Archive for October, 2010

PostHeaderIcon Guide to the employment of expatriates in Thailand

There are three different laws, three of their respective impact on employment of expatriates in Thailand and emigrants who all should, but with each other:

• Immigration law;

• Labour laws; and

• Tax law.

The Immigration Act

The Immigration Act requires that foreigners have in Thailand for the purpose of the work visa category b. be the Thai visa Thai embassies and consulates and visas must be obtained prior to arrival in Thailand. Accompanying spouse (not intended). If the category or prior to his arrival in Thailand, once again from the Embassy or consulate outside Thailand visa.

Category b and o visa is only valid for 90 days and hours during this period, you need a visa, after it (inside Thailand) be expanded. The extension of the period of 30 days (at the same time) are procedures for the application is granted and, if necessary for the completion and after approval to leave the work visa is issued for 1 year.

But immigration authorities extend only visa for 30 days or within 1 year after expatriate staff, immigration authorities, got the job or in the process that has been made and paid income tax in Thailand. If foreign staff both requirements, immigration authorities not to extend the visa and that it is necessary to leave the country ausgebürgerte to get another visa to the Embassy or consulate outside Thailand.

Labor law

Labour law requires that all foreigners working in Thailand should have a work permit. Duration of work permits and follow the same day visa categories (b). it is therefore necessary to apply for work permits at the same time, applications to extend visas.

Permission to work is a place where foreign workers have a job description and duration. Permission is not transferable, and owner of the employer to change permissions while in Thailand, a new application for a work permit is usually required. Work permit application and document intensive process of annoying and permissions can be hard to get anywhere from a few weeks to several months.

The Ministry of labour has an official list of documentation required for workers and employers. Although there is an extensive list of required additional documents have been Bona FIDE employment in Thailand. If your employer, nature and size, use a single service center, work permit, may take a few hours.

Tax law

Having not read the law in Thailand are sufficient income tax and require that the following result sets from Thailand are subject to:

* All entries with those in Thailand, in Thailand for the employer outside Thailand and result in Thailand, which has paid outside of Thailand. and

* All receipts paid for regardless of where the functions are carried out in Thailand; and

* All other revenues derived from marine sources, Thailand, in the same year were adopted, in which they were received.

Tax laws allow standard and the standard allowance deduction against income for Thailand. The standard deduction and manuals are shown in our sister publication, direct taxation of expatriates in Thailand. Tax laws also contain provisions that require all employers to deny the tax liabilities of the employee at the moment of payment applies strictly withholding tax and transfer tax, Department of revenue on a monthly basis.

Foreign expatriate staff cannot solve is voluntary, their provisions. The employer must withhold tax at all:

* The result is physically in Thailand; and

* The result is payable abroad, which have been or will be charged as expenditure in Thailand.

If expatriates have a work permit, but they are all his salary or wages, benefits and costs borne by an entity outside of Thailand, the request for income tax in Thailand by immigration laws and work.

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