{"id":11544,"date":"2023-09-22T15:00:13","date_gmt":"2023-09-22T08:00:13","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=11544"},"modified":"2025-04-02T17:52:58","modified_gmt":"2025-04-02T10:52:58","slug":"tax-implications-for-terminating-an-employee","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/tax-implications-for-terminating-an-employee\/","title":{"rendered":"What are the Tax Implications for Terminating an Employee"},"content":{"rendered":"<section  class='av_textblock_section av-ks8kyyfa-e516bae24dd4ed4f78e7dedb0aea1067'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock breadcrumb'  itemprop=\"text\" >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18myty-919e5cb9f68131fb6240d9c12261edb4\">\n.av_font_icon.av-18myty-919e5cb9f68131fb6240d9c12261edb4 .av-icon-char{\nfont-size:11px;\nline-height:11px;\n}\n<\/style>\n<span  class='av_font_icon av-18myty-919e5cb9f68131fb6240d9c12261edb4 avia_animate_when_visible av-icon-style- avia-icon-pos-left av-no-color avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue874' data-av_iconfont='entypo-fontello' ><\/span><\/span>\n<div style=\"padding-left: 15px;\"><span class=\"\"><a href=\"https:\/\/belaws.com\/thailand\/\">Belaws Home<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/blog\">Blog<\/a>\u00a0\u203a\u203a <\/span>What are the Tax Implications for Terminating an Employee<\/div>\n<\/div><\/section>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_1'  class='avia-section av-re718-f933e9e3a470259eecd4d4692aaacea2 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-2  el_after_av_textblock  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-11544'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd27few-1f8c384e085c379baccb5abbe326157c\">\n#top .hr.hr-invisible.av-ksd27few-1f8c384e085c379baccb5abbe326157c{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-ksd27few-1f8c384e085c379baccb5abbe326157c hr-invisible  avia-builder-el-3  el_before_av_one_half  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-gmj0k-ac56bb06b98c278ca7684f46c4d7723e av_one_half  avia-builder-el-4  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_div '   ><p><section  class='av_textblock_section av-kscys0p5-d0fe1da2549b5d38fb08e5d3e4dbc794'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>legal<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lra90-9ab3f8d48a81ed396ae07bbaafa596f6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h1_bleu_post'  itemprop=\"text\" ><h1>What are the Tax Implications for Terminating an Employee?<\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b3jfo-03f63b84c9a76d84e1713c05a87923fd\">\n#top .hr.hr-invisible.av-b3jfo-03f63b84c9a76d84e1713c05a87923fd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-b3jfo-03f63b84c9a76d84e1713c05a87923fd hr-invisible  avia-builder-el-7  el_after_av_textblock  el_before_av_post_metadata '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_post_metadata-3f1880b9956aa5116055829522854aeb\">\n#top .av-post-metadata-container.av-av_post_metadata-3f1880b9956aa5116055829522854aeb{\ncolor:#1a4367;\n}\n<\/style>\n<div  class='av-post-metadata-container av-av_post_metadata-3f1880b9956aa5116055829522854aeb av-metadata-container-align-left  avia-builder-el-8  el_after_av_hr  el_before_av_textblock  av-metadata-container-1'><div class='av-post-metadata-container-inner'><span class=\"av-post-metadata-content av-post-metadata-meta-content\"><span class=\"av-post-metadata-content av-post-metadata-modified\"><span class=\"av-metadata-before av-metadata-before-modified\">Latest Update : <\/span><span class=\"av-post-metadata-modified-date\" >April 2, 2025<\/span><\/span><span class=\"av-post-metadata-content av-post-metadata-separator\">- <\/span><span class=\"av-post-metadata-content av-post-metadata-published\"><span class=\"av-metadata-before av-metadata-before-published\">Published date : <\/span><span class=\"av-post-metadata-published-date\" >September 22, 2023<\/span><\/span><\/span><\/div><\/div><br \/>\n<section  class='av_textblock_section av-2mj4cc-546fb3795883e77cb448506a33b339b7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">In Thailand, terminating an employee&#8217;s contract is a significant event for both employers and employees. It carries various legal and financial implications that demand attention. Depending on the situation, certain payments must be made to the employee. Furthermore, these payments may be subject to tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this article, we look at the <\/span><span style=\"font-weight: 400;\">tax implications for terminating an employee<\/span> <span style=\"font-weight: 400;\">in Thailand.<\/span><\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_one_half  avia-builder-el-10  el_after_av_one_half  avia-builder-el-last  av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscy8en7-09acc25601acfc0be85ffa671fdd9ec2\">\n.avia-image-container.av-kscy8en7-09acc25601acfc0be85ffa671fdd9ec2 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-09acc25601acfc0be85ffa671fdd9ec2 av-styling- avia-align-center  avia-builder-el-11  avia-builder-el-no-sibling  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-11545 avia-img-lazy-loading-not-11545 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/09\/What-are-the-Tax-Implications-for-Terminating-an-Employee.png\" alt='Investment opportunities in Thailand' title='Investment opportunities in Thailand'  height=\"800\" width=\"990\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/09\/What-are-the-Tax-Implications-for-Terminating-an-Employee.