q5: Do we need to issue withholding tax certificates? Yes in principle. Revenue Code Section 50 Bis refers to the withholding tax certificate, and the Revenue Department provides the official certificate form.
Q6: Where can we download the PND 1 form? From the Revenue Department withholding tax page, which links to the PND 1 return and attachments.
Q7: What is the Social Security monthly due date? The SSO Form 1-10 instructions state the employer submits the form and remits contributions by the 15th of the following month, with an additional charge described for late remittance.
Q8: What records should we keep for payroll tax compliance? Keep payroll registers, calculation summaries, submission receipts, payment confirmations, and issued withholding tax certificates. This reduces audit friction and internal disputes.
Glossary
PND 1: monthly withholding income tax return for employment income.
PND 1 Kor: annual payroll withholding summary filing referenced in the Ministry of Finance deadline extension announcement.
Withholding tax: tax withheld at source on assessable income and remitted to the Revenue Department.
Revenue Department: Thai authority administering tax filing and payment systems.
e-Filing: electronic filing through the Revenue Department portal.
Withholding tax certificate: certificate referenced in Revenue Code Section 50 Bis and issued using the Revenue Department form.
Section 50 Bis: Revenue Code provision referencing the withholding tax certificate.
SSO: Social Security Office.
SSO Form 1-10: monthly social security contribution submission form with due date instructions.
Evidence pack: internal folder of receipts and payroll support documents.
Practical cautions and safe guidance
This post is general information only and not legal or tax advice for your specific case. Payroll facts, benefit structures, and filing channels can change the correct approach. For Thailand PND 1 filing 2026, confirm your obligations using official Revenue Department materials and obtain qualified advice for edge cases such as expatriate compensation structures or cross border payroll arrangements.
Conclusion
Thailand PND 1 filing 2026 becomes easy when you treat it as a monthly operating system: payroll close, reconcile withholding, file and pay on time using the official deadline structure, issue withholding tax certificates correctly, and pair it with SSO Form 1-10 on a second calendar track.
Primary CTA If you want GENTLE LAW IBL to implement a payroll compliance system for your Thailand company, book a consultation. We will map your Thailand PND 1 filing 2026 workflow, evidence pack, and internal controls so your monthly filings are consistent and defensible.
