Latest Law update at September 2025
Amendment to Conditions on the Employment of Foreign Workers in BOI-Promoted Businesses,
New Law Update
Latest Law Update
| No. | Issuing Authority | Subject | Announcement date | Effective date |
|---|---|---|---|---|
| 1 | Revenue Department | Notification of the Director general of Revenue department (No. 460) : Prescription of Rules, Procedures and Conditions for Reduction and Exemption of Income Tax under the Tax Measures to Encourage Capable Thais Working Abroad to Return to Work in Thailand | 19 Aug 2025 | 24 Mar 2025 |
| 2 | Revenue Department | Notification of the Ministry of Finance Regarding Income tax and value added tax (No. 850) : Specification of Organizations, Charitable Institutions, Medical Institutions, and Educational Institutions, etc. | 26 Aug 2025 | 5 Mar 2025 |
| 3 | Revenue Department | Notification of the Ministry of finance (No.11) : Extension of the deadline for filing tax returns and paying or remitting taxes for taxpayers or tax remitters in areas affected by disasters | 26 Aug 2025 | 18 Sep 2025 |
| 4 | Revenue Department | Notification of the Ministry of finance (No.399) : Tax measures to promote Thailand as a global Digital Asset Hub. | 27 Aug 2025 | For assessable income between 1 Jan 2025 – 31 Dec 2025 |
| 5 | Revenue Department | Notification of the Director general of Revenue department (No.256) : Prescription of Forms, Rules, Procedures and Conditions for Notification of Changes in Value Added Tax Registration and Issuance of the Amended Value Added Tax Registration Certificate | 29 Aug 2025 | 1 Sep 2025 |
| 6 | Revenue Department | Notification of the Ministry of finance : Designation of Juristic Persons Providing Credit to Small-Scale Industrial Enterprises as Financial Institutions | 28 Aug 2025 | 4 Sep 2025 |
| 7 | Revenue Department | Notification of the Ministry of finance : Reduction and Exemption of Customs Duty under Section 12 of the Customs Tariff Decree, B.E. 2530 (No.8) | 29 Aug 2025 | 4 Sep 2025 |
| 8 | Board of Investment(BOI) | Announcement of the Committee for Supporting Measures to Stimulate the Economy and Investment through Attracting High-Potential Foreigners to Thailand No. 2/2025. | 8 Aug 2025 | 8 Aug 2025 |
| 9 | Board of Investment(BOI) | Notification of the Board of Investment No. 8/2568 : Investment promotion measures for cases affected by the Thailand–Cambodia border situation. | 25 Aug 2025 | 25 Aug 2025 |
| 10 | Custom Department | Customs Department Notification No.149/2568 : Rules and procedures for exemption and reduction of customs duties under the ASEAN–Australia–New Zealand Free Trade Area (No.3) | 27 Aug 2025 | 1 Oct 2025 |
| 11 | Custom Department | Customs Department Notification No. 150/2568 : Rules, Procedures and Conditions for Electronic Customs Clearance of Imported Completely Built-Up Vehicles (No. 3) | 28 Aug 2025 | 29 Aug 2025 |
| 12 | Custom Department | Customs Department Notification No. 151/2568 : Rules and Procedures for Reduction and Exemption of Customs Duty under Section 12 of the Customs Tariff Decree, B.E. 2530 (1987) (No. 5) | 28 Aug 2025 | 29 Aug 2025 |
| 13 | Custom Department | Customs Department Notification No. 152/2568 : Rules and Procedures for Reduction and Exemption of Customs Duty on Completely Built-Up Battery Electric Vehicles | 28 Aug 2025 | 29 Aug 2025 |
| 14 | Custom Department | Customs Department Notification No.153/2568 : Regulations on Customs Brokers and Customs Brokerage Operators (No. | 28 Aug 2025 | 22 Sep 2025 |
| 15 | Custom Department | Customs Department Notification No. 154/2568 : Integration of electronic license/certificate data with the Thai Industrial Standards Institute (TISI) | 29 Aug 2025 | 25 Aug 2025 |
| 16 | Ministry of Interior | Announcement of the Ministry of Interior : Announcement of Exception Allowing Cambodian Nationals to Enter the Kingdom as a Special Case | 8 Aug 2025 | 7 Jun 2025 |
Interesting News
1. Amendment to Conditions on the Employment of Foreign Workers in BOI-Promoted Businesses (Office of the Board of Investment Notification No. Por8/2568)
This notification aims to establish the minimum salary levels for foreign employees working in investment promotion projects(BOI), categorized by position. The details are as follows:
- 1) Scope of Application
This notification applies to manufacturing businesses under investment promotion that employ 100 or more employees, and where Thai nationals account for at least 70% of the total workforce. - For manufacturing or service businesses with fewer than 100 employees, the requirement regarding the proportion of Thai employees does not apply.
