Key takeaways
- Renewal files for foreign-owned companies typically combine payroll evidence (PND 1, social security reports) with company evidence (VAT returns, audited statements, corporate income tax return).
- Officials often compare the permit salary with PND 1, the employee's withholding tax certificate (50 Tawi) and the personal income tax return, so all four figures should match.
- Social security contributions are calculated on wages up to a ceiling. For that reason, PND 1 rather than social security records usually evidences the full salary.
- Document lists vary by office, by BOI promotion and by licence type, so a company should confirm the current checklist before submission.
- Overseas companies with no Thai entity can hire through an employer of record, whose filings then support the renewal.
About the Author
This guide was prepared by Settlr Global's People & HR and Business Operations teams under Managing Director Gagan Ajmani, who has 15+ years of regional experience across Southeast Asia.
Which accounting and payroll records does a Bangkok work permit renewal require?
A renewal generally asks a foreign-owned company to prove two points with documents. The first is that the foreign employee is paid as stated. The second is that the company is an operating business.
| Record | Where it comes from | What it shows officials |
|---|---|---|
| Monthly PND 1 returns with payment receipts | Revenue Department e-Filing | The employee's salary is paid and tax is withheld each month |
| Social security contribution reports | Social Security Office | The employee is registered, and how many Thai staff the company employs |
| Recent PP.30 VAT returns with receipts | Revenue Department | The company is trading |
| Audited financial statements | Certified Thai auditor, filed with the DBD | Financial position and accounts kept under the Accounting Act |
| Corporate income tax return (PND 50) | Revenue Department | Annual tax compliance |
| Employee's PND 91 return with receipt | Employee, using the 50 Tawi | Annual income matches the permit |
| Company affidavit and shareholder list | DBD | Current directors, capital and ownership |
The exact list differs between offices and can change. A company should confirm the current checklist with the Ministry of Labour office or Immigration before filing, or use visa and work permit services that cover document preparation and renewal.
Why do officials compare payroll filings with the salary on the permit?
Officials often focus on the payroll rows in that table because the permit states a salary, and the renewal is where that figure is tested against the tax trail. The check works as a simple reconciliation:
Permit salary = monthly PND 1 salary = annual income on the 50 Tawi = income declared on PND 91
Common reasons the figures drift apart include:
- Part of the salary is paid by an overseas head office and left out of Thai payroll and PND 1.
- A pay rise is applied in payroll but never updated on the permit.
- Allowances are paid outside payroll, which lowers the salary shown on PND 1.
PND 1 and the PND 91 return are the usual evidence, so check current thresholds with Immigration before agreeing a salary.
With Settlr Global's payroll outsourcing in Thailand, for example, PND 1 e-filing, social security filings and payslips come from one payroll run with a full audit trail. Reconcile the four salary figures each quarter rather than in the month before expiry.
How does VAT registration in Thailand affect the renewal file?
Payroll evidence shows the employee is paid, while VAT returns are often the evidence that the company itself is trading. Officials commonly ask for recent returns with receipts and sometimes the VAT registration certificate (Por Por 20).
A company below the registration threshold has no PP.30 to show. It should expect requests for other proof of activity, such as invoices or bank statements, and accepted alternatives vary by office.
A company close to the threshold should register on time and keep monthly returns current. The accounting and tax services page covers PP.30 preparation and filing.
Do BOI-promoted and Foreign Business License companies need different records?
The standard list shifts for companies with special status. BOI-promoted companies generally apply for work permits through the BOI's own channel, where document requirements and handling differ from the standard route. Their payroll and tax filings still sit underneath the application. See BOI company registration in Thailand for how promotion works.
A foreign business license in Thailand comes with conditions, such as minimum capital. A renewal is a sensible checkpoint to confirm that the audited balance sheet and DBD records still match those conditions. Legal advisory on licensing can review this before the file goes in.
How should a finance team prepare the renewal file?
Preparing the file is mostly a matter of pulling records that should already exist and checking that they agree. The work generally follows these steps:
- Step 1: Start well before expiry. Renewal applications generally must be filed before the current permit expires, according to the Thai government's work permit renewal guide,11thailand.go.ththailand.go.th and processing times are set by the Thai authorities.1thailand.go.ththailand.go.th
- Step 2: Pull recent PND 1 returns and receipts, then reconcile the employee's line with payslips and the permit salary.
- Step 3: Export social security contribution reports and check the Thai headcount they list.
- Step 4: Collect recent PP.30 returns with receipts, or alternative trading evidence if the company is not VAT-registered.
- Step 5: Confirm the latest audited statements and PND 50 are filed. If the current year's audit is not finished, prepare the prior year's.
- Step 6: Ask the employee for last year's PND 91 with receipt and the 50 Tawi it was based on.
- Step 7: Order a fresh company affidavit and shareholder list from the DBD.
Settlr Global's Thailand Tax Calendar 2026 maps the monthly and annual filing dates that feed this file.
What can an overseas company with no Thai entity do?
Every record above assumes a Thai company employs the permit holder. Without one, an overseas company cannot sponsor the work permit itself.
An employer of record in Thailand becomes the legal employer under its own Thai company, so renewals draw on the EOR's PND 1, social security and company filings. Clients can run EOR while incorporation is underway and later move employees to their own entity. Visa and work permit approvals remain with the Thai authorities.
Frequently asked questions
How early should a company start a work permit renewal in Thailand?
Generally several weeks before expiry. The application has to be submitted while the current permit is valid, so the accounting records should be ready before the appointment is booked.
What is a withholding tax certificate in Thailand?
The 50 Tawi is the certificate an employer issues showing income paid and tax withheld for the year. The employee uses it to file PND 91, which renewal files commonly include.
Can a foreign employee switch to a DTV instead of renewing a work permit?
No. The Destination Thailand Visa does not permit employment with a Thai employer. The Ministry of Foreign Affairs DTV guide22image.mfa.go.thimage.mfa.go.th lists it for workcation stays by digital nomads and remote workers. Someone moving to remote work for an overseas employer can read the DTV guide.
2image.mfa.go.thimage.mfa.go.th
What if the company has no audited financial statements yet?
A company in its first accounting year has not yet been audited. Requirements for this situation vary by office, so confirm which alternative evidence the authority accepts.
Which visa route fits a new foreign hire?
It depends on the role, salary and company status. The Thailand Visa Matcher gives an indicative recommendation, and final eligibility rests with Thai authorities.
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 have payroll, accounting and work permit renewals handled by one Bangkok team, contact Settlr Global.
References
- thailand.go.ththailand.go.th
- image.mfa.go.thimage.mfa.go.th
