Monthly payroll tax

Four different numbers

Tax for the year

What you owe on the whole year’s income, settled when you file PND91 by 31 March of the following year.

Monthly withholding

What the employer takes from each payment in advance under Order P. 96/2543. It is an estimate made month by month.

Tax already withheld

The total actually taken during the year (the employer’s 50 bis certificate).

Extra to pay or refund

Tax for the year minus tax already withheld, at filing time.

How each month is worked out

1. Regular pay for the month × the pay periods in the year (12, or the months left in the year for someone who started during it) gives a yearly figure.
2. Tax on that figure uses the year’s rules: 50% expenses up to 100,000, the allowances the employee declared to the employer (form ล.ย.01), social security for the month × the same periods, and the progressive rates.
3. That tax ÷ the periods, cut to the satang, is the month’s withholding. The leftover satang go on the year’s last withholding.
4. Bonus, overtime and other irregular pay: tax with all irregular pay so far added, minus the tax without it, minus tax already withheld on earlier irregular pay. This is why a bonus month is higher.
5. When pay changes, the month is recalculated on the new pay. In December the employer may bring the year’s total to the tax on the pay actually received.
6. Leaving during the year: in the last month the employer may recalculate with the allowances the employee proved, and settle any shortfall or excess from earlier months.

SourceRevenue Department Order P. 96/2543 with Examples 1–7

One point in the order that does not match its own example

Clause 1 (5) says to multiply an occasional payment by the number of payment periods in the year; Example 3 multiplies a bonus by 1. This tool follows the examples: each irregular payment is counted once and added up over the year (clause 1 (6) and Example 4). For a single bonus both readings give Example 3’s 9,000.

Not covered

• Tax years other than 2568 (2569 waits for the Revenue Department’s 2569 instructions, as in the annual calculator).
• Pay twice a month or weekly; this page assumes monthly pay.
• Tax paid by the employer on the employee’s behalf (clause 1 (7) and (8)).
• Lump sums paid once on leaving (excluded by clause 1).
• Donations in monthly withholding (they count only when paid) and allowance changes during the year except in the month of leaving.
• Income other than employment pay. Allowances you claim only when filing (such as RMF, Thai ESG, donations) are left to the annual calculator.

Sources

• Revenue Department Order P. 96/2543 with Examples 1–7
• Revenue Department, PND91 instructions for tax year 2568
• Social Security Office board resolution 27/2568 (temporary 3% contribution in some provinces)