Any foreigner who "works" in Thailand needs a work permit (ใบอนุญาตทำงาน) issued by the Department of Employment (DOE), unless a specific exemption applies. "Work" is defined broadly; exerting physical or intellectual effort, with or without wages, so directors, consultants and even unpaid volunteers are generally covered. This guide explains the standard route for employees of a Bangkok company.
1. The legal framework#
The main law is the Emergency Decree on Managing the Work of Foreigners B.E. 2560 (2017), amended by the Emergency Decree (No. 2) B.E. 2561 (2018). It:
- requires a permit for work by foreigners, with prescribed exceptions;
- allows the DOE to restrict occupations reserved for Thai nationals (the Ministry of Labour notification of 1 April 2020 sorts 40 occupations into four lists, of which 27 are completely prohibited);
- imposes fines on both foreign workers and employers for violations (employers face fines of 10,000–100,000 THB per foreign worker employed without a permit, and a foreign worker 5,000–50,000 THB plus deportation);
- introduced the concept that some short-term "urgent and necessary" work can be notified rather than licensed.
2. Reserved occupations#
The Ministry of Labour notification of 1 April 2020 sets out four lists:
- 27 occupations completely prohibited to foreigners. They include:
- agriculture and forestry labour;
- bricklaying and carpentry;
- wood carving;
- driving;
- shop sales;
- hairdressing and beauty;
- Thai-style crafts (silk weaving, lacquerware, Buddha images, nielloware, mats);
- accounting, except international audit on an occasional basis;
- legal services, except arbitration;
- civil engineering and architecture, except specialised work;
- clerical or secretarial work;
- tour guiding;
- street vending.
- Occupations open only under an international agreement or MOU (e.g. some skilled trades under MRAs for ASEAN professionals).
- Occupations allowed only with a Thai employer (certain manual labour).
- Occupations open only to foreigners under specific MOU worker schemes.
Practical consequences:
- You cannot hire a foreign "office assistant", or a foreign bookkeeper doing ordinary local accounting.
- Titles such as "Marketing Manager", "Business Development Director" or "Software Engineer" are open.
- The job title on the permit must match what the person actually does.
The full list is published on the DOE site and reproduced on the BOI SMART Visa FAQ.
3. Who can sponsor a work permit?#
Normally a Thai-registered company, a BOI-promoted company, a licensed foreign company, a representative office, or a government/international body. The DOE and Immigration apply internal guidelines to private employers that are not written into the Emergency Decree but mirror Immigration Bureau Order 12/2568 (in force 23 January 2025), which governs the one-year extension that goes with the permit:
| Requirement | Common Bangkok practice |
|---|---|
| Paid-up capital | 2,000,000 THB per foreign work permit (max total 10 million THB for up to 10 permits) |
| Thai employees | 4 Thai employees on social security per foreign work permit |
| Spouse of a Thai national | 1,000,000 THB capital and 2 Thai employees |
| Minimum salary (for visa extension) | 50,000 THB/month: Europe (ex-Russia), US, Canada, Australia, Japan. 45,000 THB/month: Korea, Singapore, Taiwan, Hong Kong. 35,000 THB/month: other Asia, Latin America, Eastern Europe, Russia, South Africa. 25,000 THB/month: Africa, Cambodia, Myanmar, Laos, Vietnam |
| Tax and social security | Company and employee must file and pay correctly |
BOI-promoted companies and some other categories are exempt from the capital and ratio rules.
4. The usual sequence#
- Company is ready: registered, with capital paid up, Thai staff on social security, office lease, VAT registration if applicable.
- Foreigner obtains a Non-Immigrant visa: usually a Non-Immigrant B (business) visa from a Thai embassy, or conversion in Thailand in some cases.
- Apply for the work permit at the DOE (Bangkok has several offices by district; BOI and LTR cases are handled at the BOI's TIESC centre in One Bangkok, Rama IV Road), or online through the DOE e-WorkPermit system.
- Collect the work permit: now issued as a digital work permit (e-WorkPermit card and app record) rather than the old blue booklet.
