An employer of record (EOR) in Thailand can employ a mixed remote team under one Thai company. Thai and foreign staff still follow separate tracks. Thai nationals can generally start as local hires quickly, while each expat generally needs a Non-B visa and a Thailand work permit through the EOR's entity before starting work. Thai hires can start once the contract is signed, so the expat track usually sets the real timeline.
Key takeaways
- The EOR's Thai company is the legal employer. The client chooses the hire, sets pay and directs the work.
- Expat hires generally need a Non-Immigrant B (Non-B) visa for employment, plus a work permit tied to the EOR entity.
- The Destination Thailand Visa (DTV) does not permit employment with a Thai employer, and that includes an EOR.
- Expat start dates depend on government processing, which no provider controls.
About the Author
This guide was prepared by Settlr Global's People & HR team in Bangkok, led by Managing Director Gagan Ajmani, who has 15+ years of regional experience across Southeast Asia. Settlr Global reports 300+ visas and work permits processed for executives, founders and key team members.
What does an employer of record in Thailand do for a remote team?
An employer of record in Thailand is a provider whose Thai company legally employs staff that another business selects and manages. Providers generally operate under the Labour Protection Act and carry standard employer duties such as payroll withholding and social security contributions.
- The client chooses each hire, sets salary and start date and directs daily work.
- The client funds salary, statutory costs and the monthly EOR fee.
- The EOR signs each Thailand employment contract, runs payroll and files with Thai authorities.
Founders often compare EOR and PEO providers side by side. A PEO usually assumes the client already has a local entity. An EOR lets a company hire employees in Thailand without a local entity. A company should confirm whose name appears as employer on each contract. The employer of record service page lists separate local and expat plans.
Why do expat hires follow a different track from Thai hires?
The two tracks exist because foreign nationals face immigration rules that Thai staff do not. Foreign nationals generally need a Non-Immigrant B visa and a work permit to work legally in Thailand. Certain occupations are closed to them, and Thailand.go.th lists the work foreigners are absolutely not allowed to do.11thailand.go.ththailand.go.th
1thailand.go.ththailand.go.th
| Item | Thai local hire | Expat hire |
|---|---|---|
| Right to work | No visa or permit needed | Non-B visa and work permit through the employing entity |
| Start date | Can be quick once the contract is signed | Follows visa and work permit processing |
| Thai to foreign staff ratio | Not applicable | Generally assessed against the employing entity |
| Ongoing duties | Payroll and social security filings | The same, plus 90-day reporting and permit renewals |
Under an EOR, the staff ratio test generally sits with the provider's Thai entity. A company with no Thai presence can therefore still hire a foreign national in Thailand through the EOR. A work permit is also generally tied to the employer and role, so title changes should be agreed with the EOR first. Visa and work permit services cover Non-B applications, permit issuance and renewal and 90-day reporting.
Can an expat on the Thailand digital nomad visa be hired through an EOR?
Remote expats already living in Thailand are where the two-track split often catches founders out. The DTV, commonly called the Thailand digital nomad visa, is meant for remote workers and digital nomads. It does not permit holding employment with a Thai employer, and under an EOR the employer is Thai.
"She already lives in Bangkok on a DTV, so we can add her to the EOR next week." In practice, she would generally need a Non-B visa and work permit first.
- Keep her on the overseas company's payroll or contract while her DTV remains valid.
- Move her to the EOR expat track with a Non-B visa and work permit.
- Check whether a Thailand LTR visa category fits her profile, since the Board of Investment assesses eligibility.
The DTV guide covers 2026 requirements and the LTR visa guide covers that route. The Thailand Visa Matcher gives indicative recommendations. Final approval rests with Thai authorities.
What does a Thailand work permit cost when hiring through an EOR?
Once the route is clear, the Thailand work permit cost becomes one line in a wider expat budget. Government fees vary by permit and visa duration and change over time.
