Keywords: Mazars, Thailand, Legal, Minimum Wage, PND.1, SPS.1-10, Social Security Office, Revenue Department
3 February 2017
The minimum wage will increase by 5 baht to 305 baht a day in the following 49 provinces:
Mae Hong Son, Lampang, Nan, Tak, Kanchanaburi, Ratchaburi, Suphanburi, Petchburi, Satun, Phatthalung, Kamphaeng Phet, Phichit, Phrae, Phetchabun, Uthai Thani, Sakon Nakhon, Kalasin, Maha Sarakham, Surin, Roi Et, Loei, Buriram, Amnat Charoen, Chai Nat, Nakhon Nayok, Prachuap Khiri Khan, Samut Songkhram, Chanthaburi, Lopburi, Sa Kaeo, Trat, Sukhothai, Uttaradit, Lamphun, Phayao, Ubon Ratchathani, Nakhon Phanom, Beung Kan, Nong Bua Lamphu, Mukdahan, Yasothon, Chiang Rai, Phitsanulok, Udon Thani, Nong Khai, Nakhon Sawan, Chaiyaphum, Ang Thong, and Si Sa Ket.
The minimum wage will increase by 8 baht to 308 baht a day in the following 13 provinces: Ayutthaya, Saraburi, Chon Buri, Rayong, Chachoengsao, Prachin Buri, Chiang Mai, Khon Kaen, Nakhon Ratchasima, Songkhla, Surat Thani, Krabi, and Phang Nga.
The minimum wage will increase by 10 baht to 310 baht a day in the following 7 provinces: Bangkok, Nakhon Pathom, Nonthaburi, Pathum Thani, Samut Prakan, Samut Sakhon, and Phuket.
In addition, as a result of the minimum wage increase, the minimum monthly salary of Thai staff listed in the monthly tax return (Form PND.1) submitted to the Revenue Department, and in Forms SPS.1-10 submitted to the Social Security Office, must be changed based on the registration address of company (i.e. the minimum wage of Bangkok office’s staff should be raised from THB 9,000 to THB 9,300.).