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Blog & actualités

Actualités fiscales et comptables thaïlandaises, mises à jour réglementaires et guides pratiques pour les entreprises opérant en Thaïlande.

Social Security Fund contributions cut to 2.5% (extended)

From September to November 2021, SSF contributions were reduced to 2.5% (from 5%) of base salaries for both employees and employers, capped at ฿375.

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Social Security Fund contributions cut to 2.5%

From June to August 2021, monthly SSF contributions were reduced to 2.5% of base salaries for both employees and employers, capped at ฿375 per month.

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Social Security Fund contributions cut to 0.5% for employees

From February to March 2021, employee SSF contributions were reduced to 0.5% of base salaries (capped at ฿75) and employer contributions to 3% (capped at ฿450).

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Penalties for late submission of Financial Statements to the DBD

Companies that fail to submit their audited financial statements to the Department of Business Development on time face fines ranging from ฿2,000 to ฿4,000.

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Social Security Fund contributions cut to 2%

From September to November 2020, monthly SSF contributions were reduced to 2% of base salaries for both employees and employers, capped at ฿300 per month.

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Super Savings Funds (SSFs) — New Tax Allowance

From 2020 to 2024, Super Savings Funds replaced Long-Term Equity Funds for tax allowance purposes, allowing deductions of up to 30% of gross assessable income, capped at ฿200,000.

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