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/09\/What-are-the-Tax-Implications-for-Terminating-an-Employee-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/09\/What-are-the-Tax-Implications-for-Terminating-an-Employee-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/09\/What-are-the-Tax-Implications-for-Terminating-an-Employee-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/09\/What-are-the-Tax-Implications-for-Terminating-an-Employee-15x12.png 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/09\/What-are-the-Tax-Implications-for-Terminating-an-Employee-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/09\/What-are-the-Tax-Implications-for-Terminating-an-Employee-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/09\/What-are-the-Tax-Implications-for-Terminating-an-Employee-705x570.png 705w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4\">\n.avia-section.av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_2'  class='avia-section av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4 main_color avia-section-default avia-no-border-styling  avia-builder-el-12  el_after_av_section  el_before_av_one_full  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-11544'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd2ivxm-023071e5c33e5c283329416739e1beb3\">\n#top .hr.hr-invisible.av-ksd2ivxm-023071e5c33e5c283329416739e1beb3{\nheight:60px;\n}\n<\/style>\n<div  class='hr av-ksd2ivxm-023071e5c33e5c283329416739e1beb3 hr-invisible  avia-builder-el-13  el_before_av_two_third  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-fpevw-aab8acce1826d370629f645f34d6bd3b av_two_third  avia-builder-el-14  el_after_av_hr  el_before_av_one_third  first av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3\">\n#top .av_textblock_section.av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3 .avia_textblock{\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock post_text_highlighting av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: left;\">Key points<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In Thailand, an employer can terminate an employee\u2019s employment at its discretion.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Should the dismissal be made without a statutory cause, the company could be liable for a statutory payment to be made to the employee<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certain payments are subject to tax<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemptions are available for severance pay of up to 10 months or 300,000 THB<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">One-time payments of the tax owed are eligible for deductions.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kscytnto-6f8bd4ca8aa4b5f4311495ee3b7802c6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What are the statutory causes for the dismissal of an employee in Thailand?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8ohy4-ba2bc652f51fc02aca7b4faa3ec86cd2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Thai law sets out several statutory causes a company can rely upon when dismissing an employee, for example:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wilfully disobeys or habitually neglects the lawful commands of the employer,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">absents himself of services,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">guilty of gross misconduct,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">or otherwise acts incompatible with the due and faithful discharge of the employee\u2019s duty.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-llowdu5y-75e3a152cdb7d918b3252fecd21644d6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">In addition, <\/span><span style=\"font-weight: 400;\">Section 119 of the Labour Protection Act<\/span><span style=\"font-weight: 400;\"> also stipulates the statutory causes as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">performing the duty dishonestly or intentionally committing a criminal offence against the employer;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">wilful acts were done to cause damages to the employer;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">committing negligent acts causing serious damage to the employer;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">violating work regulations, regulations or orders of the employer which is lawful and just for which the employer has already issued the employee a written warning, except in a serious instance for which the employer is not required to give a warning;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">absenting from duty without justifiable reason for three (3) consecutive working days whether or not they are separated by holiday and;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">being sentenced to imprisonment by a final court judgment.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lmfp0xp0-cb8d15d3fceca49232badd4ba04f2bfb'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Should the employer terminate an employee using a statutory cause, the employer is required by the law to notify the reason for the termination by issuing a letter of termination of employment. Alternatively,\u00a0 a company may inform the reason for termination to the employee at the time of the termination. Failure to do so will mean that the employer cannot claim such statutory cause against the employee\u2019s termination.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-893pgz-417cf0891102d15fa8bff673921feb47\">\n#top .hr.hr-invisible.av-893pgz-417cf0891102d15fa8bff673921feb47{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-893pgz-417cf0891102d15fa8bff673921feb47 hr-invisible  avia-builder-el-20  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-gfh9xy-e0bde1d55d8468f28ed18b9996433e48'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What are the required statutory payments for firing an employee?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-dksn8m-8a3788d84dfb83d2abe7e575458a98c8'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Once the employee\u2019s employment has been terminated, with or without statutory causes, the employee will be entitled to statutory payments.