🇹🇭 Thailand LAW – 2026 UPDATE

Thailand Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Thailand

California remote work laws and employment regulations guide

Table of Contents

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Overview of Remote Work in Thailand

1.1 Background and Development

Thailand’s legal framework for remote work arrangements underwent significant development with the enactment of the Labour Protection Act (No. 8) B.E. 2566 (2023), which added Section 23/1 to the Labour Protection Act B.E. 2541 (1998). This amendment was published in the Royal Thai Government Gazette on March 19, 2023, and came into effect on April 18, 2023.

According to information published by the Ministry of Labour, the amendment aimed to encourage working from home arrangements between employers and employees with objectives including enhancing work-life balance, reducing traffic congestion, and lowering energy and fuel consumption.

1.2 COVID-19 Impact

The global COVID-19 pandemic significantly accelerated the adoption of remote work practices in Thailand. During the pandemic period, the Ministry of Labour issued various directives for government officials to work from home as preventive measures. The Labour Protection Act (No. 8) B.E. 2566 (2023) was enacted to provide a formal legal framework for arrangements that had become widespread during the pandemic.

1.3 Current Status

As of 2025, Thailand’s remote work legal framework centers on Section 23/1 of the Labour Protection Act, supplemented by guidelines issued by the Department of Labour Protection and Welfare in April 2023. These provisions establish the requirements and protections for work-from-home and remote working arrangements conducted through information technology.

1.4 Key Government Agencies

Ministry of Labour (MOL)

Department of Labour Protection and Welfare (DLPW)

  • Official website: https://www.labour.go.th
  • Responsible for implementing and enforcing labor protection laws
  • Issues guidelines and interpretations of labor regulations

Social Security Office (SSO)

  • Official website: https://www.sso.go.th
  • Administers social security programs
  • Processes contributions and benefits

2.1 Primary Legislation

Labour Protection Act B.E. 2541 (1998)

  • Original enactment: February 12, 1998 (B.E. 2541)
  • Primary law governing labor protection in Thailand
  • Establishes fundamental rights and obligations for employers and employees

Labour Protection Act (No. 8) B.E. 2566 (2023)

  • Published in Royal Gazette: March 19, 2023
  • Effective date: April 18, 2023 (30 days after publication)
  • Official source: Royal Thai Government Gazette Volume 140, Part 39A

This amendment added Section 23/1 to the Labour Protection Act B.E. 2541 (1998), establishing the legal framework for work-from-home and remote working arrangements.

2.2 Section 23/1: Work from Home Provisions

According to the official English translation of Section 23/1 of the Labour Protection Act:

“For the interest of business operations of the employer and promoting the quality of life and the working of the employee, or in the case of necessity, the employer and the employee may agree to allow the employee to bring works duly hired to perform remotely from the place of business or the office of the employer or to work from home or the residence of the employee or any place through the use of information technology if the nature of works allows so.”

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

2.3 Implementing Guidelines

The Department of Labour Protection and Welfare announced guidelines on April 12, 2023, to provide officers, employers, and employees with clarification regarding Section 23/1 implementation and enforcement.

According to these guidelines:

Section 23/1 is characterized as a non-obligatory provision, with no penalties for employers who choose not to implement work-from-home arrangements or who do not comply with the specific requirements. The provision is designed to benefit both employers’ business operations and employees’ quality of life.

Source: Department of Labour Protection and Welfare Guidelines, announced April 12, 2023

2.4 Related Labor Laws

Labour Protection Act (No. 2) B.E. 2551 (2008)

  • Amended provisions regarding working hours and overtime

Labour Protection Act (No. 3) B.E. 2551 (2008)

  • Revised wage determination mechanisms

Labour Protection Act (No. 6) B.E. 2560

  • Amended minimum wage determination process

Labour Protection Act (No. 9) B.E. 2568 (2025)

  • Published in Government Gazette: November 7, 2025
  • Effective: December 7, 2025
  • Expanded maternity leave and introduced childcare leave provisions

2.5 Ministerial Regulations

Thailand’s labor protection system operates under the Labour Protection Act with implementation through Ministerial Regulations issued by the Ministry of Labour. These regulations provide specific details on various aspects of labor protection, including working hours, holidays, and wage payment.

Key Ministerial Regulations:

  • Ministerial Regulation (No. 14) B.E. 2555 (2012): Provisions on weekly holidays, annual holidays, and wage payment
  • Various sector-specific regulations regarding working hours and conditions

2.6 Social Security Framework

Social Security Act B.E. 2533 (1990)

  • Establishes the social security system
  • Defines contribution requirements and benefits

Section 33 of the Social Security Act requires employers and employees to contribute to the Social Security Fund, with benefits covering injury, sickness, disability, death, child delivery, child welfare, old age, and unemployment.

Definition and Scope of Remote/Telework

3.1 Legal Terminology

Thailand’s Labour Protection Act uses the Thai term “การทำงานที่บ้าน” (work from home) and refers to remote working through information technology.

3.2 Official Definition

According to Section 23/1 of the Labour Protection Act B.E. 2541 (1998), as amended:

Work from home or remote working is defined as work that an employee performs:

  • “remotely from the place of business or the office of the employer”
  • “from home or the residence of the employee”
  • “from any place through the use of information technology”

The provision specifies this applies when “the nature of works allows so.”

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

3.3 Key Elements

Based on Section 23/1, work-from-home arrangements contain the following elements:

1. Agreement Requirement The employer and employee “may agree” to allow remote working, indicating mutual consent is necessary.

2. Location Flexibility Work may be performed at:

  • The employee’s home or residence
  • Any other location
  • Remotely from the employer’s place of business or office

3. Technology Requirement The work is performed “through the use of information technology.”

4. Nature of Work Condition The arrangement is permissible “if the nature of works allows so.”

3.4 Scope of Application

Section 23/1 applies when:

“For the interest of business operations of the employer and promoting the quality of life and the working of the employee, or in the case of necessity…”

This indicates the provision is available for:

  • Business operational interests
  • Employee quality of life enhancement
  • Cases of necessity

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

3.5 Distinction from Other Work Arrangements

According to Department of Labour Protection and Welfare guidelines issued April 12, 2023, Section 23/1 specifically addresses work-from-home and remote working arrangements using information technology. This differs from:

  • Traditional office-based employment
  • Field work or site-based employment
  • Home-based manufacturing or production work under other legal frameworks

Applicability and Coverage

4.1 General Applicability of Labour Protection Act

The Labour Protection Act B.E. 2541 (1998) generally applies to employment relationships in Thailand where an employee works for an employer in exchange for wages.

Section 23/1’s work-from-home provisions are available as an option for employers and employees who meet the requirements specified in the section.

4.2 Employer Coverage

Section 23/1 does not specify minimum company size or industry restrictions for implementation of work-from-home arrangements. The provision is available to employers across sectors where:

  • The nature of work allows remote performance through information technology
  • Mutual agreement can be reached with employees
  • The arrangement serves business interests, employee quality of life, or necessity

4.3 Employee Coverage

The Labour Protection Act generally covers employees as defined in Section 5:

“Employee” means a person who agrees to work for an employer in return for wages, regardless of whether such person is called as an employee, or a daily wage employee, or in other terms.

Section 23/1 does not create additional eligibility restrictions for work-from-home arrangements beyond the general definition of employee under the Act.

