Legal
Hiring Myanmar Employees in Thailand
TL;DR: Hiring Myanmar employees in Thailand requires either a Non-Immigrant B visa and work permit for skilled roles, or recruitment under the Thailand–Myanmar MOU framework for labour positions.
Employers must obtain quota approval, complete visa and work permit processing, comply with provincial minimum wage rules, and register workers with Social Security within 30 days. Non-compliance can result in penalties or cancelled work permits.
Hiring workers from Myanmar is a common practice in Thailand, particularly in labour-intensive sectors such as construction, manufacturing, and hospitality. However, employing Myanmar nationals requires following strict legal procedures.
Importantly, while both skilled and non-skilled workers from Myanmar require the proper visa and work permit, the process for hiring these types of workers is completely different.
In this guide, we take a clear look at the requirements for hiring employees from Myanmar and how to manage the process correctly, helping employers minimize risks and avoid unnecessary complications.
Key Points
- Thai companies can hire Myanmar nationals through the bilateral Thailand-Myanmar Memorandum of Understanding (MOU) framework or under the regular Non-Immigrant B visa and Work Permit for skilled workers .
- Under the MOU framework, employers are permitted to hire foreign employees only for labor or domestic service positions.
- Myanmar workers hired under the MOU require both a Non-Immigrant L-A visa (for general labour roles) and a work permit from the Ministry of Labour before they can legally begin employment in Thailand.
- To hire Myanmar employees, employers must first obtain approval and quota allocation from the Department of Employment (DOE) by demonstrating financial stability and submitting business documentation including registration certificates, shareholder lists, and tax statements.
- Only licensed, registered employment agencies are authorized to handle hiring Myanmar employees under the MOU.
- Employers must register Myanmar workers with the Social Security Office within 30 days of employment.
Can Thai Companies Hire Employees from Myanmar?
When hiring a Myanmar national in Thailand, there are 3 potential options for companies, including:
- Regular employment with a Thai Limited Company
- Employment under a BOI promoted company
- Employment under the conditions established by the MOU between Thailand and Myanmar.
Hiring employees from Myanmar under a Limited company or a BOI promoted company has the same legal requirements that apply to all foreign nationals in Thailand. Myanmar citizens are considered foreigners under Thai law, a Myanmar national cannot work in Thailand without a valid work permit and the correct visa.
Hiring Myanmar Employees Under a Thai Limited Company
For standard employment in a Thai Limited company, Myanmar nationals are treated like any other foreign employee and a Non-Immigrant B visa and Work Permit is required.
To support a Non-Immigrant B visa and Work Permit the employer is required to satisfy the standard work permit criteria, including having at least 2 million baht in registered capital, four Thai employees per foreign hire, and compliance with minimum salary rules. The minimum salary for Myanmar nationals is currently set at 25,000 THB per month.
If the employer is a BOI-promoted company, Myanmar employees may instead fall under the skilled foreigner category. In this case, the individual must meet BOI criteria relating to qualifications, relevant work experience, and job duties. Under BOI rules, they are treated the same as any other foreign expert, R&D Staff (Research & Development Staff) or specialist. The minimum wage for a Myanmar national in this situation would be 50,000 THB. For Workstation level staff (Operator, Call Center Agent, Customer Services Operator, or Customer Services Agent.Operator, Call Center Agent, Customer Services Operator, or Customer Services Agent), the minimum wage for a Myanmar national would be 35,000 THB per month.
Read more:
New BOI Thailand Foreign Staff Rules: Complete Guide
In addition to standard employment routes, Myanmar nationals may be hired under the Memorandum of Understanding (MOU) between Thailand and Myanmar. This framework is limited to unskilled or low-skilled roles and involves a clearly defined and regulated recruitment process.
Hiring Myanmar Employees Under the Thailand–Myanmar Memorandum of Understanding (MOU)
Under the Thailand–Myanmar Memorandum of Understanding (MOU), a bilateral framework that provides a lawful recruitment channel, protects worker rights, and reduces the risk of undocumented employment, Thai employers may hire Myanmar nationals.
Under the MOU system, recruitment is coordinated between Thailand’s Department of Employment and Myanmar’s Ministry of Labour. Employees hired under the MOU are initially granted permission to work for up to two years, with the option to renew once for an additional four years.