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lmsl6jba-97cce1035c03519e5216f51a7edb32e1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><table>\n<tbody>\n<tr>\n<td><b>Statutory payments<\/b><\/td>\n<td><b>With cause<\/b><\/td>\n<td><b>Without cause<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Wage until the employee\u2019s last working day<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Payment in lieu of advanced notice<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Severance pay<\/span><\/td>\n<td><span style=\"font-weight: 400;\">No<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Yes<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Payment for unused annual leave<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Only accumulated unused annual leave<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Both accumulated and prorated annual leave<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Other payments if any<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If any<\/span><\/td>\n<td><span style=\"font-weight: 400;\">If any<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Compensation for unfair dismissal<\/span><\/td>\n<td><span style=\"font-weight: 400;\">At the court&#8217;s discretion<\/span><\/td>\n<td><span style=\"font-weight: 400;\">At the court&#8217;s discretion<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ruqhxl-37f2068f109565f2308f771d43284f79\">\n#top .hr.hr-invisible.av-ruqhxl-37f2068f109565f2308f771d43284f79{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-ruqhxl-37f2068f109565f2308f771d43284f79 hr-invisible  avia-builder-el-24  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lmkd94wa-c97c7a0cd20267f7197997eccdbdabbe'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What are the rates of severance pay in Thailand?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-llowelp0-a7d476250dad7b209cc0bc356a60499c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Section 118 of the Labour Protection Act states that the employer is required to pay severance to an employee whose employment is terminated without cause at the following rates:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Required monthly tax and payments:<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lmsl727e-ee02381bd8e09a74168bf0ca2d341faf'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><table>\n<tbody>\n<tr>\n<td><b>Years of service with employer<\/b><\/td>\n<td><b>Rate of severance payment<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">120 days to 1 year<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The last 30 days wage<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1 -3 years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The last 90 days wage<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3 \u2013 6 years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The last 180 days wage<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6 \u2013 10 years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The last 240 days wage<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">10 \u2013 20 years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The last 300 days wage<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">20 + years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">The last 400 days wage<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bxixyu-13a47cec5e18968dc4f6c3e10a93cecf\">\n#top .hr.hr-invisible.av-bxixyu-13a47cec5e18968dc4f6c3e10a93cecf{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-bxixyu-13a47cec5e18968dc4f6c3e10a93cecf hr-invisible  avia-builder-el-28  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-nezvns-0a38283e543d69061143fab36feefe51'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Are there any additional payments that may be required?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lj6j3crx-5004785f068ee0c611719dc2db82795f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The following payments may also be required to be paid by the employer upon terminating an employee, depending on the situation:<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-llowiffv-4890ee8e8ab8d1a3d1a90b78f8496306'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h3><b>Payment for unused annual leave<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Section 67 of the Labour Protection Act states that if the employer dismisses the employee without a statutory cause, the employer has to be compensated for the employee&#8217;s unused annual leave.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lmkdcgcw-8628307994a8e8f4b48458ffe9f68852'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h3><b>Compensation for Unfair Termination<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Termination of an employee\u2019s employment without a statutory cause may lead to an unfair dismissal claim being made against the company. Unfair dismissal cases can be brought before the Labour Court even though the employer has made all the required payments<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Should the Labour Court view that the termination of employment is unfair, the Labour Court may order the employer to re-employ the employee. However, the Labour Court may believe that the employee and the employer cannot work together anymore. If this is the case, the Labour Court may order the employer to pay extra compensation i.e. compensation for unfair termination to the employee.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-11uzvnv-35da7ffc54680158630221920a7e8711\">\n#top .hr.hr-invisible.av-11uzvnv-35da7ffc54680158630221920a7e8711{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-11uzvnv-35da7ffc54680158630221920a7e8711 hr-invisible  avia-builder-el-33  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-rivykr-055bb1f3cc21de9bed611d127cbe34ac'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What are the tax implications for the payments when terminating an employee?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lkc1qtve-16347906b9ce973eb7f289d940dc96f0'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">While some of the abovementioned payments are tax-exempt, others have a capped tax-free limit, and some qualify for special deductions. We will highlight some of the common scenarios.