4.4 Exemptions and Exclusions

Certain categories of workers may not be fully covered under the Labour Protection Act’s general provisions, which would affect application of Section 23/1:

According to Section 4 of the Labour Protection Act B.E. 2541 (1998), the Act does not apply to:

  • Central government administration
  • Provincial administration
  • Local government
  • State enterprises under the law on labour relations of state enterprises

Additionally, specific provisions apply differently to various sectors through Ministerial Regulations.

4.5 Foreign Workers

The Labour Protection Act applies to both Thai nationals and foreign workers legally employed in Thailand. According to Section 5 definitions, the Act applies based on the employer-employee relationship, not nationality.

Foreign workers with valid work permits are entitled to the same protections under the Labour Protection Act as Thai workers, including the option to enter into work-from-home arrangements under Section 23/1 where applicable.

Voluntary vs. Mandatory Arrangements

5.1 Voluntary Nature

Section 23/1 of the Labour Protection Act explicitly uses permissive language: the employer and employee “may agree” to allow work-from-home arrangements.

According to Department of Labour Protection and Welfare guidelines announced April 12, 2023:

Section 23/1 is a non-obligatory provision. The law does not mandate that employers allow employees to work from home, nor does it entitle employees to work from home based on personal decision alone.

5.2 Mutual Agreement Requirement

The provision requires mutual agreement between employer and employee for work-from-home arrangements to be implemented.

According to Section 23/1:

“the employer and the employee may agree to allow the employee to bring works duly hired to perform remotely…”

This indicates both parties must consent to the arrangement.

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

5.3 No Mandatory Right to Request

Unlike some jurisdictions with statutory rights to request flexible working arrangements, Thailand’s Section 23/1 does not create an employee right to demand or request work-from-home arrangements.

The decision to implement work-from-home arrangements requires agreement from both the employer and employee.

5.4 Employer Prerogative

Employers retain discretion to:

  • Determine whether to offer work-from-home arrangements
  • Assess whether the nature of work allows remote performance
  • Evaluate whether the arrangement serves business operational interests

According to the Department of Labour Protection and Welfare guidelines, there are no penalties for employers who choose not to implement work-from-home arrangements.

5.5 Employee Consent

Employees must provide consent for work-from-home arrangements. Section 23/1 establishes that arrangements are implemented when “the employer and the employee may agree,” indicating employee agreement is required.

Employees cannot be unilaterally required to work from home without their consent under a work-from-home agreement contemplated by Section 23/1.

5.6 No Penalty for Non-Implementation

According to Department of Labour Protection and Welfare guidelines from April 2023:

Section 23/1 contains no penalties for employers who:

  • Do not offer work-from-home arrangements
  • Choose not to enter into work-from-home agreements with employees
  • Decline employee requests for remote working

The provision is designed as an enabling framework rather than a mandatory requirement.

Written Agreement Requirements

6.1 Mandatory Written Form

Section 23/1 of the Labour Protection Act establishes that work-from-home agreements must be documented in writing or electronic format.

According to Section 23/1:

“In such case, an agreement in writing or in electronic information which can be accessed and utilized without changing the information or its content, shall be made by the employer.”

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

6.2 Form Requirements

The written agreement may be:

  • A physical written document
  • Electronic information that meets specific criteria

For electronic agreements, Section 23/1 specifies the information must be:

  • Accessible
  • Utilizable
  • Unchangeable in information or content

6.3 Required Agreement Contents

Section 23/1 specifies minimum details that must be included in work-from-home agreements:

(1) Duration of the Agreement “The period of commencing and terminating, or period for working remotely from the workplace or office of the employer or working from home, or working at the residence of the employee or working from any other place through the use of information technology.”

(2) Working Hours, Rest Periods, and Overtime “The period of working day and working hours in a working day, break period, and overtime work (if any).”

(3) Overtime, Holiday, and Leave Requirements “The requirements relating to overtime and overtime on holidays and other types of leave.”

(4) Scope of Work and Supervision “The scope of work, measures of control, and regulations concerning the supervision and inspection of an employer.”

(5) Expenses and Equipment “Expenses and benefits relating to working equipment and facilities and the damage from any incident that might occur.”

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

6.4 Template Agreements

According to Department of Labour Protection and Welfare guidelines from April 2023:

The Department published a template agreement for work-from-home arrangements in Thai language as a guideline for employers and employees. The template serves as an example, and parties may revise it as deemed appropriate while ensuring compliance with Section 23/1 minimum requirements.

The template is available through the Department of Labour Protection and Welfare.

6.5 Existing Arrangements

For employers and employees who agreed to work-from-home arrangements before Section 23/1 came into effect on April 18, 2023:

According to Department of Labour Protection and Welfare guidelines:

If the agreement was not previously recorded in writing or electronically, employers have a duty to prepare written or electronic information as required by Section 23/1.

6.6 Employer’s Duty to Prepare Agreement

Section 23/1 states: “an agreement in writing or in electronic information… shall be made by the employer.”

This indicates the employer bears responsibility for preparing the written agreement document, though the content must reflect the mutual agreement reached with the employee.

Employer Legal Obligations

7.1 General Obligations Under Labour Protection Act

Employers in Thailand have obligations under the Labour Protection Act B.E. 2541 (1998) that apply to all employees, including those working remotely under Section 23/1 arrangements.

7.2 Minimum Wage Requirements

Legal Framework: According to the Labour Protection Act, minimum wage rates are established by the Wage Committee and announced through Ministerial Regulations.

Current Minimum Wage Rates (Effective January 1, 2025):

According to the Notification of the Wage Committee on Minimum Wage Rate (No. 13), dated December 23, 2024, published in the Royal Gazette on December 27, 2024:

Minimum daily wage rates range from 337 to 400 baht per day, varying by province and district.

Regional Breakdown:

400 Baht per day (highest rate):

  • Chachoengsao Province
  • Chonburi Province
  • Phuket Province
  • Rayong Province
  • Koh Samui District, Surat Thani Province

380 Baht per day:

  • Mueang District, Chiang Mai Province
  • Hat Yai District, Songkhla Province

372 Baht per day:

  • Bangkok
  • Nakhon Pathom Province
  • Nonthaburi Province
  • Pathum Thani Province
  • Samut Prakan Province
  • Samut Sakhon Province

337 Baht per day (lowest rate):

  • Narathiwat Province
  • Pattani Province
  • Yala Province

Additional rates between 344-359 baht per day apply to other provinces.

Source: Ministry of Labour, Notification of the Wage Committee on Minimum Wage Rate (No. 13), December 23, 2024

Bangkok Minimum Wage Update:

Effective July 1, 2025, Bangkok’s minimum daily wage rate increased from 372 baht to 400 baht per day.

Source: Government Gazette, published June 17, 2025

Application to Remote Workers:

Minimum wage requirements apply to employees working remotely under Section 23/1 arrangements. The applicable rate is based on the province where the work is performed or where the employer’s business is located, as determined by applicable regulations.

7.3 Working Hours

According to Section 23 of the Labour Protection Act B.E. 2541 (1998), as amended:

Standard Working Hours: “An Employer shall notify a normal working time to an employee, by specifying the commencing and ending time of work in each day of the employee, which shall not exceed the working time for each type of work as prescribed in the Ministerial Regulations and not exceed eight hours per day.”

Weekly Limits: “the total working hours per week shall not exceed forty-eight hours.”

