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Home - Incorporation - New BOI Thailand Foreign Staff Rules 2025: Complete Guide

Incorporation

New BOI Thailand Foreign Staff Rules 2025: Complete Guide

Latest Update : September 9, 2025- Published date : July 17, 2025

TL;DR: Thailand’s BOI will implement new staffing rules from October 2025, introducing Thai-to-foreigner employee ratios and minimum salary thresholds for foreign hires. Non-compliance may impact both new and renewal applications for BOI work permits and visas. Existing BOI companies have until January 2026 to meet the new requirements.

Thailand’s Board of Investment (BOI) has released new regulations that will directly impact how BOI-promoted companies can hire and renew the visa and work permits for foreign employees. 

These changes, introduced in BOI Announcement No. ป.8/2568 (2025), were issued in June 2025 and will take effect from 1 October 2025. For companies already operating under existing BOI promotion, a grace period will apply until 1 January 2026.

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Key Points

  • Manufacturing businesses with over 100 employees must maintain at least 70% Thai nationals in their workforce to hire foreign employees (service businesses and smaller manufacturers are exempt).
  • All foreign expert positions now require specific minimum monthly salaries ranging from THB 35,000 to THB 150,000 based on role, experience, and qualifications.
  • New rules take effect October 1, 2025, with existing BOI-promoted companies having until January 1, 2026 to comply.
  • Temporary positions (6 months or less) are exempt from both requirements, and high-tech manufacturers can apply for waivers if they demonstrate advanced technology use and technology transfer plans.
  • Non-compliance can result in application delays, permit renewal difficulties, BOI audits, and potential revocation of BOI privileges including tax benefits and foreign ownership rights.

What are the New Updates?

Under the new requirements, manufacturing businesses with more than 100 employees must ensure that at least 70% of their workforce consists of Thai nationals in order to be eligible for foreign expert approvals. 

Manufacturers with 100 or fewer employees, as well as service-based businesses, such as those in IT, software, and consulting, are exempt from this ratio requirement.

Are There Any Exemptions?

The BOI has also introduced flexibility in specific cases. Temporary positions, defined as roles lasting six months or less, are exempt from both the Thai staff ratio and the minimum salary thresholds.

Companies engaged in high-impact or high-tech manufacturing projects may also apply for a waiver of the 70% Thai staffing requirement. To qualify, they must demonstrate that their operations involve advanced technology not yet supported by local labor, that Thai staff are currently undergoing training, and that a clear technology transfer plan is in place.

Companies that fail to comply with these updated requirements may face application delays, difficulties renewing BOI visas or work permits, penalties during audits, and in some cases, the revocation of BOI privileges.

These new regulations will come into effect on 1 October 2025. However, companies that already hold BOI promotion will have until 1 January 2026 to comply.

Who is Affected?

These changes apply to all BOI promoted companies that are planning to hire new foreign employees or renew existing BOI work permits and visas for current foreign staff. 

Whether you are a newly promoted BOI business or have already received your promotion, the new regulations will likely impact your future strategy and employment planning.

Companies may need to reassess salary budgets, review qualification requirements for foreign hires, and ensure Thai-to-foreigner staffing ratios are met where applicable. These changes may impact the timing of recruitment, allocation of internal resources, and the ability to remain compliant while sustaining operational efficiency.

What are the Definitions for Employees?

To comply with the new rules, it’s important to understand how the BOI defines its employee categories. 

A “Thai employee” must be a full-time worker who is officially registered with and actively contributing to Thailand’s Social Security Fund. Meanwhile, “total employees” includes all full-time Thai and foreign workers who hold valid BOI visas and work permits.

What are the New Minimum Monthly Salary Requirements?

The new BOI rules also introduce mandatory minimum monthly salary thresholds for foreign employees. The exact salary required depends on the job title, the candidate’s experience, and their educational background.

Position New Criteria  Minimum Salary (THB/month) Additional Clarifications
Executive Must be at least 20 years old (27+ recommended). 

No specific experience required.

150,000+ Chairman, CEO, and Managing Director roles are exempt from this requirement.
Management At least 27 years old 

5+ years of relevant work experience.

75,000+ With a relevant degree: salary can be reduced to 50,000 THB.
Operations Staff Minimum age of 22 

2 to 5 years of relevant work experience.

50,000+ —
Engineer At least 22 years old. 

Have an engineering degree.

2+ years’ of relevant work experience.

Without an engineering degree

10 years of relevant work experience.

75,000+ With a degree and experience: salary can be 50,000 THB.
IT Specialist Minimum age of 22 

2 to 5 years of relevant work experience.

50,000+ If no relevant degree: at least 5 years of work experience required.
BPO / TISO / IBPO Must be at least 22 years old 

Be also to show proof of relevant training.

35,000+ —

These salary requirements must be fully met in order to obtain or renew BOI visa and work permit privileges, and will be reviewed at both the application and renewal stages.

What Happens If You Don’t Comply?

Failure to comply with the updated BOI requirements can result in a number of serious consequences. Companies may face delays or rejection when applying for new foreign employee approvals, and may also face difficulties when renewing visas and work permits for existing foreign staff.

