TL;DR An Employer of Record (EoR) in Thailand allows foreign businesses to hire employees in Thailand without a local entity. Instead of establishing a Thai company, the Employer of Record becomes the employee’s legal employer, handling payroll, tax withholding, Social Security, visas, and work permits while you direct the employee’s objectives and day-to-day deliverables under a service agreement.
Introduction
Expanding into Thailand often means months of preparation before you can legally hire your first employee. A foreign-owned company may need to complete company registration, satisfy ongoing compliance requirements, maintain THB 2 million in registered capital for each work permit (unless an exemption applies), and, in many cases, employ four Thai employees for every foreign work permit. For businesses hiring just one or two people, that can be a significant investment before operations even begin.
An Employer of Record Thailand service offers a different route. Instead of establishing your own Thai entity first, you can legally hire employees through an established Thai employer, allowing your business to start operating in weeks rather than months, without incorporating a company.
Key Points
- Hire employees in Thailand without establishing a local company.
- An Employer of Record (EoR) becomes the legal employer while you manage the employee’s day-to-day work.
- Payroll, tax, Social Security, visas, and work permits are managed by the Employer of Record.
- Most Employer of Record Thailand engagements can be completed in approximately two to four weeks.
- Ideal for overseas businesses testing the Thai market or hiring a small local team.
- Employees can later be transferred to your own Thai company as your business expands.
- Genuine employment is required: a work permit is always attached to a real employment relationship, never sold on its own.
What Is an Employer of Record in Thailand?
An Employer of Record (EoR) in Thailand is a Thai-registered company that legally employs staff on your behalf, handling payroll, tax, Social Security, visas and work permits, while you direct the day-to-day objectives of the work under a service agreement.
If you have researched hiring in Thailand, you have probably come across several different terms including Employer of Record (EoR), PEO, and sponsored work permit. People search all three terms for the same need. In practice, they describe one legal structure: a genuine employment relationship with a Thai employer, which then supports the visa and work permit. A work permit in Thailand cannot be purchased on its own, it always follows real employment, and that is exactly what an Employer of Record provides, whatever name the market gives it. Although there are technical differences between an EoR and a PEO in some countries, both achieve the same practical objective: allowing overseas businesses to employ staff without establishing their own local entity.
An Employer of Record (EoR) is where the service provider becomes the employee’s legal employer under Thai law. It signs the employment contract, processes payroll, withholds personal income tax, registers the employee with the Social Security Office, and supports the required visa and work permit where necessary. Meanwhile, your business continues to supervise the employee’s work, performance, objectives, and reporting structure.
To properly implement an EoR or PEO arrangement, both the client and the service provider must prepare a compliant employment contract and ensure that the employee’s role aligns with the company’s registered business activities and is suitable for work permit purposes.
The service provider will then provide a visa and work permit where required, administer payroll, withhold tax, make Social Security contributions, and ensure the employment relationship complies with Thai labour and immigration laws.
The employee is employed by the Employer of Record and dedicated to your projects, while receiving their salary, statutory benefits, and employment protections.
One important point should always be understood. An Employer of Record is not simply a method of obtaining a work permit. Thai authorities require a genuine employment relationship. The employee must perform legitimate work that falls within the Employer of Record’s registered business activities. Selling or facilitating work permits without genuine employment is prohibited under Thai law. The work permit always follows the employment, never the other way around.
Who Should Use an EoR in Thailand?
An Employer of Record is designed for businesses and professionals who need to work legally in Thailand without immediately establishing their own Thai company.
Although every situation is different, the following groups benefit most from the Employer of Record model.
Foreign companies testing the Thai market
Many businesses want to understand the Thai market before committing to a permanent presence. Rather than investing in company incorporation immediately, they prefer to hire a country manager, business development representative, or technical specialist first.
An Employer of Record allows these businesses to recruit quickly while avoiding the cost and administrative burden of maintaining a local company. Once operations grow, employees can later be transferred to the company’s own Thai entity.
Companies hiring a small team in Thailand
Opening a company in Thailand solely to employ one or two people may not make commercial sense.
An Employer of Record provides a practical alternative for businesses recruiting between one and five employees. The service removes the need to establish a local company while ensuring payroll, tax, Social Security, employment contracts, and immigration compliance are managed correctly from day one.
Individual professionals and digital nomads
Many experienced professionals relocate to Thailand after securing long-term consulting or management opportunities with overseas employers.
An Employer of Record provides these individuals with a compliant employment structure, together with a Non-Immigrant B visa, work permit, Thai payroll, and official employment records. These documents are often required when opening bank accounts, obtaining credit facilities, or establishing Thai tax residency.