The e-WorkPermit system (since 13 October 2025). The Ministry of Labour opened e-WorkPermit nationwide on 13 October 2025. Applications, renewals and status checks are filed online, 24 hours a day. You still attend a service centre once for identity verification and biometrics (Ministry of Labour announcement). Forum threads from late 2025 describe the usual teething problems of a new system: uploads rejected for file size, and accounts that had to be created by the employer first. Keep scans under the stated size limits, and have the employer's account set up before your start date.
- Apply for a one-year visa extension at Immigration based on employment.
- Ongoing: 90-day reports, re-entry permits when travelling, annual renewals of permit and extension.
5. Documents#
From the employee:
- passport with valid Non-Immigrant visa;
- 3 photos (3 × 4 cm), taken within 6 months, in formal dress and without glasses;
- medical certificate from a Thai clinic, issued within 30 days, confirming no prohibited diseases;
- degree certificates and CV (sometimes legalised);
- previous work references for specialist roles;
- for married applicants with a Thai spouse: marriage certificate and spouse ID.
From the employer:
- company affidavit and objectives (certified, recent);
- shareholder list (Bor Or Jor 5);
- VAT certificate (Por Por 20) if registered;
- latest financial statements and corporate tax return (Por Ngor Dor 50);
- social security filings showing Thai staff;
- office lease and map;
- employment contract or letter of appointment;
- photos of the office;
- director signatures and company seal.
6. Fees#
| Fee | Amount (DOE ministerial regulation, B.E. 2563) |
|---|---|
| Application | 100 THB |
| Work permit up to 3 months | 750 THB |
| Work permit 3–6 months | 1,500 THB |
| Work permit 6–12 months | 3,000 THB |
| Replacement | 500 THB |
| Change/addition of conditions | 150 THB per item |
Immigration fees are separate: the one-year extension is 1,900 THB; a single re-entry permit is 1,000 THB, multiple 3,800 THB.
7. Timeline#
- Work permit processing: the DOE service standard is about 7 working days after a complete submission; e-WorkPermit filings for BOI and LTR cases are usually faster (LTR digital permits take about 3–5 days).
- Visa extension: same-day filing, with an "under consideration" stamp and final approval about 30 days later.
- The very first cycle (visa + work permit + extension) typically takes 4–8 weeks.
8. Renewals and changes#
- Renew the work permit before it expires; late renewal is a violation.
- Changes in job title, employer address or employer require a permit amendment, and a new permit if you change employer.
- When employment ends, the employer should notify the DOE and the employee returns the permit; the visa extension is usually cancelled, leaving a short period to leave or change status.
9. Exemptions and alternatives#
- Urgent and necessary work of up to 15 days: a notification (form Bor Tor 10) instead of a full permit, for example machine repair or emergency technical work.
- Business visits: attending meetings, conferences, seminars, exhibitions, factory visits and short lectures are listed in a 2018 ministerial notification as activities that are not treated as work for these purposes.
- BOI promoted companies: work permits via the BOI single window, with different criteria.
- LTR visa holders receive a digital work permit with simplified conditions.
- SMART visa holders do not need a separate work permit for their approved role.
- DTV visa holders may not work for Thai employers; remote work for foreign employers is the intended use.
10. Common pitfalls#
- Starting work before the permit is issued, including attending client meetings as a director.
- Job title on the permit not matching actual duties.
- Working at a location not listed on the permit.
- Company not maintaining Thai headcount or filing social security.
- Salary paid below the Immigration minimum, which blocks the one-year extension.
- Forgetting 90-day reports or the re-entry permit when travelling (without it, the extension is lost on exit).
11. Practical tips for employers#
- Keep a "work-permit file" per foreign employee with every renewal and amendment.
- Diary expiry dates of passports, visas, work permits and 90-day reports.
- Ensure payroll shows the declared salary and correct withholding tax (PND.1).
- Prepare office photos with the company sign visible; officers ask for them.
12. Worked example: first permit for a new hire#
Situation. A Bangkok software company that is not BOI-promoted hires Lucas, a French backend engineer, at 85,000 THB/month. The company has 3 million THB in paid-up capital and 6 Thai employees on social security. It already employs one foreigner, so it needs 4,000,000 THB of capital and 8 Thai staff for two foreigners. It is short on both.