Non-compliance may lead to BOI audits or inspections being enforced on the company. In more severe cases, the company’s entire BOI promotion status may be put at risk, which could lead to the loss of tax privileges, foreign ownership rights, and visa and work permit benefits.

How Can BOI Companies Prepare for the New Requirements?

With the new rules set to take effect from 1 October 2025, BOI promoted companies are encouraged to be proactive and make sure they are ready for the introduction of the rules.

It is recommended to undertake a thorough internal review of your current employment structure. BOI companies should confirm the number of Thai employees actively registered with the Social Security Fund, ensure that all foreign staff meet the updated salary thresholds, and prepare any necessary documentation for staffing or salary exemptions.

For companies planning to hire new foreign employees in Q4 2025 or early 2026, early preparation is especially important. Getting your recruitment plans in line with the new BOI rules, updating your payroll budgets, and sorting out the necessary paperwork ahead of time can help avoid any unnecessary delays with your applications.

How can Belaws help?

For more information about the BOI in Thailand and hiring foreign employees as a BOI company, why not talk to one of our experts now?

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If you want to learn more about Moving to Thailand and how our experts can help with your accounting and secretary needs, please click here. For more details about our incorporation services, please click here.

Please note that this article is for information purposes only and does not constitute legal advice.

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FAQ About New BOI

What are the new Thai-to-foreigner employee ratio requirements under the 2025 BOI rules?

Manufacturing businesses with over 100 employees must maintain at least 70% Thai nationals in their workforce to hire foreign employees. This means for every 10 employees, at least 7 must be Thai nationals registered with Thailand’s Social Security Fund. Service businesses and manufacturers with 100 or fewer employees are exempt from this requirement. Belaws, with our network of pre-vetted expert lawyers across Southeast Asia, can help you assess your current workforce composition and develop compliance strategies that save you an average of 40% compared to traditional law firms.

How much do foreign employees need to earn under the new BOI salary thresholds in 2025?

Minimum monthly salaries range from THB 35,000 to THB 150,000 depending on the position. Executives need THB 150,000+, Management positions require THB 75,000+ (reducible to THB 50,000 with relevant degree), Engineers need THB 75,000+ (reducible to THB 50,000 with degree and experience), Operations Staff and IT Specialists require THB 50,000+, and BPO/TISO/IBPO positions need THB 35,000+. Our experienced lawyers at Belaws can review your current salary structures and ensure compliance while optimizing costs through our fixed milestone-based pricing with no hidden fees.

When do the new BOI foreign staff rules take effect and what’s the compliance deadline?

The new rules take effect on October 1, 2025 for all new applications. Existing BOI-promoted companies have a grace period until January 1, 2026 to comply with the new requirements. This gives current BOI companies approximately 5-6 months to adjust their workforce and salary structures. Belaws recommends starting compliance planning immediately to avoid last-minute complications. Our digital-first legal service model ensures efficient processing of your BOI compliance documentation.

What happens if my BOI company doesn’t comply with the new rules by January 2026?

Non-compliance can result in serious consequences including application delays or rejections for new foreign employee approvals, difficulties renewing visas and work permits for existing foreign staff, BOI audits and inspections, and potential revocation of BOI promotion status leading to loss of tax privileges, foreign ownership rights, and visa benefits. Unlike generic consultants, Belaws provides comprehensive compliance monitoring through our smart dashboard platform, ensuring you stay compliant while maintaining operational efficiency.

Do the new BOI regulations apply to both new hires and existing foreign employees?

Yes, the new regulations apply to both new foreign employee applications and renewals of existing BOI work permits and visas. All foreign staff seeking BOI visa and work permit renewals after October 1, 2025 must meet the new salary thresholds and be counted toward workforce ratios where applicable. Existing employees have until January 1, 2026 to comply. Our pre-vetted expert lawyers with 5+ years experience can audit your current foreign staff arrangements and develop individualized compliance strategies.

Can BOI companies request exemptions from the new Thai staffing requirements?

Yes, companies engaged in high-tech manufacturing can apply for waivers from the 70% Thai staffing requirement. To qualify, you must demonstrate advanced technology operations not yet supported by local labor, show Thai staff are undergoing training, and present a clear technology transfer plan. Temporary positions lasting 6 months or less are also exempt from both staffing ratios and salary requirements. Belaws specializes in preparing exemption applications with detailed documentation that maximizes approval chances.

How will these BOI changes impact work permit and visa renewal applications in late 2025?

Starting October 1, 2025, all BOI work permit and visa applications and renewals will be subject to the new salary and staffing requirements. Processing times may increase as BOI reviews compliance with the new criteria. Companies should expect more documentation requirements and potential delays if not properly prepared. Belaws offers centralized written communication through our platform, streamlining the renewal process and ensuring all documentation meets BOI standards from the first submission.

What specific steps should BOI companies take now to prepare for October 2025 implementation?