It also offers greater flexibility than the Destination Thailand Visa (DTV), which does not permit holders to work for Thai businesses or Thai clients.
Businesses waiting for company incorporation or BOI approval
Some companies have already begun to establish a Thai subsidiary but cannot wait several months before hiring foreign employees.
Using an Employer of Record allows recruitment to begin immediately while company incorporation or BOI promotion is still underway. Once the new entity becomes operational, employees can be transferred across with minimal disruption, allowing the business to maintain momentum throughout the expansion process.
Roles and activities that qualify
An Employer of Record is not available for every role. Thai law reserves certain occupations for Thai nationals under the Emergency Decree on the Management of Foreign Workers’ Employment B.E. 2560 and Ministry of Labour notifications, and the proposed role must fall within the registered business activities of the employing entity.
Our experts review every proposed position before onboarding and confirm whether it qualifies for a work permit. This assessment protects both the employee and your business, and it is the reason a compliant Employer of Record engagement always starts with an eligibility review rather than a promise.
How Does an Employer of Record Work? Step-by-Step
An Employer of Record signs the employment agreement, manages payroll, obtains the required visa and work permit, and fulfils all employer obligations under Thai law while you continue managing the employee’s daily work.
Most Employer of Record engagements can be completed within approximately two to four weeks, depending on the employee’s nationality, immigration status, and document preparation.
Step 1: Scope of work and service agreement
Our team reviews the proposed position, responsibilities, salary, expected start date, and whether the arrangement is suitable for an Employer of Record structure. Once confirmed, your business and the EoR entity enter into a service agreement setting out each party’s responsibilities.
This ensures the employment arrangement accurately reflects the work the employee will perform in Thailand.
Step 2: Eligibility review and document preparation
Before any visa or work permit applications are submitted, our experts will assess whether the employee satisfies the relevant work permit requirements.
This includes reviewing qualifications, professional experience, passports, educational documents, employment history, and any additional supporting evidence required for the proposed position.
Identifying potential issues at this stage helps avoid unnecessary delays later in the process.
Step 3: Visa application
Where required, our immigration experts prepare the documentation needed for the employee’s Non-Immigrant B visa.
Depending on the individual’s circumstances, this may involve applying through a Thai embassy or consulate overseas or completing an in-country visa conversion where permitted.
Our immigration specialists coordinate the application process and keep both the employer and employee informed throughout each stage.
Step 4: Work permit and employment registration
Once the employee has the appropriate immigration status, the work permit application is submitted.
At the same time, our experts register the employee with the Social Security Office, finalise the employment contract, set up payroll, and complete the statutory registrations required under Thai law.
Step 5: Ongoing payroll and compliance
The Employer of Record relationship continues throughout the employee’s employment.
Each month, the service provider processes payroll, withholds personal income tax, submits Social Security contributions, maintains employment records, and manages ongoing compliance obligations. Our experts can also assist with visa and work permit renewals where required.
Your business remains responsible for directing the employee’s work, setting objectives, managing performance, and integrating them into your wider organisation.
Want to know whether your proposed hire qualifies for an Employer of Record arrangement? Speak with a Belaws expert for an individual assessment.
How Much Does an Employer of Record Cost in Thailand?
Employer of Record fees in Thailand depend on the provider and the pricing model, and generally start from THB 15,000 per month. On top of the monthly fee, expect a one-time fee for the initial visa and work permit application, and a renewal fee based on the duration granted, in most cases one year.
Pricing models vary across the market. Some providers charge a flat monthly fee. Others charge a fixed fee plus a percentage of the salary above a certain threshold, or a percentage of the total payroll. When comparing quotes, always check what the monthly fee actually includes.
Be careful with providers advertising unusually low fixed prices for work permit availability. Some of them pay little attention to the reality of the employee’s activities or to the chain of contracts behind the employment: the employment contract, the service agreement, and the consistency between the declared role and the employer’s registered business activities. These arrangements expose both the employee and the client. Thai authorities are increasingly strict and progressively verify the actual activity of foreign employees against what has been declared. A price that looks too low usually reflects what has been left out.
For many businesses, cost is one of the main reasons for choosing an Employer of Record instead of establishing a Thai company. Rather than committing to incorporation costs and ongoing corporate compliance before hiring a single employee, an Employer of Record allows you to begin operations immediately through an established Thai employer.
Unlike many providers that quote a low monthly fee before adding separate charges for payroll, visa renewals, HR administration, or compliance support, Belaws uses straightforward pricing so you know exactly what is included from the outset.
