A work-from-home agreement for remote staff hired through an employer of record in Thailand is a written document between the EOR, which is the legal employer, and the employee. Section 23/1 of the Labour Protection Act allows employer and employee to agree on work from home and gives remote staff the same rights as office-based staff.11Royal Gazette: Labour Protection Act (No. 8) B.E. 2566, adding Section 23/1 on work outside the workplace (in Thai), ratchakitcha.soc.go.thratchakitcha.soc.go.th The client company still directs the daily work, so the agreement has to match how the client actually manages the person.
1Royal Gazette: Labour Protection Act (No. 8) B.E. 2566, adding Section 23/1 on work outside the workplace (in Thai), ratchakitcha.soc.go.thratchakitcha.soc.go.th
Key takeaways
- Section 23/1 of the Labour Protection Act lets employer and employee agree on work from home.1 A written addendum should record the period, working hours, rest periods and equipment responsibilities.
- Under an EOR, the EOR signs the agreement as legal employer. The client's day-to-day management should match the agreement's terms.
- Remote employees have the same rights as staff who work at the employer's premises.1
- Foreign staff employed through an EOR generally need a Non-B visa and work permit.22Ministry of Foreign Affairs: Non-Immigrant Visa B (for business and work), mfa.go.thmfa.go.th2Ministry of Foreign Affairs: Non-Immigrant Visa B (for business and work), mfa.go.thmfa.go.th
- Home-office allowances and reimbursements run through Thai payroll, so their tax treatment should be settled before the first pay run.
About the author
This guide was prepared by Settlr Global's People & HR team with Managing Director Gagan Ajmani, who has 15+ years of regional experience across Southeast Asia. The team runs EOR employment, payroll and work permits in Thailand.
What does Thai law require in a work-from-home agreement?
We advise clients to state in the written agreement:
- the period the arrangement covers
- normal working hours and rest periods
- who supplies, maintains and pays for work equipment
Remote employees have the same rights as staff who work at the employer's premises.1 The table below separates what the law addresses from what we advise clients to add.
| Clause | Basis | What to write in an EOR setting |
|---|---|---|
| Working hours and rest periods | Labour Protection Act1 | Hours in Thai time, plus agreed overlap with head office |
| Equipment | Labour Protection Act1 | Who supplies the laptop and how it is returned on exit |
| Contact outside hours | Labour Protection Act1 | One named channel for genuine emergencies |
| Expenses | Labour Protection Act1 | Fixed allowance or receipted reimbursement |
| Data and confidentiality | Practical addition | Client security policies attached by reference |
| Work location | Practical addition | Home address and notice required before a change |
Before drafting starts, the client should share its real working pattern with the EOR, including late calls with head office.
Who signs the work from home agreement when an EOR is the employer?
A written agreement is a term of employment, so it belongs to the legal employer. In an EOR model, the legal employer is the EOR. The client manages the work, but the contract and its addenda sit with the EOR's Thai company.
Founders sometimes assume a global remote policy covers all remote staff automatically. The global policy can shape the terms. A remote employee's legal terms in Thailand, however, are set by the Thai employment contract and the work-from-home addendum signed by the EOR.
With Settlr Global's EOR Thailand service, for example, the client chooses hires, sets salary, directs work and decides on role changes or ending employment. Settlr Global holds the contract and handles statutory compliance. Any change to hours or equipment should go through the EOR so the addendum stays accurate.
Is PEO vs EOR a meaningful distinction for remote staff in Thailand?
When a provider markets itself as a PEO, Thailand law still asks which entity is the employer. That entity is the one that signs the work-from-home agreement.
In a PEO model, the client's own registered entity generally stays the employer, and the PEO handles HR and payroll administration. In an EOR model, the provider is the legal employer. A company with no Thai entity therefore needs an EOR.
| Point | PEO | EOR |
|---|---|---|
| Client needs its own Thai entity | Generally yes | No |
| Legal employer | Client entity, generally | EOR's Thai company |
| Signs the work-from-home agreement | Client entity, generally | EOR |
The practical test in any PEO vs EOR comparison is simple. A buyer should ask which company's name will appear on the employment contract.
Which visa does a foreign remote employee hired through an EOR need?