Flexible Arrangements: “Where the working hours of any day are less than eight hours, the Employer and the employee may agree to make up the remaining working hours in other normal working days, but not exceed nine hours per day and the total working hours per week shall not exceed forty-eight hours.”

Hazardous Work: “Except for the work which may be harmful to health and safety of the employees as prescribed in the Ministerial Regulations for which the normal working hours shall not exceed seven hours per day…”

Source: Labour Protection Act B.E. 2541 (1998), Section 23

These working hour requirements apply to employees under Section 23/1 work-from-home arrangements.

7.4 Overtime Requirements

According to Section 24 of the Labour Protection Act:

“An Employer shall not require an Employee to work overtime on a Working Day except with the employee’s consent.”

Overtime Compensation: Employees who work overtime are entitled to overtime pay at rates specified in the Labour Protection Act. The standard overtime rate is not less than 1.5 times the hourly wage rate.

These overtime requirements apply to employees working under Section 23/1 arrangements.

7.5 Rest Periods and Holidays

Daily Rest: Employers must provide employees with rest periods as prescribed in Ministerial Regulations.

Weekly Rest: According to Section 28 of the Labour Protection Act, employees are entitled to weekly holidays. The specific requirements are detailed in Ministerial Regulations.

Annual Holidays: According to Ministerial Regulation (No. 14) B.E. 2555, employees are entitled to traditional holidays and annual leave as prescribed.

These rest and holiday requirements apply to remote workers under Section 23/1.

7.6 Equal Treatment Requirement

Section 23/1 explicitly states:

“An employee who works remotely from the workplace or office of the employer or works from home or works at the residence of the employee or works from any other place through the use of information technology shall have the same rights as an employee who works at the place of business or office of the employer.”

This equal treatment provision requires that remote workers receive the same rights and protections as on-site workers.

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

7.7 Wage Payment Requirements

According to Section 69 of the Labour Protection Act:

Employers must pay wages to employees at least once per month unless otherwise agreed. Payment must be made within seven days after the end of the wage payment period.

Wages must be paid in Thai currency at the workplace or other agreed location.

7.8 Leave Entitlements

Employers must provide leave entitlements as prescribed in the Labour Protection Act and Ministerial Regulations, including:

  • Sick leave (as prescribed in Ministerial Regulations)
  • Annual leave (as prescribed in Ministerial Regulations)
  • Maternity leave (as prescribed in the Labour Protection Act)
  • Other leave types as specified in law

According to the Labour Protection Act (No. 9) B.E. 2568 (2025), effective December 7, 2025:

Extended Maternity Leave: Female employees are entitled to up to 120 days of maternity leave per pregnancy, increased from 98 days. Employers must pay full wages for 60 days, increased from 45 days.

New Childcare Leave: Female employees who have taken maternity leave are entitled to an additional 15 days of leave to care for newborns with health complications, disabilities, or conditions that could lead to future medical risks.

Source: Ministry of Labour announcement regarding Labour Protection Act (No. 9) B.E. 2568 (2025)

These leave entitlements apply to employees working under Section 23/1 remote work arrangements.

Equipment and Expense Provisions

8.1 Agreement Requirements

Section 23/1 of the Labour Protection Act requires that work-from-home agreements specify:

“Expenses and benefits relating to working equipment and facilities and the damage from any incident that might occur.”

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

8.2 Employer and Employee Agreement

The specific allocation of equipment costs and expense reimbursement must be determined through agreement between the employer and employee. Section 23/1 does not mandate specific equipment provision or expense reimbursement requirements but requires these matters to be addressed in the written agreement.

8.3 No Statutory Minimum Requirements

Unlike some jurisdictions, Thailand’s Section 23/1 does not establish statutory minimum equipment provision or expense reimbursement requirements. The parties have flexibility to agree on arrangements regarding:

  • Provision of work equipment (computers, phones, etc.)
  • Internet connectivity costs
  • Electricity and utility expenses
  • Office supplies and materials
  • Other work-related expenses

8.4 Documentation of Arrangement

The written agreement required under Section 23/1 must include provisions regarding “expenses and benefits relating to working equipment and facilities.” This requires parties to document their agreement on equipment and expense matters.

Working Hours and Overtime Regulations

9.1 Standard Working Hours

According to Section 23 of the Labour Protection Act B.E. 2541 (1998):

Daily Limit: Normal working hours shall not exceed eight hours per day, except where flexible arrangements are agreed upon (not exceeding nine hours per day).

Weekly Limit:
Total working hours per week shall not exceed forty-eight hours.

Hazardous Work: For work that may be harmful to health and safety as prescribed in Ministerial Regulations, normal working hours shall not exceed seven hours per day.

Source: Labour Protection Act B.E. 2541 (1998), Section 23

9.2 Application to Remote Workers

Section 23/1 requires that work-from-home agreements specify:

“The period of working day and working hours in a working day, break period, and overtime work (if any).”

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

This indicates that standard working hour limitations apply to employees working remotely, and the specific schedule must be documented in the written agreement.

9.3 Overtime Work

According to Section 24 of the Labour Protection Act:

“An Employer shall not require an Employee to work overtime on a Working Day except with the employee’s consent.”

Overtime Limitations: Ministerial Regulations prescribe maximum overtime hours permitted in various sectors.

Overtime Compensation: Employees who work overtime are entitled to compensation. The standard rate for overtime work on working days is not less than 1.5 times the hourly wage rate.

Source: Labour Protection Act B.E. 2541 (1998), Section 24

9.4 Rest Periods

Section 23/1 requires work-from-home agreements to specify “break period,” indicating that rest period requirements apply to remote workers.

According to Section 28 of the Labour Protection Act, employees are entitled to rest periods as prescribed in Ministerial Regulations.

9.5 Holiday and Weekend Work

Weekly Holidays: According to Section 28 of the Labour Protection Act, employees are entitled to weekly holidays.

Holiday Work: According to Section 25, employers may require employees to work on holidays only under specified circumstances, including:

  • When the description or nature of work requires continuous operation
  • Emergency work
  • Specific business types as prescribed in Ministerial Regulations

Holiday Work Compensation: Employees who work on holidays are entitled to additional compensation as prescribed in the Labour Protection Act and Ministerial Regulations.

Source: Labour Protection Act B.E. 2541 (1998), Sections 25-27

These holiday work provisions apply to employees working under Section 23/1 arrangements.

Health and Safety Requirements

10.1 General Health and Safety Obligations

Employers have health and safety obligations under the Labour Protection Act that extend to employees working remotely.

10.2 Medical Services

According to Section 96 of the Labour Protection Act:

Employers with 50 or more employees must provide medical services or arrangements for medical treatment for employees.

The specific requirements vary based on establishment size and are detailed in Ministerial Regulations.

10.3 Workplace Safety Standards

Chapter 5 of the Labour Protection Act addresses welfare and work environment safety. While specific workplace safety standards are primarily designed for physical workplaces, employers retain general duty of care obligations for employee health and safety.

10.4 Damage and Incident Provisions

Section 23/1 requires work-from-home agreements to address:

“the damage from any incident that might occur.”

This requires employers and employees to agree on provisions regarding incidents or damage that may occur during remote work performance.

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

10.5 Occupational Health Guidelines

According to Ministry of Labour information from 2020:

The Ministry of Labour, through the Department of Labour Protection and Welfare, has considered guidelines for safety measures on occupational health and working environment for those who accept work to do at home.