Transparent pricing with no hidden fees
Our monthly Employer of Record fee includes the ongoing employment administration required under Thai law, including payroll processing, personal income tax withholding, Social Security administration, statutory employment compliance, and HR support throughout the engagement.
The one-time onboarding fee covers preparation of the employment documentation, work permit application, visa support, Social Security registration, and the employee’s initial onboarding by the Belaws team.
Annual renewals cover the continued management of immigration and employment documentation required to keep the employee compliant throughout their employment.
What is not included?
The Employer of Record fee covers the employment administration service. Certain costs remain payable by the client or employee because they are not service fees.
These include:
- The employee’s agreed salary.
- Personal income tax withheld from the employee’s salary.
- Employer and employee Social Security contributions.
- Government application fees for visas and work permits.
- Any additional government charges that may apply to the employee’s specific circumstances.
Minimum salary requirements for foreign employees vary depending on nationality and immigration requirements. Our team will confirm the applicable salary threshold during the initial assessment to ensure the proposed employment structure complies with current regulations.
For businesses hiring one or two employees, an Employer of Record is often significantly more economical than incorporating a Thai company purely to support employment. It also removes the ongoing accounting, tax, payroll, and corporate compliance obligations associated with maintaining a legal entity.
EoR vs Opening a Company in Thailand: Which Is Right for You?
An Employer of Record is usually the better choice when you need to hire quickly or get started in Thailand as quickly as possible. Incorporation is generally more suitable for businesses building a long-term operational presence in Thailand.
Both options allow you to employ staff legally, but they serve different commercial objectives. The right choice depends on your recruitment plans, expected growth, and whether you intend to establish a permanent business presence.
Choose an Employer of Record if:
An Employer of Record is often the better solution if your priority is speed, flexibility, and reducing administrative overhead.
It is particularly suitable if you:
- Need to hire one to five employees.
- Want to test the Thai market before investing in incorporation.
- Need a country manager, consultant, or sales representative immediately.
- Require a legal work permit and payroll solution without establishing a company.
- Want to avoid ongoing accounting, tax, and corporate compliance obligations.
- Intend to establish your own entity later once the business grows.
Most Employer of Record arrangements can be implemented within approximately two to four weeks, allowing businesses to begin operations far sooner than company incorporation.
Choose company incorporation if:
Establishing your own Thai company becomes more appropriate when Thailand forms part of your long-term business strategy.
Incorporation is often the better option if you:
- Plan to build a permanent operation in Thailand.
- Expect to employ a larger local workforce.
- Need to invoice Thai customers directly under your own company name.
- Intend to apply for BOI promotion or other investment incentives.
- Require greater operational control over your local business activities.
Companies employing foreign nationals must also satisfy Thailand’s work permit requirements. Depending on the circumstances, this may include maintaining registered capital of THB 2 million per foreign work permit, employing four Thai employees for each foreign employee, and complying with ongoing accounting, payroll, tax, and Social Security obligations.
Many businesses begin with an Employer of Record while they evaluate the market and later transition employees into their own Thai company once expansion plans become permanent. Our team supports both stages, allowing the transition to be completed with minimal disruption.
What’s New in 2026 for EoR and Work Permits in Thailand?
Thailand’s Employer of Record market continues to grow as more overseas businesses look for flexible hiring solutions. At the same time, government authorities have increased scrutiny of employment arrangements that do not reflect genuine commercial activity.
Greater focus on genuine employment
Thai authorities continue to examine arrangements where work permits are issued without a legitimate employment relationship.
An Employer of Record must act as a genuine employer, with employees performing work that falls within the company’s registered business activities. In practice, officers increasingly compare the employee’s actual day-to-day activity, workplace and reporting lines with what was declared in the application. Businesses should be cautious of providers that promote work permits without real employment or suggest that compliance requirements can be avoided.
Choosing an established provider helps reduce these risks and ensures employment arrangements remain compliant with Thai labour and immigration laws.
Employer of Record and the Destination Thailand Visa
The introduction of Thailand’s Destination Thailand Visa (DTV) has created confusion for some remote workers.
While the DTV offers greater flexibility for individuals working remotely for overseas employers, it does not provide a solution for businesses that need to employ staff in Thailand or for professionals who require formal local employment.
An Employer of Record remains the appropriate solution where a genuine Thai employment relationship, payroll, work permit, and ongoing employment compliance are required.
FAQ — Frequently Asked Questions
What is the difference between an Employer of Record and a PEO?
An Employer of Record (EoR) becomes the employee’s legal employer, while a Professional Employer Organisation (PEO) usually supports a company that already has its own legal entity.