BOI companies should immediately:

1) Audit current workforce to verify Thai employee Social Security Fund registration,

2) Review and adjust foreign employee salaries to meet new thresholds,

3) Prepare documentation for any requested exemptions,

4) Update payroll budgets and recruitment plans,

5) Ensure compliance systems are in place for ongoing monitoring. Founded in 2017, Belaws has helped hundreds of BOI companies navigate regulatory changes through our one-stop service for legal, corporate, and accounting needs.

Are these BOI changes likely to affect Thailand’s attractiveness for foreign investment?

While the new requirements add compliance complexity, they reflect Thailand’s focus on technology transfer and local workforce development. Companies demonstrating genuine technology transfer and local skill development can still benefit from BOI privileges. The key is proper planning and compliance strategy. Compared to other firms charging partner markup fees, Belaws provides cost-effective compliance solutions with no international markup fees, helping maintain Thailand’s investment attractiveness through efficient legal support.

How does Belaws define Thai employees versus total employees under the new BOI rules?

Under BOI rules, a ‘Thai employee’ must be a full-time worker officially registered with and actively contributing to Thailand’s Social Security Fund. ‘Total employees’ includes all full-time Thai and foreign workers who hold valid BOI visas and work permits. Part-time workers, contractors, and foreign employees without BOI status are not counted. Our business-savvy independent lawyers ensure accurate employee classification and Social Security compliance across all BOI requirements.

What are the age and experience requirements for different foreign positions under BOI 2025?

Age and experience requirements vary by position: Executives must be 20+ (27+ recommended) with no specific experience required, Management positions require 27+ years old with 5+ years experience, Operations Staff and IT Specialists need 22+ years old with 2-5 years experience, Engineers require 22+ with engineering degree and 2+ years experience (or 10 years without degree), BPO/TISO/IBPO positions need 22+ with relevant training proof. Our expert lawyers help structure positions to meet these requirements while optimizing salary costs.

Is it worth maintaining BOI status with the new 2025 requirements?

BOI status remains highly valuable despite new requirements. Benefits include corporate income tax exemptions (up to 8 years), import duty exemptions on machinery and raw materials, foreign ownership up to 100%, and streamlined visa/work permit processes. The compliance costs are typically far outweighed by tax savings and operational advantages. With Belaws’ efficient legal service model, you can maintain BOI compliance at 40% less cost than traditional law firms while preserving all BOI privileges.

Can existing foreign employees’ salaries be grandfathered under the old BOI rules?

No, all foreign employees seeking BOI visa and work permit renewals after October 1, 2025 must meet the new minimum salary thresholds. There is no grandfathering of existing salary levels. Companies must budget for salary increases for affected employees by January 1, 2026. However, temporary positions (6 months or less) remain exempt. Our cross-border legal team can help structure employment arrangements to minimize salary adjustment impacts while maintaining compliance.

How often will BOI audit companies for compliance with the new foreign staff rules?

While BOI hasn’t specified audit frequency, non-compliance significantly increases audit risk. BOI conducts regular compliance reviews during visa/work permit renewals and can initiate audits based on reported violations or routine checks. Companies should maintain continuous compliance rather than risk audit triggers. Unlike generic consultants, Belaws provides ongoing compliance monitoring through our smart dashboard, ensuring real-time visibility into your BOI compliance status across all requirements.

Do these BOI changes apply to all Southeast Asian countries or only Thailand?

These specific BOI foreign staff rules apply only to Thailand’s Board of Investment program. Other Southeast Asian countries have different investment promotion schemes with varying requirements. However, regional compliance complexity is increasing across ASEAN. Belaws operates in Thailand, Singapore, Vietnam, Hong Kong, and Cambodia, providing consistent multi-jurisdiction support for companies with regional operations, ensuring compliance across all your Southeast Asian business activities.

What documentation do I need to prove Thai employee Social Security Fund registration for BOI compliance?

You’ll need current Social Security Fund contribution records showing active enrollment and payments for all Thai employees counted toward the 70% ratio requirement. This includes Social Security registration certificates, monthly contribution statements, and employment contracts confirming full-time status. BOI may also require employee tax ID numbers and work authorization documentation. Our experienced legal team ensures all required documentation is properly prepared and maintained for BOI compliance reviews.

Can BOI companies use contractors or part-time workers to meet Thai staffing ratios?

No, only full-time Thai employees who are officially registered with and actively contributing to Thailand’s Social Security Fund count toward the 70% Thai staffing requirement. Independent contractors, part-time workers, and consultants are excluded from the calculation. This means companies cannot use contractor arrangements to artificially inflate Thai employee percentages. Belaws can help restructure employment arrangements to ensure genuine compliance while optimizing operational flexibility within BOI requirements.

Why choose Belaws for BOI compliance instead of other law firms in Thailand?

Belaws offers unique advantages for BOI compliance: network of pre-vetted expert lawyers with 5+ years BOI experience, fixed milestone-based pricing with no hidden fees (40% average savings vs traditional firms), digital-first platform with smart dashboard for real-time compliance monitoring, one-stop service covering legal, corporate and accounting needs, no partner or international markup fees, and presence across Southeast Asia for multi-jurisdiction support. Founded in 2017, we’ve successfully guided hundreds of companies through BOI compliance while maintaining cost efficiency and operational excellence.

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