PND.1 and PND.1ก: when to file and who is listed

What PND.1 covers#

PND.1 is the withholding return "for withholding under s.50(1) on income paid under s.40(1)(2)":

• s.40(1): salaries, wages, allowances, bonuses and other benefits from employment;
• s.40(2): fees, commissions and other income from a position or from work done, paid to an individual.

Payments to companies and juristic partnerships go on PND.53; rent, services and professional fees paid to individuals go on PND.3 (see Withholding tax rates).

The PND.1 attachment has five income codes, each numbered on its own:

How the tax on each payment is worked out is in How tax is withheld from a salary.

Due dates#

• The tax month of PND.1 is the month the money is paid, not the month the work was done: October's salaries paid on 5 November go on November's PND.1.
• PND.1 is filed only for months with a payment.
• The online dates (the 15th, and 8 March) come from the Ministry of Finance's announcement No. 7 on internet filing, as amended by Nos. 8 and 9, which covers returns due from 1 February 2567 (2024) to 31 January 2570 (2027).
• s.58 of the Revenue Code sets January for the annual returns; a Ministry of Finance announcement extends it to February for s.40(1)(2) income.
• When the last day is a government holiday, the return can be filed on the next working day without a penalty or surcharge (see Tax deadlines on holidays).
• PND.1 is filed with the area revenue branch office where the office that pays is located.

Filed electronically#

PND.1 from the October 2566 (2023) tax month and PND.1ก from tax year 2566 are filed electronically (Director-General's announcement on income tax No. 58, clause 1/2, added by No. 438), in full from the January 2567 (2024) tax month: through e-Filing, the e-Withholding Tax system or a data file. Paper is accepted only with a letter giving the reason.

Who is listed on PND.1ก#

PND.1ก lists everyone the payer paid s.40(1) or s.40(2) income in the past year, not only those whose tax was withheld. A company or juristic partnership also reports the s.40(1) income of employees below the withholding threshold.

The PND.1ก attachment uses the same codes 1 to 5 as PND.1 and shows, for each person:

• their tax ID;
• their name and address;
• the income paid in the whole year, and the tax withheld and remitted in the whole year;
• the condition (1 withheld at source, 2 paid by the payer every time, 3 paid by the payer once).

If you change payroll programs in the middle of a year, PND.1ก still shows the payer's whole year, the months paid by the earlier program included.

The employee's 50 ทวิ#

The employer gives each employee a withholding tax certificate by 15 February of the year after the tax year, or within a month after an employee leaves during the year. It certifies that payer's income and tax for the year, with a line for the year's social security and provident fund contributions. The employee uses it for their own return (PND.90 or PND.91), due by the end of March each year. See The 50 ทวิ certificate.

Worked example#

In Panya#

Panya's payroll puts the tax of every posted payroll run on the PND.1 of the month it is paid, with an RD Prep file, and shows the due date in force for each workplace, moved off weekends and holidays. At the year end it prepares PND.1ก, listing every employee whether or not tax was withheld, and prints each employee's annual 50 ทวิ. See Paying social security and the tax and Annual returns in the manual.

FAQ#

Which month's PND.1 do October salaries paid on 5 November go on?#

November's: the tax month is the month the money is paid. That return is due by 7 December, or 15 December online.

Do employees below the tax threshold appear on PND.1ก?#

Yes. PND.1ก lists everyone paid s.40(1) or s.40(2) income in the year, and a company must report the s.40(1) income of employees below the withholding threshold too.

Can PND.1 still be filed on paper?#

PND.1 from the October 2566 tax month and PND.1ก from tax year 2566 are filed electronically. The Revenue Department accepts paper only with a letter giving the reason.

When must employees get their 50 ทวิ?#

By 15 February of the next year for those still employed, and within a month after leaving for those who left during the year.

Is PND.1 due in a month with no salary paid?#

No. PND.1 is filed only for months in which s.40(1) or s.40(2) income was paid.

Sources#

• PND.1 form and instructions, Revenue Department
• PND.1 attachment, Revenue Department
• PND.1ก form and instructions, Revenue Department
• PND.1ก attachment, Revenue Department
• Revenue Code ss.38–64 (s.50 ทวิ and s.58), Revenue Department
• Ministry of Finance announcement extending s.58 to February, Revenue Department
• Ministry of Finance announcement No. 7 on internet filing, as amended by Nos. 8 and 9, Revenue Department
• Director-General's announcement on income tax No. 58, Revenue Department
• Director-General's announcement on income tax No. 19, Revenue Department
• Revenue Department press release 35/2566 on electronic PND.1 and PND.1ก
• Revenue Department order ป.117/2545 on deadlines falling on holidays