Briefly
June 5, 2025: Thailand’s Board of Investment (BOI) has issued Notification No. Por. 8/2568, introducing a new regulatory framework for hiring and renewing foreign employees under BOI-promoted projects.
The notification replaces all previous guidelines and establishes stricter requirements on Thai-to-foreign employee ratios, qualification standards, and payroll verification.
These changes directly affect how BOI-promoted companies hire, compensate, and renew foreign personnel starting late 2025.
Effective Dates
The new rules take effect in two phases, depending on when the BOI promotion certificate was issued.
- 1 October 2025 — applies to promotion certificates issued on or after 5 June 2025
- 1 January 2026 — applies to promotion certificates issued before 5 June 2025
Official texts:
📄 BOI Notification Por. 8/2568 (Thai Original, PDF)
📄 BOI Notification Por. 8/2568 (English Translation, PDF)
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Key Policy Changes
| Regulatory Area | Previous Framework | New Rules (Por. 8/2568) |
|---|---|---|
| Workforce ratio | No fixed ratio. | Minimum 70% Thai employees for manufacturing firms with over 100 staff. |
| Expat qualifications | Flexible, based on company need. | Multi-factor system — salary, age, and direct experience must all be met. |
| Salary verification | Based on contract. | “Promise vs Proof” system — contract for new hires, P.N.D.1 filings for renewals. |
| Remuneration source | Overseas payments sometimes accepted. | Mandatory local payroll through the Thai entity. |
BOI Infographics
BOI Thailand Por. 8/2568 – foreign employee rules (70% Thai staff & minimum income), effective Oct 1, 2025.
Workforce Ratio (70:30 Rule for Manufacturing)
The new 70:30 rule applies only to manufacturing companies with more than 100 employees.
Service-sector companies (TISO, ITC, R&D, IHQ, etc.), small manufacturers (≤100 employees), and short-term foreign assignments (≤6 months) are exempt.
The BOI may grant case-by-case exemptions for projects of strategic importance.
Calculation Methodology
- Thai employees: Counted based on the latest Social Security Office (SSO) filings.
- Foreign employees: Includes only permanent staff under BOI-promoted manufacturing certificates.
Formulas
Maximum Foreigners = (Total Thai Employees × 30) ÷ 70
Minimum Thais = (Number of Foreigners × 70) ÷ 30If the result is a decimal, round down.
Multi-Factor Qualification Framework
Each foreign employee must simultaneously meet all criteria for salary, age, and direct experience.
| Position Level | Minimum Age | Minimum Direct Experience | Minimum Monthly Income (THB) | Notes |
|---|---|---|---|---|
| Executive | ≥ 27 yrs | ≥ 5 yrs | 150,000 | CEO/President/MD exempt from age & experience but not income. |
| Manager | ≥ 27 yrs | ≥ 5 yrs | 75,000 (or 50,000 with relevant degree) | Experience must match role. |
| Operation Level | ≥ 22 yrs | ≥ 2 yrs with relevant education or 5 yrs without | 50,000 | Technicians and supervisors. |
| Engineer | ≥ 22 yrs | ≥ 2 yrs with degree or 10 yrs without | 75,000 (or 50,000 with engineering degree) | Experience must be in a related field. |
| IT Specialist / Researcher | ≥ 22 yrs | ≥ 2 yrs with degree or 5 yrs without | 75,000 (or 50,000 with related degree) | Degree in IT, science, or related field. |
| Workstation Operator (IBPO/BPO) | ≥ 22 yrs | Relevant training certificate | 35,000 | Number of operator positions tied to approved workstations. |
Short-term assignments (≤ 6 months) are exempt from the minimum income requirement.
Local Payroll and Salary Verification
All compensation must now be paid through a registered Thai entity.
This rule eliminates offshore payroll arrangements and integrates salary verification directly with Thai tax filings.
The “Promise vs Proof” System
- New applicants (“Promise”) — salary verified through the signed employment contract.
- Renewals (“Proof”) — salary confirmed via official tax filings (P.N.D.1 Kor or P.N.D.1).
This two-stage process creates an auditable link between contract terms and actual income paid and taxed in Thailand.
Validity Terms by Activity
| Activity / Position Type | Maximum Term | Notes |
|---|---|---|
| General positions | 2 years | Standard approval period. |
| TISO / BPO / IBPO | 1 year | Operators tied to approved workstations. |
| IHQ / ITC / IBC / R&D / Targeted Tech | 4 years | For strategic sectors. |
| Researchers (Science & Technology) | 4 years | Term linked to project duration. |
Renewals and Long-Term Policy
Renewal decisions will consider:
- Actual business needs (expansion, output, technology transfer).
- Compliance with the Thai employee ratio.
- Continued necessity of the foreign role.
Once a project is fully operational, the BOI expects a gradual reduction of foreign operational staff to support Thai workforce development.
Compliance Checklist
☑ Audit all current expatriates — confirm compliance with salary, age, and experience requirements.
☑ Recalculate the Thai-to-foreign ratio — for manufacturing firms with over 100 employees.
☑ Transition to full local payroll — ensure all salaries are paid through the Thai company.
☑ Update employment contracts — reflect new minimum salary and qualification standards.
☑ Prepare renewal documentation early — especially for 1-year positions.
Implementation Outlook
The BOI will integrate data from SSO, tax filings, and the Single Window system to verify compliance automatically.
Companies that fail to meet the new ratio or payroll requirements may face delays in visa/work-permit renewals and possible suspension of BOI privileges.
Early preparation — particularly payroll adjustments and contract updates — is essential before the 2026 deadline.
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