Recent policy updates have made the system more flexible by allowing returning Myanmar workers to reapply without the previous mandatory 30-day waiting period. This change helps businesses retain experienced staff and maintain workforce continuity.
Because the process involves multiple approvals and strict timelines, employers must follow each step carefully. Failure to comply can lead to penalties, restrictions on future hiring, or the cancellation of work permits.
Please note, it is currently not possible to hire and import new employees from Myanmar to Thailand. It is however possible to hire Myanmar employees who are already in Thailand with the correct visa and Work Permit.
Thailand has also signed MOUs with 3 countries other than Myanmar including Cambodia, Laos, and Vietnam.
Do Employees from Myanmar Employed in Thailand Need a Visa or Work Permit?
Foreign nationals employed in Thailand are required to hold both a valid visa and a work permit. For workers from Myanmar, this is most commonly obtained under a Non-B (Business) visa or the General Migrant Worker category (Non L-A/MOU), depending on the purpose of the employment and recruitment process.
Workers from Myanmar who enter Thailand through the MOU system fall under the Non-Immigrant L-A category. This visa will be applied to employees who are hired for labour roles such as construction, hospitality, manufacturing, agriculture, and other non-professional occupations. L-A visa processing is usually completed at a One Stop Service Centre (OSSC) after arrival, alongside medical checks, registration, and work permit applications.
This differs from the Non-Immigrant B visa, which is usually held by professionals, skilled technicians, senior staff, consultants, and executives. Non-B workers are expected to meet higher qualification standards, and employers must meet stricter eligibility criteria to support foreign employees.
What are the Minimum Wage Requirements for Myanmar Nationals?
Myanmar nationals employed in Thailand under the Memorandum of Understanding (MoU) framework must be paid at least the provincial minimum wage applicable in their place of work. Thailand does not apply a single nationwide minimum wage. Instead, rates are set by province and revised from time to time by the Wage Committee.
Current minimum wage rates in Thailand:
| Daily Minimum Wage (THB) | Provinces / Areas Covered |
| 400 THB | Bangkok, Phuket, Chachoengsao, Chonburi, Rayong, Surat Thani (Koh Samui district), hotel businesses Type 2, 3, 4 nationwide, entertainment venues nationwide |
| 380 THB | Mueang Chiang Mai district, Mueang Songkhla district |
| 372 THB | Nakhon Pathom, Nonthaburi, Pathum Thani, Samut Prakan, Samut Sakhon |
| 359 THB | Nakhon Ratchasima |
| 358 THB | Samut Songkhram |
| 357 THB | Khon Kaen, Chiang Mai (excluding Mueang Chiang Mai), Prachinburi, Phra Nakhon Si Ayutthaya, Saraburi |
| 356 THB | Lopburi |
| 355 THB | Nakhon Nayok, Suphan Buri, Nong Khai |
| 354 THB | Krabi, Trat |
| 352 THB | Kanchanaburi, Chanthaburi, Chiang Rai, Tak, Nakhon Phanom, Buri Ram, Prachuap Khiri Khan, Phang Nga, Phitsanulok, Mukdahan, Sakon Nakhon, Songkhla (excluding Hat Yai district), Sa Kaeo, Surat Thani (excluding Koh Samui district), Ubon Ratchathani |
| 351 THB | Chumphon, Phetchaburi, Surin |
| 350 THB | Nakhon Sawan, Yasothon, Lamphun |
| 349 THB | Kalasin, Nakhon Si Thammarat, Bueng Kan, Phetchabun, Roi Et |
| 348 THB | Chai Nat, Chaiyaphum, Phatthalung, Sing Buri, Ang Thong |
| 347 THB | Kamphaeng Phet, Phichit, Maha Sarakham, Mae Hong Son, Ranong, Ratchaburi, Lampang, Loei, Si Sa Ket, Satun, Sukhothai, Nong Bua Lamphu, Amnat Charoen, Udon Thani, Uttaradit, Uthai Thani |
| 345 THB | Trang, Nan, Phayao, Phrae |
| 337 THB | Narathiwat, Pattani, Yala |
Under the Labour Protection Act, Myanmar workers legally employed under the MoU system must receive the same wage standards and labour protections as Thai employees. This includes access to statutory overtime and holiday pay. Overtime must be paid at 1.5 times the normal hourly rate, while work performed on official holidays or weekly rest days must be compensated at 2 times the daily wage rate.