These guidelines provide considerations for employers implementing work-from-home arrangements, though specific mandatory requirements depend on the nature of work and employment circumstances.

Data Protection and Privacy

11.1 Personal Data Protection Framework

Thailand enacted the Personal Data Protection Act B.E. 2562 (2019), which establishes requirements for collection, use, and disclosure of personal data.

While the Personal Data Protection Act is separate from labor law, it affects employers’ handling of employee data in remote work contexts.

11.2 Employee Supervision and Monitoring

Section 23/1 requires work-from-home agreements to specify:

“The scope of work, measures of control, and regulations concerning the supervision and inspection of an employer.”

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Employers who implement monitoring or supervision measures for remote workers must comply with applicable data protection requirements under the Personal Data Protection Act.

11.3 Confidentiality Requirements

Employers may establish confidentiality and data security requirements for employees working remotely. These requirements should be specified in the work-from-home agreement.

11.4 No Specific Remote Work Data Protection Provisions

Section 23/1 of the Labour Protection Act does not contain specific data protection provisions beyond requiring that supervision and control measures be specified in written agreements. Data protection for remote workers is governed by the general framework under the Personal Data Protection Act.

Employee Rights and Protections

12.1 Right to Disconnect

Section 23/1 of the Labour Protection Act establishes a right to disconnect for employees working remotely:

“An employee shall have the right to refuse all communications with the employer or his/her superior or from a supervisor or inspector of the employer after the end of normal working hours or after the completion of assigned work unless the employee has given prior written consent.”

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Key Elements:

Protected Time:

  • After the end of normal working hours
  • After completion of assigned work

Protected Activity: Employees may refuse “all communications with the employer or his/her superior or from a supervisor or inspector.”

Exception: The employee may provide “prior written consent” to be contacted during protected time.

12.2 Equal Treatment Rights

Section 23/1 explicitly provides:

“An employee who works remotely from the workplace or office of the employer or works from home or works at the residence of the employee or works from any other place through the use of information technology shall have the same rights as an employee who works at the place of business or office of the employer.”

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

This equal treatment provision ensures remote workers are entitled to:

  • The same wages and benefits
  • The same leave entitlements
  • The same protections under the Labour Protection Act
  • All other employment rights applicable to on-site employees

12.3 Protection from Termination

Remote workers are protected by the same termination provisions as on-site workers under the Labour Protection Act.

According to Section 118, employers who terminate employment must provide:

  • Advance notice of at least one pay period
  • Severance pay based on length of service (as prescribed in Section 118)

Severance Pay Rates:

  • Employed 120 days to 1 year: 30 days wages
  • Employed 1 to 3 years: 90 days wages
  • Employed 3 to 6 years: 180 days wages
  • Employed 6 to 10 years: 240 days wages
  • Employed 10 years or more: 300 days wages

Enhanced Severance Calculation (2024 Amendment): According to Tax Ministerial Regulation No. 394, the tax exemption for statutory severance payments increased. The exemption is now the lower of the employee’s total wages for the last 400 days or 600,000 baht, replacing previous limits of 300 days or 300,000 baht respectively.

Source: Labour Protection Act B.E. 2541 (1998), Section 118; Tax Ministerial Regulation No. 394

12.4 Right to File Complaints

According to Department of Labour Protection and Welfare guidelines from April 2023:

If an employee believes the employer has not acted in line with requirements under Section 23/1 or fails to make payments as per the agreement during work-from-home arrangement, the employee may file a complaint with the competent labour inspector for investigation.

The labour inspector is empowered to issue orders requiring compliance.

12.5 Social Security Rights

Employees working under Section 23/1 arrangements retain full social security rights.

According to the Social Security Act B.E. 2533 (1990), as amended:

Employees aged 15 to 60 working for employers must be registered with the Social Security Office within 30 days from the date the employee starts working.

Benefits Coverage:

  • Injury or sickness benefits
  • Maternity benefits
  • Disability benefits
  • Death benefits
  • Child benefits
  • Old-age benefits
  • Unemployment benefits

Source: Social Security Office of Thailand

Contribution Requirements: Both employers and employees contribute 5% of the employee’s monthly wage (calculated on wages up to 15,000 baht per month). The government also contributes to the fund.

Remote workers are entitled to the same social security coverage and benefits as on-site workers.

12.6 Leave Entitlements

Remote workers retain all leave entitlements under the Labour Protection Act and Ministerial Regulations, including:

Sick Leave: As prescribed in Ministerial Regulation (No. 14) B.E. 2555

Annual Leave: As prescribed in Ministerial Regulation (No. 14) B.E. 2555

Maternity Leave: According to the Labour Protection Act (No. 9) B.E. 2568 (2025), effective December 7, 2025:

  • Up to 120 days per pregnancy
  • Employers must pay full wages for 60 days
  • Additional 15 days for childcare if newborn has health complications

Other Leave: Traditional holidays and other leave types as prescribed in Ministerial Regulations

12.7 Wage and Overtime Rights

Remote workers are entitled to:

Minimum Wage: At rates prescribed by the Wage Committee for the applicable province (337-400 baht per day as of January 1, 2025, varying by location)

Overtime Compensation: For overtime work performed with consent, at rates prescribed in the Labour Protection Act (minimum 1.5 times hourly wage rate for working day overtime)

Timely Payment: Wages must be paid at least monthly, within seven days after the end of the wage payment period

Source: Labour Protection Act B.E. 2541 (1998)

Tax and Social Security Framework

13.1 Personal Income Tax

Tax Authority: Revenue Department, Ministry of Finance Official website: https://www.rd.go.th

Tax Year: The Thai tax year runs from January 1 to December 31.

Tax Residency: According to Thai tax law, an individual is considered a tax resident if they reside in Thailand for 180 days or more in a calendar year.

Tax Obligations for Residents: Tax residents are subject to personal income tax on:

  • Thai-sourced income
  • Foreign-sourced income remitted to Thailand

Tax Rates: Thailand uses progressive tax rates. Personal income tax brackets are established by Revenue Department regulations.

2025 Filing Deadlines:

  • For filing online: March 31
  • For filing in person: March 31

13.2 Social Security Contributions

Legal Framework: Social Security Act B.E. 2533 (1990), as amended

Administering Agency: Social Security Office (SSO) Official website: https://www.sso.go.th

Contribution Rates: According to the Social Security Act, effective January 1, 2023:

Employee Contribution: 5% of monthly wage Employer Contribution: 5% of monthly wage Government Contribution: 2.75% of monthly wage

Wage Base Cap: Contributions are calculated on monthly wages up to 15,000 baht. Wages exceeding this amount are not subject to additional contributions.

Source: Social Security Office of Thailand

Registration Requirements: Employers must register with the Social Security Office within 30 days of hiring their first employee. This applies to companies with one or more employees aged 15 to 60.

Submission Deadline: Contributions must be submitted to the SSO by the 15th of the following month.

Foreign Workers: Foreign workers legally employed in Thailand with valid work permits must register with the SSO and are entitled to the same benefits as Thai employees.

