ฉบับภาษาไทย: อ่านหน้านี้เป็นภาษาไทย
When is the monthly payroll withholding return (PND.1) due in Thailand?
Short answer
Tax withheld from employment income in a calendar month is remitted with form PND.1 by the 7th day of the following month, with a short extension for electronic filing through the Revenue Department's e-filing service. An annual summary, PND.1 Kor, is filed after the year ends.
The obligation belongs to the employer, not the employee: if withholding is under-deducted, the Revenue Department looks to the company for the shortfall plus surcharge, and the amount is usually not recoverable from staff months later. Run the payroll calculation on total taxable remuneration — allowances, bonuses and taxable benefits in kind — rather than base salary alone.
File even in a month with no payroll if the company remains registered as a withholding agent; a nil return costs nothing and closes a gap that surfaces at audit. Keep the withholding certificates issued to employees consistent with what was remitted, because reconciliation between PND.1, PND.1 Kor and the employees' own filings is a standard Revenue check. Scope, turnaround and fees are confirmed by IVC staff by phone, LINE or email — this site does not publish prices.
Reviewed as of 2026-08-04. General guidance only, not case-specific advice and not a guarantee of outcome. Government fees, conditions and processing times are set by the responsible authority and can change. This site does not publish prices — please ask our staff.
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