Employers are also required to register eligible Myanmar workers with the Social Security Fund (SSF) within 30 days of commencement of employment, granting access to healthcare, injury compensation, and other statutory benefits.
Minimum wage for hotel and entertainment venue employees
Regardless of the province, the minimum daily wage has been set at THB 400 per day for the following business categories:
Hotels: Hotel in category 2, 3, and 4 under the Hotel Act (excluding Category 1 non-service hotels which offer only accommodation with less than 50 guest rooms).
Entertainment Establishments: Service establishments under the Entertainment Place Act, including nightclubs, pubs, bars, massage parlors, karaoke venues, and other venues selling food, alcohol, or beverages.
What is the Process for Hiring Myanmar Employees Under the MOU?
To properly employ Myanmar nationals who have been employed under the MOU, Thai companies must follow a strict recruitment process.
The steps required for hiring and onboarding workers under the MOU is as follows:
Step 1: Submission of an Application to Bring Foreign Workers to Work in Thailand
The MOU hiring process begins on the Thai employer’s side. Before recruitment can start, the company must demonstrate a legitimate need for migrant labour and request a quota and draft and submit a Demand Letter for Myanmar Workers to be submitted to the Department of Employment (DOE). This demand letter is required to confirm that the business is financially stable and legally able to hire foreign workers.
As part of the application for approval to hire Myanmar staff, the following company information will be required:
- Certified copies of the business registration and business license.
- The list of shareholders and the company affidavit.
- Detailed information regarding the business operation and a map indicating the company’s location.
- Evidence of the company’s financial health, including the Balance Sheet and tax statements, specifically the Income Tax (Por Ngor Dor 50 and 30) and Value-Added Tax (Por Por 20) registration and payment forms for the latest financial year.
Step 2: Submit the Recruitment Demand Letter
Submit an import request form (Demand Letter) to the Department of Employment or the Provincial Employment Office (PEO) or the Bangkok Employment Office (BEM) where the company is located (depending on the business location). Approval of this request grants the employer a quota for hiring Myanmar workers.
The Demand Letter must include the following information:
- The type of workers required and their necessary qualifications.
- The specific nature of the work to be performed.
- The total number of workers required.
- A model or standard form of the employment contract, typically required in English.
Step 3: Sending the Demand Letter to Myanmar Embassy in Thailand
Once the Demand letter has been approved by the relevant employment department (Department of Employment, Provincial Employment Office (PEO) or the Bangkok Employment Office (BEM)), it is submitted to the Myanmar Embassy or the designated Myanmar authority for review and approval.
Once approved, a Myanmar based agency will begin to prepare an official name list of selected workers, confirming the individuals authorised to fill the approved positions. Once the name list has been approved, the Myanmar authorities will begin worker verification, document checks, passport processing, medical examinations, and pre-departure arrangements.
If the Myanmar employees are still in Myanmar, Thai employers are required to work with authorised agencies in Myanmar to select suitable candidates. It is not possible for a Thai company to hire and complete the hiring process on their own for Myanmar employees still in Myanmar.
However, if the Myanmar employees are already in Thailand, the new employer can hire them directly and proceed to update and/or the Visa and Work Permit information.
Step 4: Submit Name List and Pay Work Permit Fees/Payment of fees
Once the Thai employer has selected their preferred choices, the candidate list is finalised. Once finalised, the Thai employers are required to present the documentation to the Employment Office and pay the required work permit fee.
Applications can be submitted at the Provincial Employment Office (PEO) / Bangkok Employment Office (BEM) where the company is located.
Step 5: Pre-Departure Requirements
After receiving a job offer, Myanmar nationals must complete specific pre-departure requirements before travelling to Thailand under the MOU framework. Workers are required to hold a Passport for Jobseekers (PJ), which is a red-coloured passport with a five-year validity and is used for lawful overseas employment.