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lmfpohao-dadd08851f9b6cbb93d4dfc3e37f438f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h3><b>Severance pay<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Severance pay is subject to income tax. However, under the following conditions, can be exempt from tax in Thailand. Employees terminated without grounds are entitled to severance pay, up to THB 300,000 or 10 months tax-free. Any amount exceeding this is subject to income tax.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lmfpozm3-c56f67d6b9f3c88e67d407e3abb4228b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Employees who have worked for the same employer for 5 years or more may qualify for a special deduction. However, voluntary redundancy does not qualify for tax exemption, but a special deduction may still apply if the employee has worked for the employer for 5 years or more.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lmfpp7ko-158ec7563480eba67049a390f6b2bea5'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h3><b>Deductions for one-time payments<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Suppose an employee has worked continuously for one employer for 5 years or more before termination (whether voluntary or compulsory). In that case, they qualify for a special deduction for a lump-sum payment (e.g., gratuity, severance pay, or provident fund payout).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When calculating the employer&#8217;s withholding of personal income tax, two additional deductions from the employee&#8217;s income are applied:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deduct expenses equal THB 7,000 multiplied by the years of employment, capped at the income amount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allow further expenses at a rate of 50% of the remaining amount.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lmfppddv-ce41cdc57678c178fd03faf164d6c298'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Personal income tax will be determined using the special deductions as follows:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>One-time payment (THB)<\/b><\/td>\n<td><b>Tax rate<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1 \u2013 300,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">300,001 \u2013 500,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">500,001 \u2013 750,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">750,001 \u2013 1,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1,000,001, \u2013 2,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2,000,001, \u2013 5,000,000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5,000,001 and up<\/span><\/td>\n<td><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-417bz0x-fb5d77be8f957e71555629d8062e2496\">\n#top .hr.hr-invisible.av-417bz0x-fb5d77be8f957e71555629d8062e2496{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-417bz0x-fb5d77be8f957e71555629d8062e2496 hr-invisible  avia-builder-el-40  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-wcsoqh-099c650edd60ab4559cef0a1724759b7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How can Belaws help?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-llnc815u-c23930650c56d7b04686547ff6e2ca68'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>For more information about employment law in Thailand, why not talk to one of our experts now?<\/p>\n<\/div><\/section><br \/>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-43  el_after_av_textblock  el_before_av_textblock  bouton-cta' ><a href=\"https:\/\/wa.me\/+66636955945\" class=\"avia-button av-2rocsm-ad93c683973fd17f09fcd73d6f5e78e0 avia-icon_select-yes-right-icon avia-size-large avia-position-left avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Talk to an expert<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\uf232' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n<section  class='av_textblock_section av-202agu-c2abc468d489a64dbd7aa9abcb6a5ea1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>If you want to learn more about how our experts can help with your accounting and secretary needs, please click\u00a0<a href=\"https:\/\/belaws.com\/thailand\/accounting-secretary\/\" target=\"_blank\" rel=\"noopener\">here<\/a>. For more details about our incorporation services, please click<a href=\"https:\/\/belaws.com\/thailand\/incorporation\/\" target=\"_blank\" rel=\"noopener\">\u00a0here.<\/a><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-q93pwe-6d5bb40d417741c03ce1e2231424ffaa'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>Please note that this article is for information purposes only and <strong>does not constitute legal advice<\/strong>.<\/em><\/p>\n<\/div><\/section><br \/>\n<div  class='av-social-sharing-box av-l4rstf25-09aa8edfee9bfff0c66b62d8ea68b23c av-social-sharing-box-default  avia-builder-el-46  el_after_av_textblock  el_before_av_hr  av-social-sharing-box-fullwidth'><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Share this post<\/h5><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-facebook' 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A consultation with one of our legal experts is undoubtedly the best way to get all the information you need and answer any questions you may have about your new business or project.