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Overview

On June 5, 2025 (date of promulgation), the Thailand Board of Investment (BOI) issued Notification No. 8/2568, outlining the appropriate employment ratio of Thai nationals working under approved incentives and various regulations concerning the employment of foreigners.

The following table shows the minimum monthly salary (average monthly income) stipulated for foreigners working under these regulations, with the effective dates as follows:

• For incentives approved before the date of promulgation: Applicable from the January 2026 salary.
• For incentives approved after the date of promulgation: Applicable from the October 2025 salary.

In practice, this will be checked when renewing work visas and work permits.

Minimum average monthly salary for foreigners: This was stipulated as follows for each position

Explanation:

Regarding whether the relevant salary must be paid in full by the Thai company to the foreign national, the BOI’s intent appears to be that full payment by the Thai company is expected.
However, there is currently no specific interpretation regarding whether compliance with this announcement is achieved when the salary amount mentioned above is satisfied by combining it with other salaries paid by the headquarters outside Thailand (such as home leave allowances) that are included in the consolidated filing for Thai personal income tax returns.

However, this announcement stipulates that when renewing work visas or work permits, for foreign nationals working in Thailand year-round, compliance with this minimum average monthly income requirement should be considered using the Annual Salary Income Summary Form (PND1Kor). For those working less than one year, it should be considered using the Monthly Salary Income Withholding Tax Return (PND1). Therefore, in the former case, the monthly salary amount is calculated by dividing the annual salary income by 12 months. In my personal opinion, if the overseas-paid income is combined and exceeds 150,000 baht per month, it is highly likely that there would be no substantive issue.

Consequently, if the monthly salary paid by the Thai corporation falls below the minimum average monthly income but there is overseas-paid salary, it is now necessary to combine the overseas-paid salary monthly rather than combining it annually in the income tax final return (PND91, due by the end of March the following year). Please use this as a reference for future practice.

If you have any concerns, please do not hesitate to contact us.

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