- The same exemption applies to positions where the employment period in Thailand does not exceed six months.
- 2) Validity Period of Work Permission
- General positions: Up to 2 years
- Trade and Investment Support Offices (TISO), BPO, or IBPO businesses: Up to 1 year
- International Headquarters (IHQ), International Trading Centers (ITC), or International Business Centers (IBC): Up to 4 years
- Scientific and Technological Researchers: Up to 4 years
- 3) Minimum wage by position for foreign employees
| Category | Position Titles (Examples) | Minimum Monthly Salary | Conditions / Requirements |
|---|---|---|---|
| EXECUTIVE (Management Level) | Chairman,President, CEO, Managing Director, etc. | 150,000 Baht/month |
|
| MANAGEMENT (Supervisory / Mid-Level Management) | Production Manager,Marketing Advisor, Factory Manager, Assistant Managing Director, Assistant vice president | 75,000 Baht/month (50,000Baht/month for those with a Bachelor’s degree or higher) |
|
| OPERATION (Operational / Technical Level) | Production Supervisor, Project Coordinator, Electical Engineer, Injection Mold technician, Data Analyst, IT Specialist, Assistant Production Manager, Marketing Consultant, Software Engineer, Account Sales Excutive, Senior R&D, Supervisor, Operator | 50,000 Baht/month |
|
| Scientific and Technical Researcher | 75,000 Baht/month (50,000 Baht/month for those holding a Bachelor’s degree or higher in a related field) |
|
|
| Engineer | 75,000 Baht/month (50,000 Baht/month for those holding a Bachelor’s degree or higher inEngineering) |
|
|
| Information Technology Specialist | 75,000 Baht/month (50,000 Baht/month for those holding a Bachelor’s degree or higher in Computer Science or Software Development) |
|
|
| Operator in IBPO or BPO Business | 35,000 Baht/month |
|
- 4) Consideration of Foreign Employee Income
The income of foreign employees shall be reviewed based on the salary stated in their employment contract.However, if the foreign employee has been engaged in the same position within the past year, the income shall instead be verified using Form PND.1Kor or Form PND.1. - 5) Extension of Position Appointment
Foreign employees applying for an extension of their position must comply with the criteria specified in Section 2 above.
For such cases: - The employee’s income will be verified based on Form PND.1Kor.
- If the total employment period at the time of extension is less than one year, Form PND.1 will be used for income verification instead.
- 6) Effective Date
This Notification shall be issued on June 5, 2025, and applied as follows: - 6.1) For projects granted an investment promotion certificate after the date of issuance, this Notification shall apply from October 1, 2025.
- 6.2) For projects granted an investment promotion certificate prior to the date of issuance, this Notification shall apply from January 1, 2026.
For existing promoted projects employing foreign workers, applications for visa renewal after the effective date must be submitted through the online Single Window system, attaching documents such as Form PND.1 to verify the employee’s income.
If a foreign employee’s previous salary was below the minimum threshold stipulated in this Notification, the visa renewal
may still be approved by submitting:
- Evidence showing that future payments will meet or exceed the required amount (e.g., a revised employment contract), and
- An explanatory letter from the employer.
Special Cases — Multiple Affiliations or Combined Income
In rare cases, where a foreign employee is affiliated with multiple related companies, whether within Thailand or abroad,and the combined total monthly income from those companies meets the required minimum, a flexible approach shall
apply.
The employee may supplement the application by submitting:
- An explanatory letter, and
- A certification letter from the representative of the Thai entity, confirming the combined income level.Examples of Multiple Employment Situations:
- Working for multiple related companies in Thailand:
Submission of PND.1 forms from all employing companies will be accepted as sufficient proof. - Receiving salaries both from Japan and Thailand:
If the Thai-paid portion alone does not meet the minimum requirement, but the combined total (Japan + Thailand) does, the employee may submit the Thai PND.1, along with a Japanese employment contract and explanatory letter,to meet the criteria.