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6\">\n#top .hr.hr-invisible.av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6 hr-invisible  avia-builder-el-56  el_after_av_textblock  el_before_av_codeblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<br \/>\n<br \/>\n<br \/>\n<\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-11544'><div class='entry-content-wrapper clearfix'><div class='flex_column av-qqtyiz-0d401a2ec3b1be9fe8b6b4ff052340e0 av_one_full  avia-builder-el-62  el_after_av_section  el_before_av_section  avia-builder-el-no-sibling  first flex_column_div '   ><section  class='av_textblock_section av-2jjczv-f8cba9213d57d135389f2377189c4f87'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Related articles<\/h2>\n<\/div><\/section><br \/>\n<div id='av-masonry-1' class='av-masonry av-2fkee3-133dd75036f55971520b4b95c617589e noHover av-flex-size av-large-gap av-hover-overlay-active av-masonry-animation-active av-masonry-col-3 av-caption-always av-caption-style- av-masonry-entries '><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image '><\/div><a href=\"https:\/\/belaws.com\/thailand\/sponsored-work-permit-in-thailand\/\" id=\"av-masonry-1-item-7458\" data-av-masonry-item=\"7458\" class=\"av-masonry-entry isotope-item post-7458 post type-post status-publish format-standard has-post-thumbnail hentry category-visa category-news category-thailand tag-visa-thailand  av-masonry-item-with-image\" title=\"Sponsored Work Permits in Thailand\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-7462 avia-img-lazy-loading-not-7462\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/PEO-Article-705x570.png\" title=\"Sponsored Work Permits in Thailand\" alt=\"Sponsored Work Permit in Thailand\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/PEO-Article-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/PEO-Article-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/PEO-Article-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/PEO-Article-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/PEO-Article-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/PEO-Article-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/PEO-Article.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Sponsored Work Permit in Thailand<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >15\/06\/2022<br \/>\r\nSponsored Work Permits in Thailand provide employee management services and administrative assistance.<\/div><span class='av-masonry-date meta-color updated'>June 15, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/boi-thailand-approves-new-investment-schemes\/\" id=\"av-masonry-1-item-7528\" data-av-masonry-item=\"7528\" class=\"av-masonry-entry isotope-item post-7528 post type-post status-publish format-standard has-post-thumbnail hentry category-blockchain tag-boi tag-boi-thailand  av-masonry-item-with-image\" title=\"boi visa &#038; work permit thailand BOI approves new investment schemes in Thailand\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-7531 avia-img-lazy-loading-not-7531\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/BOI-Investment-705x570.png\" title=\"boi visa &#038; work permit thailand BOI approves new investment schemes in Thailand\" alt=\"boi visa &amp; work permit thailand BOI approves new investment schemes in Thailand\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/BOI-Investment-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/BOI-Investment-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/BOI-Investment-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/BOI-Investment-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/BOI-Investment-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/BOI-Investment-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/BOI-Investment.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >BOI approves new investment schemes in Thailand<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >21\/06\/2022<br \/>\r\nBOI Thailand approves new investment schemes and incentives worth 209.5 billion baht (US 6.2 billion).<\/div><span class='av-masonry-date meta-color updated'>June 21, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/work-from-home-amendment\/\" id=\"av-masonry-1-item-8310\" data-av-masonry-item=\"8310\" class=\"av-masonry-entry isotope-item post-8310 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-thailand  av-masonry-item-with-image\" title=\"Thailand is considering a new Labor law for Work-from-Home arrangements\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-8311 avia-img-lazy-loading-not-8311\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/08\/Thailand-is-considering-a-new-Labor-law-for-Work-from-Home-arrangements-705x570.png\" title=\"Thailand is considering a new Labor law for Work-from-Home arrangements\" alt=\"Thailand is considering a new Labor law for Work-from-Home arrangements\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/08\/Thailand-is-considering-a-new-Labor-law-for-Work-from-Home-arrangements-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/08\/Thailand-is-considering-a-new-Labor-law-for-Work-from-Home-arrangements-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/08\/Thailand-is-considering-a-new-Labor-law-for-Work-from-Home-arrangements-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/08\/Thailand-is-considering-a-new-Labor-law-for-Work-from-Home-arrangements-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/08\/Thailand-is-considering-a-new-Labor-law-for-Work-from-Home-arrangements-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/08\/Thailand-is-considering-a-new-Labor-law-for-Work-from-Home-arrangements-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/08\/Thailand-is-considering-a-new-Labor-law-for-Work-from-Home-arrangements.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Thailand is considering a new Labor law for Work-from-Home arrangements<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >23\/08\/2022<br \/>\r\nThe Thai parliament has recently passed the first reading of the so-called Work-from-home Bill, which seeks to amend the country\u2019s Labour Protection Act (LPA).<\/div><span class='av-masonry-date meta-color updated'>August 23, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mw4lq3-4d1f7b909685b16735a77d3969f438e4\">\n#top .hr.hr-invisible.av-mw4lq3-4d1f7b909685b16735a77d3969f438e4{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-mw4lq3-4d1f7b909685b16735a77d3969f438e4 hr-invisible  avia-builder-el-65  el_after_av_masonry_entries  el_before_av_hr  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" 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