The written agreement and equal treatment apply to Thai and foreign staff alike, but foreign staff add an immigration step. An EOR is a Thai employer, so a foreign remote employee generally needs a Non-Immigrant B (Non-B) visa for employment, plus a work permit linked to that employer.2
The Destination Thailand Visa (DTV) is designed for remote workers and digital nomads employed outside Thailand. It does not permit holding employment with a Thai employer, so it is not available for staff employed through a Thai EOR.33Ministry of Foreign Affairs: Destination Thailand Visa (DTV), mfa.go.thimage.mfa.go.th Our DTV guide explains who it does suit.
3Ministry of Foreign Affairs: Destination Thailand Visa (DTV), mfa.go.thimage.mfa.go.th
Work permit details are tied to the employer and the job. Any home-based arrangement should be checked against the permit before the addendum is signed. The Thailand Visa Matcher gives an indicative starting point. Approval always rests with the Thai authorities. Settlr Global's visa and work permit services cover Non-B applications, work permit issuance and 90-day reporting.
How should home-office costs run through payroll in Thailand?
The equipment and expense clauses have direct payroll consequences. Outsourced payroll under an EOR in Thailand covers the employee's progressive personal income tax, which the EOR calculates, withholds and remits monthly to the Revenue Department on PND.1.44Thailand Revenue Department: PND.1 form and monthly withholding tax remittance, rd.go.thrd.go.th Both the EOR and the employee contribute to the Social Security Fund.55Thailand Social Security Office: Employee and employer contribution rates, sso.go.thsso.go.th
4Thailand Revenue Department: PND.1 form and monthly withholding tax remittance, rd.go.thrd.go.th
5Thailand Social Security Office: Employee and employer contribution rates, sso.go.thsso.go.th
A fixed home-office allowance and a receipted reimbursement can be treated differently for tax. Each option should be confirmed before the first pay run. The Payroll Tax Calculator gives a planning estimate of take-home pay. See our payroll service for how reimbursements are logged.
How should a company set up a WFH agreement through an EOR step by step?
Combining the legal, visa and payroll points gives a sequence a client can follow.
- Step 1: Map the real working pattern, including hours in Thai time, overlap with head office and any on-call duties.
- Step 2: Decide equipment and expenses, including who supplies the laptop, whether to pay an allowance or reimburse receipts and how equipment is returned on exit.
- Step 3: Have the EOR draft the addendum, confirming that the remote employee keeps the same rights as office-based staff under Section 23/1 of the Labour Protection Act.1
- Step 4: For foreign hires, confirm the visa route and work permit details before the start date.
- Step 5: Set a review date and route every change through the EOR.
For a first hire, Settlr Global reports onboarding in about 2 days. Pricing starts from THB 8,999 per employee per month for a local hire and THB 10,999 for an expat hire, as shown on the pricing page.
Frequently asked questions
Does a work-from-home agreement in Thailand have to be in writing?
A written addendum is the practical way to record hours, rest periods and equipment responsibilities.
Can a remote employee refuse work messages after hours?
Who should provide the laptop?
Either the client or the EOR can provide it. The agreement should state who supplies, maintains and recovers it.
What happens if a remote employee is let go?
For an indefinite contract ended without cause, the employer generally gives written notice of at least one full wage period and pays statutory severance based on tenure.66Thailand Labour Protection Act, Sections 17 (notice) and 118 (severance), Ministry of Labour, mol.go.thmol.go.th The EOR handles final pay.
Can a company with no Thai entity hire remote staff in Thailand?
Yes. You can do this through an employer of record, which employs the person under its own Thai company.
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 set up a work-from-home arrangement for a remote hire in Thailand, talk to the Settlr Global team.
References
- Royal Gazette: Labour Protection Act (No. 8) B.E. 2566, adding Section 23/1 on work outside the workplace (in Thai), ratchakitcha.soc.go.thratchakitcha.soc.go.th
- Ministry of Foreign Affairs: Non-Immigrant Visa B (for business and work), mfa.go.thmfa.go.th
- Ministry of Foreign Affairs: Destination Thailand Visa (DTV), mfa.go.thimage.mfa.go.th
- Thailand Revenue Department: PND.1 form and monthly withholding tax remittance, rd.go.thrd.go.th
- Thailand Social Security Office: Employee and employer contribution rates, sso.go.thsso.go.th
- Thailand Labour Protection Act, Sections 17 (notice) and 118 (severance), Ministry of Labour, mol.go.thmol.go.th