This passport replaces the older green Certificate of Identity (CI) book and provides greater flexibility, including the ability to travel internationally during its validity period. In addition, Myanmar authorities require workers to apply for and obtain advance departure approval, which must be granted at least five days before leaving Myanmar.
This applies to all Myanmar workers entering Thailand, including workers returning after home leave and individuals who hold a valid Overseas Worker Identification Card (OWIC).
Due to the recent political issues in Myanmar, the approval process for employees looking to leave Myanmar for work in Thailand has become more complicated.
Before leaving Myanmar, workers must complete:
- Pre-departure medical examinations
- Required training and briefing sessions
Please note, a final medical screening will be conducted again once the worker arrives in Thailand.
Step 6: Non-Immigrant L-A Visa Application
The selected workers apply for their Non-Immigrant L-A visa before entering Thailand. This can be done through the Thai Embassy or other designated visa-issuing points.
Step 7: Arrival, Training, and Work Permit Issuance
When a Myanmar worker enters Thailand under the MOU system, they must complete several checks and registrations before starting work. Upon arrival, officials from the Thai Immigration Bureau, the Ministry of Public Health, and the Department of Employment (DOE) will undertake joint inspections to verify documents, health status, and work eligibility.
After the checks have successfully been completed, the Myanmar employees are then sent to a designated One Stop Service Center (OSSC). These centers are located in major migrant-entry provinces such as Samut Sakhon, Ranong, and Chiang Mai.
OSSCs are designed to help make processing as efficient as possible by following these key steps, including:
- Registration of worker information
- Visa processing and stamping
- Submission and approval of work permit applications
After initial processing has been completed, the worker will be granted permission to stay in Thailand under a 90-day single-entry visa stamp. This temporary visa allows time for the employer to complete the work permit process.
Once the work permit is issued, the employer can apply to extend the worker’s stay. Immigration will then convert the initial 90-day entry into a longer visa period matching the employment contract, usually:
- 1-year validity for the first approval
- Renewable year-to-year, provided employment continues and all conditions are met
Step 8: Registering the Employee with the Authorities
After completing the initial processing, every migrant worker must undergo a medical examination upon entry into Thailand. This assessment confirms the worker’s current health condition and verifies that they meet Thai public health requirements.
The examination usually includes:
- General physical check and vital signs assessment
Chest X-ray for tuberculosis screening - Blood test (VDRL) for syphilis
- Urine test for drug detection
The medical check must be completed within one month before submitting the work permit application.
After the medical examination has been successfully completed, the employer must take the worker to the Department of Provincial Administration (DOPA) for history registration and completing the following steps:
- Tor Ror 38/1 registration – records the worker’s identity and profile
- Issuance of the non-Thai citizen ID card (“Pink Card”)
This process formally links the worker to their employer in the Thai system and is essential to proceed with visa and work authorisation.
Employers are also required to notify the worker’s place of residence to Immigration within 24 hours of a foreigner arriving at their address.
Step 9: Apply for the Work Permit
All foreign nationals, including a worker from Myanmar, cannot legally begin work in Thailand without a work permit issued by the Ministry of Labour.
Under the MOU hiring system, the employer is responsible for filing the Work Permit Request Form, together with all required documents and fees. The application is submitted to the Department of Employment (DOE) at the Provincial Employment Office where the worker will be employed.
Supporting documents typically include:
- Valid medical certificate
- Passport copy and current visa page
- Employer and company registration documents (if applicable)
- Work location and job details
- Once approved, the worker receives an official Work Permit booklet, which clearly states:
- The authorised job or occupation
- The designated workplace/province
- Conditions attached to the employment
The worker is only allowed to perform the work described in the permit and must remain within the permitted employer unless formal changes are filed and approved.
Extending the Work Permit
To continue working legally in Thailand, both the Non L-A Visa and the Work Permit must be renewed before the visa expires.
Renewal applications for extension of the Non L-A Visa can be submitted before the current visa expires. If this deadline is missed and the visa has already expired, the work permit cannot be renewed and the worker may need to submit a new application, but only if they still hold a valid non-immigrant visa, such as a Visa “B” or Non L-A.
What are the Obligations for Employers who Hire Myanmar Workers?
Any employer that hires an employee must register with the Social Security Office (SSO) and submit the worker’s enrollment within 30 days of employment commencement.