13.3 Social Security Benefits

According to the Social Security Act, insured persons are entitled to the following benefits:

Non-Occupational Injury or Sickness:

  • Medical services
  • Cash benefits of 50% of wages when absent from work (up to 90 days per incident, maximum 180 days per year)
  • Requires contributions for at least 3 months out of the previous 15 months

Maternity Benefits:

  • Medical services for pregnancy and childbirth
  • Cash maternity benefits

Disability Benefits: Benefits for persons who become disabled

Death Benefits: Benefits paid to beneficiaries upon death of insured person

Child Benefits: Monthly allowance for children of insured persons

Old-Age Benefits: Pension benefits for insured persons who reach retirement age (currently 55)

Unemployment Benefits: Benefits for unemployed persons who meet qualifying requirements

Source: Social Security Office of Thailand

13.4 Workmen’s Compensation Fund

Legal Framework: Workmen’s Compensation Act

Employer Obligation: According to the Workmen’s Compensation Act, employers must contribute to the Workmen’s Compensation Fund.

Coverage: The fund provides benefits for employees who suffer injury, illness, disability, or death arising from work.

Contribution Rate: Employer-only contribution (no employee contribution required). Rates vary by industry risk classification.

13.5 Employee Welfare Fund

Effective Date: October 1, 2025

Legal Framework: According to Ministerial Regulations issued in November 2024:

A mandatory Employee Welfare Fund (EWF) will take effect from October 1, 2025, for businesses with ten or more employees.

Contribution Rates:

  • October 1, 2025 to September 30, 2030: 0.25% of salary (split equally between employer and employee)
  • From October 1, 2030: 0.5% of salary (split equally between employer and employee)

Coverage: The fund provides financial security for employees in cases of:

  • Voluntary departure or retirement
  • Dismissal without compensation
  • Death of employee

Exemptions: Employers who have arranged for provident fund or have made alternative provisions for employee welfare in cases of role elimination or death are exempt from the mandatory Employee Welfare Fund.

Source: Ministerial Regulations, November 2024

13.6 Provident Fund (Optional)

Thailand has a voluntary Provident Fund system established under the Provident Fund Act B.E. 2530 (1987).

Provident Funds are employer-sponsored retirement savings plans where:

  • Employer and employee make voluntary contributions
  • Contributions are tax-deductible subject to limits
  • Funds are managed by licensed fund management companies

Provident Funds are not mandatory but are common in larger companies and provide additional retirement benefits beyond social security.

13.7 Tax Treatment of Remote Work

Remote Work for Thai Companies: Thai tax residents working remotely for Thai companies are subject to standard income tax on employment income, regardless of whether work is performed on-site or remotely.

Remote Work for Foreign Companies: Tax treatment depends on:

  • Individual’s tax residency status (180-day test)
  • Whether income is remitted to Thailand
  • Applicability of double taxation agreements

Foreign Income Remittance: According to Departmental Instruction No. Por. 161/2566:

Effective January 1, 2024, foreign-sourced income earned from that date is considered assessable income in Thailand when remitted into the country, regardless of when it was earned.

Tax residents must report foreign-sourced income remitted to Thailand in the tax year it enters the country.

Double Taxation Agreements: Thailand has Double Taxation Agreements (DTAs) with over 60 countries. These agreements may provide relief from double taxation for individuals who are tax residents in both Thailand and another country.

13.8 Withholding Tax Obligations

Employer Obligations: Employers must withhold personal income tax from employee wages and remit to the Revenue Department monthly.

According to Notification of the Director-General of the Revenue Department (No. 438), dated September 21, 2023:

Changes were introduced to the process for submission of monthly withholding tax forms.

Employers must calculate withholding tax based on progressive tax rates and employee circumstances.

Work Permits for Foreign Workers

14.1 General Work Permit Requirements

Legal Framework: Working of Aliens Act B.E. 2551 (2008)

Administering Agency: Department of Employment, Ministry of Labour Official website: https://www.doe.go.th

General Requirement: According to the Working of Aliens Act, foreigners performing work in Thailand generally require a work permit, with specific exemptions prescribed by law.

14.2 Work Permit for Employment

Foreign nationals employed by Thai companies must obtain a work permit before commencing work.

Application Process: Work permit applications are submitted through:

  • Bangkok Employment Offices (for Bangkok area)
  • Provincial Employment Offices (for other provinces)

Required Documentation: Applications require documentation including:

  • Valid passport and visa (typically Non-Immigrant Visa Category B)
  • Employment contract
  • Company registration documents
  • Educational certificates
  • Other documents as prescribed

Validity Period: Work permits are issued for periods determined by the authorized official, typically not exceeding one year, renewable upon application.

14.3 Minimum Salary Requirements for Foreign Workers

Immigration Law Requirements: While the Labour Protection Act establishes minimum wages applicable to all workers, immigration law establishes higher minimum salary requirements for foreign workers obtaining work permits and visas.

According to information from the Department of Employment:

Minimum monthly salary requirements for foreign workers vary by nationality and region:

For most nationalities:

  • From Western countries: 35,000 baht per month minimum
  • From certain Asian, Eastern European, South American, and other countries: 25,000 baht per month minimum

These requirements are established under immigration regulations, not labor protection law, and are necessary for securing work permits and business visas (Non-Immigrant Visa Category B).

14.4 Remote Work for Foreign Employers

Legal Status: The legal status of working remotely in Thailand for foreign employers while residing in Thailand on tourist visas or other non-work visas remains unclear in official regulations.

Work Permit Requirement: According to the Working of Aliens Act B.E. 2551 (2008), foreigners performing work in Thailand generally require a work permit.

Definition of “Work”: The Act broadly defines work as engaging in work by exerting energy or using knowledge, whether or not for wages or other benefit.

This broad definition could potentially encompass remote work for foreign employers, though enforcement practices and official interpretations require verification with immigration authorities.

14.5 Destination Thailand Visa (DTV)

Introduction: Thailand introduced the Destination Thailand Visa (DTV) in July 2024 for remote workers and digital nomads.

Official Announcement: The DTV was announced by the Thai Cabinet and launched July 15, 2024.

Visa Characteristics:

  • Validity: 5 years from date of issuance
  • Stay Duration: 180 days per entry
  • Extension: Can be extended once per entry for additional 180 days
  • Entry Type: Multiple entry

Eligibility: Applicants must be:

  • Over 20 years old
  • Remote workers earning income from abroad, OR
  • Participants in designated “Thai Soft Power Activities” (Muay Thai training, cooking classes, medical treatment, etc.)

Financial Requirements: Applicants must demonstrate minimum financial capability of 500,000 Thai baht (approximately $14,000-15,000 USD).

Application Fee: 10,000 baht (fee may vary by embassy/consulate)

Extension Fee: Initially announced as 10,000 baht, though some reports suggest it may be the standard tourist visa extension fee of 1,900 baht.

Work Authorization: The DTV permits remote work for foreign income but does NOT grant the right to work for Thai employers or establish a business in Thailand. For local employment, a Non-Immigrant B visa and work permit are required.

Application Process: Applications must be submitted from outside Thailand at Thai embassies or consulates. Requirements and processing times vary by location.

90-Day Reporting: DTV holders are subject to Thailand’s 90-day residential address reporting requirement to immigration.

Important Note: The DTV is a relatively new visa category. Requirements, fees, and implementation details continue to evolve. Prospective applicants should verify current requirements with the nearest Royal Thai Embassy or Consulate.

Source: Various announcements from Thai government agencies, July 2024

14.6 Prohibited Occupations for Foreigners

Legal Framework: Royal Decree Prescribing Occupations and Professions Prohibited to Aliens B.E. 2522 (1979)

According to this decree, 39 occupations are prohibited for foreign workers, including:

  • Manual labor work
  • Agricultural work
  • Bricklaying, carpentry, and other construction work
  • Driving motor vehicles (with specific exceptions)
  • Sales work (with specific exceptions)
  • Tour guide work (with specific exceptions)
  • Various professional services reserved for Thai nationals

Foreign workers cannot obtain work permits for prohibited occupations.