- Government fees for the visa, work permit and extensions
- Supporting documents, often including translated degree certificates and a medical certificate
- The visa service fee, commonly quoted per employee per application
- Salary, statutory costs and the monthly EOR fee
A simple planning formula is: monthly EOR fees = (L x local fee) + (X x expat fee), where L is the number of Thai hires and X is the number of expat hires. With Settlr Global, for example, EOR starts from THB 8,999 per employee per month for a local hire and THB 10,999 for an expat hire, available from 1 employee. Visa plans are listed separately on the pricing page. The Payroll Tax Calculator gives a planning estimate of employer cost per salary.
How should a company onboard a mixed remote team?
A mixed team is easiest to run as one sequence with two start dates.
Step 1: List each hire by nationality, location and current visa, and flag DTV holders.
Step 2: Agree salary, role and start date with the EOR, and check expat roles against restricted occupations.
Step 3: The EOR issues each employment contract under its Thai entity.
Step 4: Thai hires are registered for payroll and social security and start work.
Step 5: For expats, documents are prepared, the Non-B visa and work permit are filed and the start date follows permit issue.
Step 6: Monthly payroll runs, with 90-day reports and renewals tracked for each expat. Expat start dates depend on government processing timelines, so candidates should expect a start window rather than a fixed day.
Which parts of Thailand employment law apply to EOR staff?
After onboarding, Thailand employment law applies to Thai and foreign EOR employees on the same terms, and the EOR answers for it as employer.
- The Labour Protection Act governs working hours, leave, termination and severance.
- Employer and employee both contribute to the Social Security Fund, expats included.
- The employer withholds personal income tax at progressive rates for residents and non-residents.22The Revenue Department of Thailand, Personal Income Taxrd.go.th2The Revenue Department of Thailand, Personal Income Taxrd.go.th
The Revenue Department treats individuals in Thailand for 180 days or more in a calendar year as tax residents2.33The Revenue Department of Thailand, Foreigners Pay Tax (2024 leaflet)rd.go.th Residents are taxed on Thai-sourced income and foreign income brought into Thailand.3 Non-residents are taxed only on Thai-sourced income.2 Remote expats who travel should track their days in Thailand across each calendar year to confirm tax residency status, since it changes payroll withholding obligations. A payroll outsourcing service can manage PND.1 withholding and social security filings each month each month.
3The Revenue Department of Thailand, Foreigners Pay Tax (2024 leaflet)rd.go.th
Frequently asked questions
How fast can a company hire through an EOR in Thailand?
Settlr Global reports a first EOR hire in about 2 days. Expat start dates also depend on visa and work permit processing.
Can a company hire employees in Thailand without a local entity?
Yes. An EOR employs them under its own Thai company while you direct the work.
Who holds an expat's work permit under an EOR?
The permit is generally issued for employment with the EOR's Thai entity, since that company is the legal employer.
Do expat employees pay social security in Thailand?
Generally, yes. Legally employed expats contribute to the Social Security Fund on the same basis as Thai staff.
What happens to the work permit if employment ends?
The permit is generally tied to the employer, so it usually ends with the job. You should plan the person's visa status before the final day.
Can EOR staff move to the company's own Thai entity later?
Yes. Clients can run EOR while company registration in Thailand is underway and move employees across later. Expats generally need a new work permit under the new employer.
About Settlr Global
Settlr Global is the operating arm of WOWS Global, a Singapore-incorporated corporate advisory and investment banking group, and provides a one-platform ecosystem for business operations in Thailand. It combines payroll, HR, legal, tax and incorporation support under a single team, so founders do not have to coordinate separate local agencies. The platform has processed payroll and compliance work for 200+ clients across 15+ countries, from early-stage startups to established multinational enterprises. Its Employer of Record service lets companies hire in Thailand in about two days, with or without a local entity.
To plan a mixed team of Thai and expat hires, get in touch with Settlr Global for a scoped quote.
References
- thailand.go.ththailand.go.th
- The Revenue Department of Thailand, Personal Income Taxrd.go.th
- The Revenue Department of Thailand, Foreigners Pay Tax (2024 leaflet)rd.go.th