Options:
- Raise the capital and hire. Increase paid-up capital by 1 million THB (DBD registration of the increase) and hire 2 more Thai staff before filing. This is the most expensive route but the safest.
- Use the LTR. Lucas earns about USD 29,000 a year, below the LTR Highly Skilled floors (USD 40,000 even with a science master's), so this does not work here.
- Apply for BOI promotion for the software activity. BOI-promoted employers are outside the capital and ratio guidelines, and this suits a company planning more foreign hires.
Government cost of the path the company chose (raise capital, hire):
| Item | Cost (THB) |
|---|---|
| DBD capital-increase registration (500 THB per 1 million THB increase, min. 1,000) | ~1,000 |
| Work permit application + 1-year permit | 100 + 3,000 |
| Non-B visa (embassy, single entry) | ~2,000 |
| One-year extension | 1,900 |
| Multiple re-entry permit | 3,800 |
| Medical certificate | 300–1,000 |
| Government total | ≈ 12,000–13,000 |
Professional fees for a law firm to run the full file are typically 15,000–40,000 THB for the first year. Renewals cost less.
Timeline:
| Week | Step |
|---|---|
| 0–2 | Capital increase and Thai hires completed; documents gathered |
| 2–4 | Non-B issued (e-Visa) |
| 4 | Lucas enters Thailand; work permit filed |
| 5–6 | Digital work permit issued (about 7 working days) |
| 6 | One-year extension filed; "under consideration" stamp issued |
| ~10 | One-year extension granted |
13. Compliance calendar for each foreign employee#
| When | Action |
|---|---|
| Every 90 days of continuous stay | 90-day report (online, in person or by post) |
| Before any trip abroad | Re-entry permit, unless already multiple |
| Monthly | PND.1 withholding and SSO contributions on actual salary |
| 30–45 days before expiry | Renewal file for both work permit and extension |
| On job change or termination | Notify DOE within the prescribed period; return the permit; plan a visa change or departure |
| Annually | Audited accounts and PND.50 for the employer, which Immigration will ask for |
Frequently asked questions#
Do directors who don't get paid need a work permit? Generally yes if they perform work in Thailand. Signing documents abroad is different from working in Thailand, so get advice.
Can I work remotely for a foreign company without a work permit? The Emergency Decree contains no explicit exemption for remote work done in Thailand for a foreign employer. The government created the DTV and the LTR Work-from-Thailand category for exactly this group, and in practice enforcement targets work for Thai businesses and customers. If you need certainty, use one of those two visas. The Department of Employment has not published a formal ruling on this point.
Can I hold two work permits? You can be permitted to work for more than one employer with additional permissions, but it is not routine.
How much does a work permit cost in total? Government fees are modest (a few thousand THB a year); professional fees for preparing documents are usually higher.
Can a freelancer get a work permit? Not as an individual; a permit needs a sponsoring employer.
Does the work permit allow me to stay in Thailand? No. Your stay depends on your visa extension; the work permit only authorises work.
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Related guides#
- Thailand Business Visa (Non-Immigrant B): Requirements, Extension and Tips
- Thailand LTR Visa (Long-Term Resident): Categories, Requirements and Tax Benefits
- Payroll and Social Security in Thailand: Employer Guide
- Thailand DTV (Destination Thailand Visa): Remote Work, Requirements and Limits
Sources
- Ministry of Labour, e-WorkPermit launch (13 Oct 2025): https://www.mol.go.th/en/news/labour-minister-launches-e-workpermit-online-system-for-foreign-worker-registration-24-hour-nationwide-service-begins-october-13
- Department of Employment (DOE), Ministry of Labour: https://www.doe.go.th
- Royal Decree on Managing the Work of Foreigners B.E. 2560 (2017) and amendment B.E. 2561 (2018)
- DOE e-WorkPermit system: https://www.doe.go.th
- Immigration Bureau, Royal Thai Police: https://www.immigration.go.th
- Ministerial Regulation on fees under the Emergency Decree on Managing the Work of Foreigners, B.E. 2563 (2020), Department of Employment: https://www.doe.go.th
- Immigration Bureau Order No. 12/2568 (effective 23 January 2025): https://www.immigration.go.th
- Ministry of Labour notification on occupations prohibited to foreigners (1 April 2020)