Foreign workers legally employed in Thailand are entitled to the same Social Security benefits as Thai workers, and registration is mandatory.
What are the Social Security Rates?
In Thailand, both employers and employees are legally required to contribute to the Social Security Fund on a monthly basis. The Social Security contribution rate for both employer and employee is 5% of the employee’s monthly wages.
The 5% social security contribution is calculated based on an employee’s monthly salary, but only within a specified range. The minimum salary base used for calculation is ฿1,650, while the maximum is capped at ฿17,500. This means that contributions won’t increase beyond this threshold, even if the employee earns more.
Contributions are jointly made by both the employer and the employee, with each contributing an equal share.
The maximum monthly contributions are:
- For an employee: 5% of THB 17,500 = THB 875 per month.
- For an employer: 5% of THB 17,500 = THB 875 per month.
- Total maximum contribution (employer + employee): THB 1,750 per month.
Read more:
Health Insurance Requirements
In addition to registering the employee with Social Security, migrant workers are typically registered for Foreign Worker Health Insurance by the Ministry of Public Health (MOPH).
Health insurance for foreign nationals is intended for legally employed migrant workers from Cambodia, Laos, Myanmar, and Vietnam, as well as their dependents residing in Thailand. This insurance provides lawful access to medical treatment in line with Thai regulations, either through Thailand’s Social Security system or via a supplementary health card that offers additional coverage.
Health insurance card
The health insurance card required for migrant workers varies according to the duration of the approved work permit. For short-term coverage, a three-month insurance card is available at a cost of 500 THB and is issued as an orange card.
Employers are required to register Myanmar employees with the Social Security Office within thirty days from the start of employment. While registration must be completed within this timeframe, employees generally become eligible for non-occupational injury and sickness benefits only after making Social Security Fund contributions for at least three months within the preceding fifteen-month period. As a result, employers must arrange interim health insurance coverage for the first three months of employment, making this short-term insurance package suitable for foreign workers who are still waiting to qualify for Social Security benefits.
For longer periods of employment, additional health insurance card options are available, including a six-month brown card costing 900 THB, a one-year yellow card costing 1,600 THB, a one-and-a-half-year purple card, and a two-year green card costing 3,200 THB. For all standard worker categories, an annual medical examination fee of 500 THB applies, with a higher fee of 550 THB for fishermen.
Health insurance is also available for dependents. Children aged zero to seven years may be covered under a dependent insurance scheme, with a one-year pink card costing 365 THB or a two-year pink card costing 730 THB.
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FAQ
How do I calculate import duty in Thailand?
Import duty in Thailand is calculated based on your product’s CIF value (Cost + Insurance + Freight). The duty rate varies from 0% to 80% depending on what you’re importing. For example, if you’re bringing in electronics worth 10,000 Baht with a 10% duty rate, you’d pay 1,000 Baht in import duty.
How can I check what import duty rate applies to my products in Thailand?
Thailand uses the Harmonized System (HS Code) to classify imports, specifically following the ASEAN Harmonized Tariff Nomenclature (AHTN 2022). You’ll need to find your product’s HS code to determine the exact duty rate. The rates are outlined in the Customs Tariff Decree of 2017.
What items are exempt from import duty in Thailand?
If you’re a BOI (Board of Investment) company or registered in Special Economic Zones (SEZs), you may qualify for import tax exemptions on machinery and certain raw materials. Additionally, goods imported under Free Trade Agreements may have reduced or zero duty rates if they meet the Rules of Origin requirements.
Does Thailand have import tariffs?
Yes, Thailand applies import tariffs ranging from 0% to 80% depending on the product category. The country uses either a specific duty (fixed amount) or an ad valorem duty (percentage of value), whichever is higher.
Do I need to pay import charges when bringing goods into Thailand?
Yes, you’ll need to pay multiple charges including import duties (0-80%), 7% VAT on all goods, and potentially excise taxes if you’re importing luxury items, alcohol, tobacco, or petroleum products. There’s also a 10% local tax on top of excise tax for certain items.
What is the VAT tax rate on imported items in Thailand?
The standard VAT rate in Thailand is 7%, applied to all imported goods regardless of value. This changed in July 2024 – previously, items under 1,500 Baht were exempt, but now everything is taxed.