Compliance and Registration Requirements

15.1 Social Security Registration

Employer Obligation: According to the Social Security Act, employers must register with the Social Security Office within 30 days of hiring their first employee.

Registration Process:

  • Register at the Social Security Office having jurisdiction over the workplace
  • Submit employee information
  • Obtain establishment registration number

Employee Registration: Within 30 days from the date an employee starts working, the employer must submit the employee’s Social Security Fund application.

Applies to Remote Workers: These registration requirements apply to employees working under Section 23/1 remote work arrangements.

15.2 Work Rules and Regulations

Legal Requirement: According to Section 108 of the Labour Protection Act:

Employers with 10 or more employees must prepare work rules in Thai language covering specified matters including:

  • Working days and hours
  • Holidays and leave
  • Overtime and holiday work
  • Wage payment
  • Disciplinary rules and procedures
  • Complaint procedures
  • Termination and severance pay
  • Other matters prescribed

Notification Requirement: Work rules must be notified to the labour inspector and posted at the workplace.

Application to Remote Work: Work rules should address remote work arrangements if Section 23/1 arrangements are implemented for any employees.

15.3 Notification Requirements

Employment Commencement: According to the Social Security Act, employers must notify the Social Security Office when employees commence employment.

Termination: According to Section 120 of the Labour Protection Act, employers must notify termination to employees in writing, specifying:

  • Termination date
  • Reasons for termination
  • Any wages or benefits due

Changes to Employment Terms: Significant changes to employment terms should be documented and, where required by work-from-home agreements under Section 23/1, agreed upon in writing.

15.4 Record-Keeping Requirements

Employment Records: Employers must maintain records of:

  • Employee personal information
  • Wage payments
  • Working hours
  • Leave taken
  • Other employment-related information

Retention Period: Records must be retained as prescribed in Ministerial Regulations.

Application to Remote Workers: The same record-keeping requirements apply to employees working under Section 23/1 arrangements.

15.5 Labour Inspector Access

Inspection Authority: According to the Labour Protection Act, labour inspectors have authority to:

  • Enter workplaces during working hours
  • Question employers and employees
  • Examine documents and records
  • Investigate complaints

Application to Remote Work: While traditional workplace inspections focus on physical locations, employers implementing Section 23/1 arrangements remain subject to labour inspector oversight regarding compliance with written agreement requirements and employee protections.

Enforcement Mechanisms and Penalties

16.1 Labour Inspector Authority

Designated Authority: According to the Labour Protection Act, labour inspectors appointed by the Minister of Labour have authority to enforce the Act’s provisions.

Powers: Labour inspectors may:

  • Issue orders requiring employers to comply with the Act
  • Investigate complaints
  • Examine documents and question parties
  • Enter workplaces to conduct inspections

16.2 Employee Complaint Mechanism

According to Department of Labour Protection and Welfare guidelines from April 2023:

Employees who believe employers have not acted in line with Section 23/1 requirements or have failed to make payments according to work-from-home agreements may file complaints with competent labour inspectors for investigation.

Labour inspectors are empowered to issue orders requiring compliance.

Complaint Filing: Employees may file complaints at:

  • Provincial Labour Protection and Welfare Offices
  • Labour Protection and Welfare Offices having jurisdiction over the workplace
  • Department of Labour Protection and Welfare headquarters

16.3 No Penalties for Section 23/1 Non-Compliance

According to Department of Labour Protection and Welfare guidelines from April 2023:

Section 23/1 is characterized as a non-obligatory provision with no penalties for:

  • Employers who choose not to implement work-from-home arrangements
  • Failure to enter into written agreements for work-from-home (when arrangements are not implemented)
  • Non-compliance with Section 23/1’s specific requirements

Important Distinction: While Section 23/1 itself contains no penalties, employers must still comply with all other Labour Protection Act requirements (minimum wage, working hours, overtime pay, etc.) for employees working under Section 23/1 arrangements. Violations of these general provisions carry penalties as prescribed in the Act.

16.4 Penalties for Labour Protection Act Violations

General Penalty Structure: The Labour Protection Act prescribes penalties for various violations:

Wage Payment Violations: Violations of wage payment provisions may result in:

  • Fines as prescribed in the Act
  • Orders to pay outstanding wages

Working Hours Violations: Violations of working hour limitations may result in:

  • Fines as prescribed in the Act
  • Orders to cease violations

Termination Violations: Improper termination may result in:

  • Orders to reinstate employees
  • Orders to pay compensation
  • Fines for procedural violations

Administrative Penalties: Labour inspectors may issue administrative orders requiring compliance with specific provisions.

16.5 Labour Court Jurisdiction

Legal Framework: The Labour Court has jurisdiction over disputes arising under the Labour Protection Act.

Types of Cases: The Labour Court handles:

  • Disputes regarding wages and benefits
  • Wrongful termination claims
  • Disputes regarding working conditions
  • Other labor-related disputes

Filing Process: Employees may file cases in Labour Court after attempting reconciliation through the labour inspector or Department of Labour Protection and Welfare.

16.6 Remedies Available

For Employees: Employees may seek:

  • Payment of unpaid wages or benefits
  • Compensation for wrongful termination
  • Orders requiring compliance with agreements
  • Other remedies as appropriate under the Labour Protection Act

For Employers: Employers may seek:

  • Clarification of obligations
  • Defence against unfounded complaints
  • Interpretation of agreements

Resources

17.1 Ministry of Labour

Official Name: Ministry of Labour (กระทรวงแรงงาน)

Address: Ministry of Labour Building Mitmaitri Road, Din Daeng District Bangkok 10400 Thailand

Phone: +66 (0) 2232-1462-4

Hotline: 1506 (Call center for labor-related inquiries)

Official Website:

E-Service Portal: https://lb.mol.go.th

17.2 Department of Labour Protection and Welfare

Official Name: Department of Labour Protection and Welfare (กรมสวัสดิการและคุ้มครองแรงงาน)

Address: 149 Mitmaitri Road Din Daeng District Bangkok 10400 Thailand

Phone:

  • Main line: +66 (0) 2245-2973-89
  • Hotline: 1546

Email:

Official Website:

Services:

  • Labor protection enforcement
  • Work-from-home agreement guidance
  • Complaint investigation
  • Labour inspector services

17.3 Department of Employment

Official Name: Department of Employment (กรมการจัดหางาน)

Services:

  • Work permit processing for foreign workers
  • Employment services
  • Overseas employment administration

Main Office Address: Department of Employment Ministry of Labour Building Mitmaitri Road, Din Daeng Bangkok 10400

Official Website: https://www.doe.go.th

Bangkok Employment Offices:

Bangkok Employment Office 1: Phone: +66 (0) 2235-0627, +66 (0) 2235-0628 Jurisdiction: Bang Rak, Pathumwan, Sathon, Yan Nawa, Bang Kho Laem

Bangkok Employment Office 2: Phone: +66 (0) 2427-5918, +66 (0) 2427-4113 Jurisdiction: Chom Thong, Thung Khru, Bang Khun Thian, Bang Bon, Rat Burana

