Thailand Work Rules and Employment Documents: Compliance for Employers with 10 or More Employees

In short

In Thailand, from the day your company has 10 employees in aggregate, four documentation duties are triggered at once: establish and post work rules in Thai within 15 days (Section 108), prepare a Thai-language employee register for each employee within 15 days of their start date (Section 112), retain wage payment documents signed by the employee at every payroll run (Section 114), and submit an employment conditions form to the labour authorities in January every year (Section 115/1). The register and wage records must be kept for at least 2 years (Section 115).

Why "10 employees" is a watershed

Thailand's Labour Protection Act B.E. 2541 sets the starting point for a number of employer duties at "having 10 or more employees in aggregate". Many Chinese-invested businesses in Thailand start out with three to five people, and by the time they hire their 10th employee they often do not realize that, from that very day, the statutory paperwork requirements multiply. All four of the following duties are triggered at 10 employees:

Work rules Post within 15 days

Must be established in Thai, announced and put into effect within 15 days from the date the employer has 10 or more employees, with a copy kept at the workplace at all times and the rules posted for employees to see (Section 108).

Employee register Prepare within 15 days of start date

Must be prepared in Thai and kept at the place of business, ready for inspection by a labour inspector during business hours at any time (Section 112).

Wage payment documents Evidence at every payroll

Record attendance and the details of wages and overtime pay, signed by the employee as confirmation; evidence of a bank transfer is deemed by law to be a payment document (Section 114).

Annual employment conditions form File every January

Submit the form showing employment conditions and working conditions to the Director-General or a person appointed by the Director-General within January of every year, by the method announced by the Director-General (Section 115/1).

What the work rules must contain (Section 108)

The work rules (ข้อบังคับเกี่ยวกับการทำงาน) must be established in Thai and contain at minimum particulars on the following eight matters (Section 108):

(1) Working days, regular working hours, and rest periods
(2) Holidays and criteria for taking holidays
(3) Criteria for overtime work and work on holidays
(4) The date and place of payment of wages, overtime pay, holiday work pay, and holiday overtime pay
(5) Leave days and criteria for taking leave
(6) Discipline and disciplinary sanctions
(7) Grievance procedures
(8) Termination of employment, severance pay, and special severance compensation

Procedurally, three actions are all indispensable: announce and put the rules into effect within 15 days from the date the employer has 10 or more employees in aggregate; keep a copy at all times at the employer's place of business or office; and publish and post the rules at the employees' place of work, with the option of additionally publishing them by electronic means so employees can conveniently access them (Section 108).

The grievance procedure cannot be glossed over (Section 109)

The grievance procedure under item (7) of the work rules has its own minimum content requirements — it must spell out at least five points: the scope and meaning of grievances, the procedures and steps for filing grievances, the investigation and consideration of grievances, the process for resolving grievances, and the protection of complainants and related persons (Section 109). In practice, many templates just say "employees may raise grievances with management" in a single line — that falls short of the statutory minimum.

Amendments must go through the posting procedure again (Section 110)

For any amendment or modification of the work rules, the employer must announce the amended version and comply with paragraphs two and three of Section 108 mutatis mutandis — meaning it must likewise be announced and put into effect, a copy kept on file, and the text posted (Section 110). Changing the policy but only sending an internal email, without updating the posted text, means the amendment has not been validly implemented.

What the employee register must record (Sections 112 and 113)

The employee register (ทะเบียนลูกจ้าง) must be prepared in Thai and kept at the employer's place of business or office, ready for inspection by a labour inspector during business hours at any time; each employee's register entry must be completed within 15 days from the date the employee commences work (Section 112). The register must contain at least nine particulars (Section 113):

(1) First name and surname; (2) sex; (3) nationality; (4) date of birth or age
(5) Present address; (6) date of commencement of employment; (7) position or duties
(8) Agreed wage rate and other remuneration; (9) date of termination of employment

When the particulars change (for example a pay adjustment, a transfer, or a change of address), the employer must update the register within 15 days from the date of the change or from the date the employee notifies the employer (Section 113). The register is not a static file you fill in once at onboarding and forget.

Wage payment documents: the evidence every payroll must leave behind (Section 114)

An employer with 10 or more employees must prepare documents concerning the payment of wages, overtime pay, holiday work pay, and holiday overtime pay, containing at least: (1) the days and times of work; (2) the work output of piece-rate employees; and (3) the rate and amount of wages, overtime pay, holiday work pay, and holiday overtime pay that each employee actually receives (Section 114).

