Monthly Payroll Processing

PND 1 Kor is the annual withholding summary filed by the employer to the Revenue Department by 28 February and distributed to each employee as Form 50 Tawi. Employees use it to file their personal annual income tax return (ภงด 91) by 31 March. If PND 1 Kor is wrong or late, employees receive Revenue Department discrepancy notices in May–June and link the error directly to their employer's payroll process. Per Revenue Code Section 50 bis, the employer is responsible for accurate withholding — errors on PND 1 Kor can trigger Revenue Department assessments of the employer.

The 15th of the following month, via mandatory e-filing through the Revenue Department's online portal. Paper filing was discontinued in 2025. For a company running January payroll, PND 1 is due by 15 February. Late filing triggers a 1.5% surcharge per month on the withheld amount, plus a THB 2,000 administrative fine. Plizz files all PND 1 returns electronically with a 5-day buffer before the deadline.

Yes, if your company has 10 or more employees and does not already operate a qualifying provident fund. The contribution rate is 0.25% of wages from each side (employer and employee) per the Employee Welfare Fund Act. Companies with fewer than 10 employees or those running a qualifying provident fund are exempt. Plizz handles registration and monthly contribution filing within the standard payroll service at no add-on fee.

Since January 2026, employees earning THB 17,500/month or more contribute a maximum of THB 875/month (5% of ceiling) with the employer matching. The change raised the maximum employer contribution from THB 750 to THB 875 per employee — approximately THB 1,500/year per maxed-out employee. Most payroll systems updated the ceiling but did not recalculate cumulative-withholding interactions for employees near the threshold. Plizz applies the updated calculation automatically; no client action is required.

Mode A (THB 500/400/300 per employee by headcount tier, THB 5,000 setup) covers filings, calculations, and payment release — no employee-facing app. Mode B (flat THB 500/employee, THB 15,000 setup) adds a white-labelled mobile app for payslips, leave requests, and clock-in/out, with optional Xero integration. Most SMEs with 10–50 staff start with Mode A. Companies with shift-based or hourly workforces benefit from Mode B's workflow automation.

Yes. Under Social Security Act B.E. 2533, Section 33, the employer must register with the SSO within 30 days of the first hire date. Missing this window means the first payroll's SSO contributions are technically late from day one, and the employee cannot access SSO medical or disability benefits during the gap. Plizz handles SSO registration as part of payroll onboarding — it does not require a separate engagement.

Yes, in two ways. First, expat SSO onboarding must be filed on paper — not via e-filing — at a per-request fee of THB 1,900. Second, expat income often includes housing allowances, home-leave flights, and school fees that must be classified correctly for PIT. For tax-equalized expats, Revenue Code Section 50 bis requires the employer to withhold the differential between the employee's hypothetical home-country tax and the Thai PIT rate. Plizz handles both tracks. For visa and work-permit sequencing, see Non-Immigrant B Visa.

Late PND 1 filing triggers a 1.5% per-month surcharge plus a THB 2,000 administrative fine. Late SSO contributions trigger up to 2% per month, plus risk of employees temporarily losing Social Security access. For a 30-employee company, even a one-month delay can produce THB 5,000–15,000 in penalties. Plizz's filing schedule runs 5 days before each statutory deadline; missed deadlines on Plizz's watch are the firm's responsibility, not the client's.

Payroll journal entries — wages payable, PIT withholding liability, SSO contributions payable, severance reserve accrual — must flow into the general ledger with correct account codes before monthly close. When payroll and bookkeeping run on separate systems with different providers, reconciliation takes 3–5 hours per month and produces version-control disputes every quarter. When both run on Plizz's integrated platform, the payroll output is the bookkeeping input — no reconciliation, no version disputes, monthly close on time.