Bangkok Employment Office 3: Phone: +66 (0) 2398-6630 Jurisdiction: Khlong Toei, Bang Na, Pravet, Phra Khanong, Watthana, Suan Luang

Bangkok Employment Office 4: Phone: +66 (0) 2948-6007-9, +66 (0) 2509-2590, +66 (0) 2509-7944-5 Jurisdiction: Various districts

Bangkok Employment Office 5: Phone: +66 (0) 2540-7003-9 Jurisdiction: Klong Sam Wa, Min Buri, Lat Krabang, Saphan Sung, Nong Chok, Sai Mai

17.4 Social Security Office

Official Name: Social Security Office (สำนักงานประกันสังคม)

Address: Social Security Office Headquarters Rama VI Road, Phaya Thai District Bangkok

Phone: 1506 (Press 1 for Social Security)

Official Website: https://www.sso.go.th

Services:

  • Social security registration
  • Contribution processing
  • Benefits administration
  • Foreign worker social security

17.5 Immigration Bureau

Official Name: Immigration Bureau, Royal Thai Police

Headquarters Address: Government Complex, Building B 120 Moo 3, Chaengwattana Road Laksi, Bangkok 10210

Phone: +66 (0) 2141-9889

Official Website: https://www.immigration.go.th

Services:

  • Visa processing
  • Work permit coordination
  • Destination Thailand Visa (DTV) information
  • 90-day reporting

17.6 Revenue Department

Official Name: Revenue Department (กรมสรรพากร) Ministry of Finance

Address: Revenue Department 90 Soi Phaholyothin 7, Phaholyothin Road Phaya Thai, Bangkok 10400

Phone: 1161 (Tax Call Center)

Official Website: https://www.rd.go.th

Services:

  • Personal income tax
  • Withholding tax
  • Tax registration
  • Tax rulings and interpretations

17.7 Provincial Labour Offices

Labour Protection and Welfare Offices are located in all 77 provinces of Thailand. Contact information for specific provincial offices can be found at:

https://www.labour.go.th

Provincial offices provide:

  • Local labour inspector services
  • Complaint filing
  • Work rule registration
  • Local enforcement

Primary Legal Sources

Labour Protection Act B.E. 2541 (1998)

  • Original enactment: February 12, 1998
  • Available at: Thai government legal databases

Labour Protection Act (No. 8) B.E. 2566 (2023)

Social Security Act B.E. 2533 (1990)

  • Establishes social security system
  • As amended by subsequent acts

Working of Aliens Act B.E. 2551 (2008)

  • Governs work permits for foreign nationals

Personal Data Protection Act B.E. 2562 (2019)

  • Governs personal data protection

Government Agency Sources

Ministry of Labour

Department of Labour Protection and Welfare

  • Official website: https://www.labour.go.th
  • Guidelines on Section 23/1 (announced April 12, 2023)
  • Template work-from-home agreements
  • Enforcement information

Social Security Office

  • Official website: https://www.sso.go.th
  • Contribution rate information
  • Benefits information
  • Registration requirements

Department of Employment

Immigration Bureau

Revenue Department

Ministerial Regulations and Notifications

Notification of the Wage Committee on Minimum Wage Rate (No. 13)

  • Date: December 23, 2024
  • Published: Royal Gazette, December 27, 2024
  • Effective: January 1, 2025
  • Establishes 2025 minimum wage rates

Ministerial Regulation (No. 14) B.E. 2555 (2012)

  • Provisions on holidays, leave, and wage payment

Tax Ministerial Regulation No. 394

  • Severance pay tax exemption
  • Effective for income from January 1, 2023 onwards

Employee Welfare Fund Ministerial Regulations

  • Issued: November 2024
  • Effective: October 1, 2025

Official Gazettes

Royal Thai Government Gazette

International Organization Sources

International Labour Organization (ILO)

  • Convention No. 177 on Home Work
  • Technical assistance and studies on Thailand

Frequently Asked Questions

Q1: Is remote work legally recognized in Thailand?

A: According to the Labour Protection Act (No. 8) B.E. 2566 (2023), which came into effect April 18, 2023, remote work and work-from-home arrangements are legally recognized through Section 23/1. This section allows employers and employees to mutually agree on arrangements for employees to work remotely from the employer’s office, from home, or from any location using information technology, if the nature of work allows.

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Q2: Are employers required to allow employees to work from home?

A: According to Department of Labour Protection and Welfare guidelines from April 2023, Section 23/1 is a non-obligatory provision. The law does not mandate that employers allow employees to work from home. Work-from-home arrangements require mutual agreement between employer and employee.

There are no penalties for employers who choose not to implement work-from-home arrangements.

Source: Department of Labour Protection and Welfare Guidelines, April 12, 2023

Q3: Must work-from-home arrangements be in writing?

A: According to Section 23/1 of the Labour Protection Act, work-from-home agreements must be documented in writing or electronic format. The agreement may be in physical written form or as electronic information that can be accessed and utilized without changing the information or its content.

The written agreement must be prepared by the employer and must include specified minimum contents including duration, working hours, overtime provisions, scope of work, supervision measures, and equipment/expense provisions.

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Q4: What is the “right to disconnect” in Thailand?

A: Section 23/1 of the Labour Protection Act establishes that employees working remotely have the right to refuse all communications with the employer or superiors after the end of normal working hours or after completion of assigned work, unless the employee has given prior written consent.

This means employees cannot be required to respond to work communications outside working hours without their advance written agreement to be contacted during such times.

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Q5: Do remote workers have the same rights as office-based workers?

A: According to Section 23/1, employees who work remotely “shall have the same rights as an employee who works at the place of business or office of the employer.”

This means remote workers are entitled to:

  • The same minimum wage
  • The same working hour protections
  • The same overtime compensation
  • The same leave entitlements
  • All other protections under the Labour Protection Act

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Q6: Are employers required to provide equipment for remote workers?

A: Section 23/1 requires that work-from-home agreements specify “expenses and benefits relating to working equipment and facilities.” However, the law does not mandate that employers must provide equipment or reimburse specific expenses.

The allocation of equipment costs and expenses must be determined through agreement between employer and employee and documented in the written work-from-home agreement.

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Q7: What is the current minimum wage in Thailand?

A: According to the Notification of the Wage Committee on Minimum Wage Rate (No. 13), dated December 23, 2024, effective January 1, 2025:

Minimum daily wage rates range from 337 to 400 baht per day, varying by province and district.

Highest rate (400 baht/day): Chachoengsao, Chonburi, Phuket, Rayong, Koh Samui District

Effective July 1, 2025, Bangkok’s minimum wage increased to 400 baht per day.

Lowest rate (337 baht/day): Narathiwat, Pattani, Yala

The minimum wage applies to all employees, including those working remotely under Section 23/1 arrangements.

Source: Ministry of Labour, Wage Committee Notification (No. 13), December 23, 2024; Government Gazette, June 17, 2025

Q8: Do foreign workers need work permits to work remotely in Thailand?

A: According to the Working of Aliens Act B.E. 2551 (2008), foreigners performing work in Thailand generally require work permits.

For foreign workers employed by Thai companies working remotely from Thailand, standard work permit requirements apply.

For foreigners working remotely for foreign employers while residing in Thailand, the legal status remains unclear in official regulations. The Working of Aliens Act broadly defines “work,” which could potentially encompass remote work for foreign employers.

The Destination Thailand Visa (DTV), introduced July 2024, permits remote work for foreign income but does not constitute a work permit for local Thai employment.