Is there a duty-free allowance for imports into Thailand?
There’s no general duty-free threshold mentioned for commercial imports. As of July 2024, all imported goods are subject to 7% VAT regardless of their value, which eliminated the previous exemption for low-value goods under 1,500 Baht.
Do foreigners pay different import taxes than Thai nationals?
Import taxes aren’t different for foreigners versus Thai nationals. Everyone pays the same import duties (0-80%), 7% VAT, and applicable excise taxes. However, to import
Can I reduce my import taxes through Thailand’s trade agreements?
Yes, Thailand has signed numerous Free Trade Agreements with countries like Japan, India, Australia, and ASEAN nations, which can significantly reduce or eliminate duties on qualifying goods. You’ll need proper documentation like a Certificate of Origin to claim these benefits.
Why does Thailand charge import taxes?
Import taxes serve multiple purposes in Thailand – they protect local industries, ensure safety standards, generate government revenue, and help balance international trade relationships. The system is regulated under the Customs Act and Customs Tariff Decree.
What’s the formula for calculating Thailand import taxes?
Here’s a simple example: If you import goods worth 10,000 Baht (CIF value) with a 10% import duty, you’d calculate: Import Duty = 1,000 Baht, VAT Base = 11,000 Baht (CIF + Duty), VAT = 770 Baht (7% of VAT base), Total Tax = 1,770 Baht. For luxury items with excise taxes, the calculation becomes more complex.
Do I need to pay VAT on small-value imports to Thailand?
Yes, as of July 2024, you must pay 7% VAT on all imported goods regardless of value. The previous exemption for goods under 1,500 Baht no longer applies.
Who benefits from Thailand’s import tax system?
Import taxes benefit the Thai government through revenue collection and help protect local industries by making imported goods more expensive. However, businesses can benefit from reduced taxes through Free Trade Agreements and special programs like BOI company status or SEZ registration.
How is VAT calculated on imported goods in Thailand?
Thailand applies 7% VAT to the total value including the CIF value plus import duties and any other applicable charges. So VAT is calculated on top of the import duty, not just the product value.
What’s the difference between import duty and VAT in Thailand?
They’re separate charges. Import duty is calculated first based on your product’s CIF value (ranging from 0-80%). Then VAT (7%) is calculated on the total of the CIF value plus import duty plus any other charges. You pay both.
How do I know if I’m required to pay import tax in Thailand?
If you’re importing goods into Thailand commercially, you’ll definitely need to pay import taxes. You must register with Thai Customs, obtain a paperless license valid for 3 years, and use the e-Customs system. All commercial imports are subject to duties and VAT.
Which products qualify for reduced import duties in Thailand?
BOI companies and businesses registered in Special Economic Zones may get exemptions on machinery and certain raw materials. Additionally, goods qualifying under Free Trade Agreements with countries like Japan, India, Australia, or ASEAN nations may have reduced or zero duties if you have the proper Certificate of Origin.
What documents do I need to verify my import duty rate in Thailand?
You’ll need to identify your product’s HS Code under the ASEAN Harmonized Tariff Nomenclature (AHTN 2022). The specific duty rate depends on your product classification and can range from 0% to 80%. Thailand Customs maintains the official tariff schedules.
How do I calculate both import duty and VAT for Thailand imports?
Here’s the formula: First calculate Import Duty (CIF value × duty rate). Then calculate VAT base (CIF value + Import Duty + any fees). Finally, VAT = VAT base × 7%. For luxury goods, you’ll also need to add excise tax and a 10% interior tax before calculating VAT.
Are there any products I can import to Thailand without paying duty?
Items eligible for exemption include machinery and certain raw materials for BOI companies and SEZ-registered businesses. Products imported under Free Trade Agreements may also qualify for reduced or zero duties. You’ll need proper documentation like a Certificate of Origin to claim these benefits.
Can foreigners own 100% of a business in Thailand?
Yes, foreigners can own 100% of a business in Thailand, depending on the type of business and its structure. Activities such as export and manufacturing can be fully foreign-owned without restrictions, while other sectors may require a Foreign Business License (FBL) or Board of Investment (BOI) promotion.
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