In many countries, the distinction between the two models is clear. In Thailand, however, the terms are often used interchangeably because many providers offer both services through a single team of experts. The key question is whether you already have a Thai company. If you do not, an Employer of Record is generally the appropriate solution because it allows you to hire employees legally through the provider’s registered Thai entity.
How long does it take to hire an employee through an Employer of Record?
Most Employer of Record engagements can be completed within approximately four weeks, depending on the employee’s circumstances.
The overall timeline depends on factors such as document preparation, the employee’s nationality, visa requirements, and whether the individual is applying from overseas or already in Thailand.
Can a digital nomad use an Employer of Record?
Yes, provided the proposed employment arrangement satisfies Thai immigration and employment requirements.
Many remote professionals relocate to Thailand while continuing to work for overseas employers. Where formal local employment, payroll, and a work permit are required, an Employer of Record can provide a compliant solution. Our team reviews each case individually to determine whether the role and proposed activities are suitable for this employment model.
Can I work for Thai clients through an Employer of Record?
Yes. Unlike the Destination Thailand Visa (DTV), an Employer of Record allows genuine employment in Thailand, including work involving Thai clients where the work falls within the scope of the work permit and the employment arrangement complies with Thai law.
Because the Employer of Record becomes your legal employer in Thailand, your work is carried out under an authorised employment relationship rather than under a visa designed primarily for remote work performed for overseas employers.
Who pays the employee’s salary and taxes?
The Employer of Record pays the employee’s salary and fulfils the statutory employer obligations under Thai law.
The service provider processes monthly payroll, withholds personal income tax, remits tax to the Revenue Department, registers employees with the Social Security Office, and maintains payroll records. The overseas client reimburses these employment costs under the service agreement while continuing to supervise the employee’s daily work.
What is the minimum salary for foreign employees?
Minimum salary requirements depend on the employee’s nationality, immigration category, and work permit requirements.
Thailand applies different salary thresholds in different situations, and these may also vary depending on bilateral agreements and immigration policies. Our team confirms the applicable minimum salary before onboarding to ensure the employment structure satisfies current regulatory requirements.
Can I transfer employees to my own Thai company later?
Yes. Many businesses begin with an Employer of Record before transferring employees to their own Thai company once operations become established.
This approach allows businesses to enter the Thai market quickly without delaying recruitment while company incorporation is completed. Once the new entity is ready, employees can usually be transferred with appropriate planning and updated employment documentation.
What happens if I stop using the Employer of Record service?
The next steps depend on your business plans and the employee’s future employment.
If you establish your own Thai company, employees may be transferred to the new employer following the appropriate legal procedures. If the employment relationship ends altogether, our experts manage the offboarding process in accordance with Thai labour law and any applicable contractual obligations.
Does the Employer of Record manage my employees?
No. The Employer of Record is the legal employer, but you remain responsible for the employee’s day-to-day work.
Your business continues to assign responsibilities, manage projects, review performance, approve leave where appropriate, and determine business objectives. The Employer of Record manages the legal employment relationship and statutory compliance rather than the employee’s operational activities.
Is there a minimum contract period?
The minimum engagement depends on the employee’s circumstances and the agreed employment structure.
Some projects require only temporary employment, while others involve long-term appointments. During the initial consultation, our team explains the available options and recommends the structure that best reflects your commercial requirements and employment objectives.
What is a sponsored work permit in Thailand?
A sponsored work permit is the term many people use when searching for an Employer of Record in Thailand. In practice, a work permit cannot be purchased on its own: it is always attached to a genuine employment relationship with a Thai employer. An Employer of Record provides exactly that, real employment with a registered Thai employer, a role within its registered activities, payroll, tax and Social Security, and the visa and work permit that follow from the employment.
Can any role be hired through an Employer of Record?
No. Certain occupations are reserved for Thai nationals, and the proposed role must fall within the registered business activities of the employing entity. Our experts review every position before onboarding and confirm whether it qualifies for a work permit.
Getting Started: Hire Employees in Thailand Without an Entity
Hiring employees in Thailand does not always require establishing a local company. For many foreign businesses, an Employer of Record provides a faster and more cost-effective route to building a local team while avoiding the time and administrative burden associated with incorporation.
Whether you are testing the Thai market, hiring your first employee, or expanding an existing regional operation, our team of experts are available to advise on the best option for your exact needs. From visa and work permit applications to payroll, tax withholding, Social Security registration, and ongoing HR administration, our team can assist with the legal employment responsibilities so you can focus on growing your business.
If your long-term plans change, we can also assist with company incorporation, BOI promotion, and the transfer of employees into your own Thai entity, providing continuity throughout every stage of your expansion.
Contact the Belaws experts today to discuss your Employer of Record Thailand engagement.