Individuals should verify their specific situation with the Department of Employment or immigration authorities.

Source: Working of Aliens Act B.E. 2551 (2008)

Q9: What is the Destination Thailand Visa (DTV)?

A: The Destination Thailand Visa (DTV) is a visa category introduced by Thailand in July 2024 specifically for remote workers and digital nomads.

Key characteristics:

  • Validity: 5 years
  • Stay duration: 180 days per entry, extendable once for additional 180 days
  • Multiple entry visa
  • Minimum financial requirement: 500,000 baht
  • Application fee: 10,000 baht (varies by embassy)

The DTV permits remote work for foreign income but does NOT grant permission to work for Thai employers or establish a business in Thailand.

Application must be made from outside Thailand at Thai embassies or consulates.

Source: Thai government announcements, July 2024

Q10: How are social security contributions calculated?

A: According to the Social Security Act, as of January 1, 2023:

Contribution rates:

  • Employee: 5% of monthly wage
  • Employer: 5% of monthly wage
  • Government: 2.75% of monthly wage

Wage base cap: Contributions are calculated on monthly wages up to 15,000 baht. Wages exceeding this amount are not subject to additional contributions.

Example calculation: For an employee earning 20,000 baht per month:

  • Contribution base: 15,000 baht (capped amount)
  • Employee contribution: 750 baht (5% of 15,000)
  • Employer contribution: 750 baht (5% of 15,000)

Remote workers under Section 23/1 arrangements are subject to the same social security contributions as office-based workers.

Source: Social Security Office of Thailand

Q11: Can employees file complaints if employers don’t follow Section 23/1 requirements?

A: According to Department of Labour Protection and Welfare guidelines from April 2023:

If an employee believes the employer has not acted in line with Section 23/1 requirements or fails to make payments according to the work-from-home agreement, the employee may file a complaint with the competent labour inspector for investigation.

Labour inspectors are empowered to issue orders requiring compliance.

However, Section 23/1 itself is characterized as non-obligatory with no penalties for non-implementation. Complaints would focus on failure to comply with agreed-upon terms or violations of other Labour Protection Act provisions (wages, hours, etc.).

Source: Department of Labour Protection and Welfare Guidelines, April 12, 2023

Q12: Do remote workers receive maternity leave?

A: According to the Labour Protection Act (No. 9) B.E. 2568 (2025), effective December 7, 2025:

Female employees are entitled to:

  • Up to 120 days maternity leave per pregnancy (increased from 98 days)
  • Employers must pay full wages for 60 days (increased from 45 days)
  • Additional 15 days childcare leave for newborns with health complications

Section 23/1 provides that remote workers have the same rights as office-based workers, so these maternity leave provisions apply equally to employees working under work-from-home arrangements.

Source: Labour Protection Act (No. 9) B.E. 2568 (2025); Labour Protection Act (No. 8) B.E. 2566 (2023)

Q13: What are the maximum working hours for remote workers?

A: According to Section 23 of the Labour Protection Act:

Standard limits are:

  • Maximum 8 hours per day (or 9 hours with flexible arrangement agreement)
  • Maximum 48 hours per week

For hazardous work as defined in Ministerial Regulations:

  • Maximum 7 hours per day

These limits apply to remote workers under Section 23/1. The specific working schedule must be documented in the written work-from-home agreement.

Source: Labour Protection Act B.E. 2541 (1998), Section 23

Q14: Are remote workers entitled to overtime pay?

A: According to Section 24 of the Labour Protection Act, employers may not require employees to work overtime without the employee’s consent.

When employees work overtime with consent, they are entitled to overtime compensation at rates prescribed in the Labour Protection Act. The standard rate is not less than 1.5 times the hourly wage rate for overtime on working days.

Section 23/1 requires work-from-home agreements to specify “requirements relating to overtime and overtime on holidays.”

Remote workers are entitled to the same overtime protections and compensation as office-based workers.

Source: Labour Protection Act B.E. 2541 (1998), Section 24; Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Q15: Can employers monitor remote workers?

A: Section 23/1 requires work-from-home agreements to specify “the scope of work, measures of control, and regulations concerning the supervision and inspection of an employer.”

Employers may implement supervision and monitoring measures for remote workers, but these must be:

  • Specified in the written work-from-home agreement
  • Compliant with Thailand’s Personal Data Protection Act B.E. 2562 (2019) regarding employee data

The specific monitoring measures must be agreed upon between employer and employee and documented in writing.

Source: Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Q16: What happens if employers and employees had informal work-from-home arrangements before April 2023?

A: According to Department of Labour Protection and Welfare guidelines from April 2023:

For employers and employees who agreed to work-from-home arrangements before Section 23/1 came into effect on April 18, 2023:

If the agreement was not previously recorded in writing or electronically, employers have a duty to prepare written or electronic information as required by Section 23/1.

Source: Department of Labour Protection and Welfare Guidelines, April 12, 2023

Q17: Are there tax implications for working remotely in Thailand?

A: For Thai tax residents (individuals residing in Thailand 180 days or more per calendar year):

Thai-sourced income: Subject to personal income tax

Foreign-sourced income: According to Departmental Instruction No. Por. 161/2566, effective January 1, 2024, foreign-sourced income earned from that date is considered assessable income when remitted to Thailand.

Tax residents must report foreign-sourced income remitted to Thailand in the tax year it enters the country.

Double Taxation Agreements: Thailand has DTAs with over 60 countries that may provide relief from double taxation.

Individuals should consult with tax professionals for specific situations.

Source: Revenue Department regulations

Q18: Can employers terminate remote workers?

A: Remote workers are protected by the same termination provisions as office-based workers under the Labour Protection Act.

According to Section 118, employers who terminate employment must provide:

  • Advance notice of at least one pay period
  • Severance pay based on length of service

Severance pay rates:

  • 120 days to 1 year: 30 days wages
  • 1 to 3 years: 90 days wages
  • 3 to 6 years: 180 days wages
  • 6 to 10 years: 240 days wages
  • 10+ years: 300 days wages

Section 23/1 explicitly provides that remote workers have the same rights as office-based workers.

Source: Labour Protection Act B.E. 2541 (1998), Section 118; Labour Protection Act (No. 8) B.E. 2566 (2023), Section 3

Q19: Is there a mandatory Employee Welfare Fund?

A: According to Ministerial Regulations issued in November 2024:

An Employee Welfare Fund (EWF) becomes mandatory effective October 1, 2025 for businesses with ten or more employees.

Contribution rates:

  • October 1, 2025 to September 30, 2030: 0.25% of salary (split between employer and employee)
  • From October 1, 2030: 0.5% of salary (split between employer and employee)

Exemptions: Employers who have arranged provident funds or alternative welfare provisions for role elimination or death are exempt.

Remote workers are subject to the same EWF requirements as office-based workers.

Source: Ministerial Regulations, November 2024

Q20: Where can I find the official template for work-from-home agreements?

A: According to Department of Labour Protection and Welfare guidelines from April 2023:

The Department published a template agreement for work-from-home arrangements in Thai language as a guideline for employers and employees.

The template is available through the Department of Labour Protection and Welfare:

Website: https://www.labour.go.th

The template serves as an example. Employers and employees may revise it as deemed appropriate while ensuring compliance with Section 23/1 minimum content requirements.

Source: Department of Labour Protection and Welfare Guidelines, April 12, 2023