On payment, the employer shall have the employee sign the document as evidence. These particulars may be combined in a single document or separated into several. Where wages are paid by bank transfer into the employee's deposit account at a commercial bank or other financial institution, the evidence of the fund transfer into the account is deemed by law to be the payment document for that payment (Section 114) — an important simplification for companies that pay all staff via bank payroll, which generally removes the need for a separate signature on each payment; but the days and times of work and piece-rate output details (items 1 and 2) must still be recorded separately.

How long to keep them: at least 2 years, longer if there is a dispute (Section 115)

The employee register must be retained for not less than 2 years from the date that employee's employment ends; wage and other payment documents must be retained for not less than 2 years from the date of payment (Section 115).

⚠️ No routine destruction while a dispute is pending

If an employee has submitted a petition under Chapter 12 of the Act, a labour dispute has arisen under the labour relations law, or litigation in a labour case is underway, the employer must continue to retain the register and the wage payment documents until a final order or judgment is issued in that matter (Section 115). Destroying records while a dispute is pending amounts to surrendering your most important defence evidence.

The fixed task every January: the employment conditions form (Section 115/1)

To support labour inspection (Section 139), an employer with 10 or more employees must submit a form showing employment conditions and working conditions to the Director-General or a person appointed by the Director-General within January of every year, by the method set out in the Director-General's announcement; if the reported information changes, the employer must notify the change in writing within the month following the change (Section 115/1). Failure to submit or notify as required carries liability to a fine of up to THB 20,000 (Section 155/1).

The real-world risks of non-compliance

Nowhere to hide when the inspector calls: labour inspectors have the power to enter the place of business and employees' workplaces during business hours to inspect employment conditions, inquire into facts, take photographs, and copy documents relating to employment and wage payment as well as the employee register, and may issue written summonses requiring the employer to clarify facts or submit documents (Section 139). The register and wage records are the first materials an inspector asks to see by name.
A clearly defined fine for a late annual form: failure to submit the annual employment conditions form carries a fine of up to THB 20,000 (Section 155/1).
Other document duties also carry penalties: failing to establish work rules, prepare the register, or retain wage payment evidence are all subject to punishment under the Act's penalty chapter; the specific fine amounts are subject to the official provisions (our firm can help you confirm them).
A weak evidentiary position in labour disputes: without signed wage documents and attendance records, an employer will find it very hard to prove full payment in an overtime pay or severance pay dispute.

How SLF can help

SLF Accounting provides payroll and HR compliance services to Chinese-invested businesses in Thailand: drafting and updating Thai-language work rules that meet the minimum content of Sections 108 and 109 and handling their announcement and posting, building and maintaining an employee register to the standard of Sections 112 and 113, designing payslip and sign-off workflows that satisfy Section 114, and filing the annual employment conditions form on your behalf every January. If your company is approaching, or already past, 10 employees, we recommend a prompt compliance check of your employment documents — all four duties run on deadlines counted in days, and the earlier the gaps are closed, the lower the cost.

FAQ

After a Thai company reaches 10 employees, within how many days must it announce its work rules?

Within 15 days from the date the employer has 10 or more employees in aggregate, work rules in Thai must be announced and put into effect, a copy kept at the place of business at all times, and the rules published and posted at the employees' place of work (they may additionally be published by electronic means) (Section 108).

What must a Thai employee register record?

At least nine particulars: name, sex, nationality, date of birth or age, present address, date of commencement of employment, position or duties, agreed wage rate and other remuneration, and date of termination of employment; any change must be updated within 15 days (Section 113). The register must be in Thai, prepared within 15 days of the employee starting work, and ready for inspection by a labour inspector at any time (Section 112).

How long must payslips and the employee register be kept?

The employee register must be retained for not less than 2 years from the date the employee leaves, and wage payment documents for not less than 2 years from the date of payment; if a petition, a labour dispute, or litigation in a labour case arises, they must be retained until a final order or judgment is issued (Section 115).

If wages are paid by bank transfer, does the employee still need to sign the payslip?

The signing duty applies to the payment document under paragraph one of Section 114; where wages are transferred into the employee's deposit account at a commercial bank or other financial institution, the evidence of the fund transfer is deemed by law to be the payment document for that payment, so generally no separate signature is needed. But the statutory particulars — days and times of work, piece-rate output, and so on — must still be kept on record (Section 114).