You will find here a series of summaries providing an overview of useful payroll regulations, processes and payroll issues for Doing Business in Thailand.

Personal Income Tax Return (PND 91) – A Closer Look

All employees in Thailand must file an annual personal income tax return, known as a PND 91. This edition of ‘A Closer Look’ takes a deep dive into the requirements when preparing the PND 91 and considers what are the options available to employees to minimize their personal income tax. There are a number of tax allowances that employees cannot afford to overlook.