Payroll
Free payroll for Thailand, with social security and PND.1
Panya is free online payroll software for Thai businesses. It pays employees monthly, twice a month or weekly, on a salary or a daily rate; computes each run's social security contributions and the tax withheld under s.50(1) of the Revenue Code; and gives you PND.1 with its RD Prep file, the Social Security Office's contribution file, payslips, and at year end PND.1ก and every employee's 50 ทวิ.
- Monthly, twice a month or weekly
- Social security 5% + 5%, wages 1,650–17,500 in 2569
- PND.1, PND.1ก and 50 ทวิ
- Included in free Panya Cloud
What a payroll run does for you
Every pay frequency
Monthly, twice-monthly and weekly runs. Daily-rate employees are paid for the days of the period, with a warning when the rate is below the minimum wage of their workplace's province.
In the manual → Every pay frequencySocial security
5% from the employee and 5% from the employer on wages from 1,650 to 17,500 baht in 2569, one contribution a month however often you pay, and the SSO's contribution list and file for each workplace.
In the manual → Social securityWithholding tax, PND.1 and PND.1ก
Tax under s.50(1) with each employee's ล.ย.01 allowances, bonuses as irregular pay and the December true-up. Each month's PND.1 with its RD Prep file, and PND.1ก for the year.
In the manual → Withholding tax, PND.1 and PND.1กPay on leaving
Statutory severance with its tax exemption, and other pay on leaving taxed apart under s.48(5) when the employee qualifies.
In the manual → Pay on leavingLeave, absence and overtime from HR
Approved unpaid leave comes off the pay (absence too, when your work rules say so), and overtime and holiday work are paid at the Labour Protection Act's rates, from approved timesheets.
In the manual → Leave, absence and overtime from HRStudent loans and court orders
Deductions for the Student Loan Fund and for court orders attaching the pay, in the order the law sets, with the month's report and the dates to remit them.
In the manual → Student loans and court ordersThe Workmen's Compensation Fund
The year's contribution at your business type's rate, on wages up to 20,000 baht a month and 240,000 a year per employee, with the estimate, the wage report and their dates.
In the manual → The Workmen's Compensation FundBank transfers, payslips and 50 ทวิ
Each employee's bank account and the run's transfers as a file, payslips, and the year's 50 ทวิ for every employee, which they also open themselves in self-service.
In the manual → Bank transfers, payslips and 50 ทวิStarting in the middle of the year
Enter what your earlier program paid each employee this year, and it counts in the December true-up, the 50 ทวิ and PND.1ก.
In the manual → Starting in the middle of the yearWhat payroll files, and when
| Form | What it reports | Due |
|---|---|---|
| PND.1 (ภ.ง.ด.1) | Tax withheld from the month's salaries | 7th of the next month; 15th online |
| Social security (สปส.1-10) | The employee's and the employer's contributions | 15th of the next month |
| 50 ทวิ | Each employee's certificate of the year's pay and tax | By 15 February of the next year, or within a month of leaving |
| PND.1ก (ภ.ง.ด.1ก) | The year's salaries and tax, every employee listed | End of February; 8 March online |
| Workmen's Compensation Fund | The employer's contribution for the year | Estimate in January, wages paid by the end of February, the difference by the end of March |
The online dates are those of the Ministry of Finance's internet-filing announcement No. 7, for returns due up to 31 January 2570. A date that falls on a Saturday, Sunday or public holiday moves to the next working day. Panya shows each run's dates already moved.
Guides on the subject
The rules, rates and dates, with a worked example and their sources. All guides →
- PND.1 and PND.1ก: when to file and who is listed
PND.1 is due by the 7th of the next month (the 15th online); PND.1ก by the end of February (8 March online), filed electronically, listing everyone paid.
Checked 19 October 2026
- Thai social security in 2569 (2026): how much, and when
In 2569 (2026) employee and employer each pay 5% of wages between 1,650 and 17,500 baht, at most 875 a month, due by the 15th of the next month.
Checked 19 October 2026
- How tax is withheld from a salary in Thailand
Annualise the pay, deduct 50% expenses up to 100,000 and allowances, apply the progressive rates and divide by the payments. Worked 30,000 baht example.
Checked 19 October 2026
- The Workmen's Compensation Fund: what an employer pays, and when
Thai employers alone pay the Workmen's Compensation Fund, 0.20–1.00% by business type on wages up to 240,000 baht a year each, once a year from January.
Checked 20 October 2026
- Is severance pay taxed in Thailand, and how?
Thai severance pay is tax-free up to the last 400 days' wages and 600,000 baht; after 5 years the rest may be taxed apart under s.48(5). An example.
Checked 20 October 2026
Questions, answered
Is Panya's payroll really free?
Yes. Payroll is part of Panya Cloud's free accounting, and no plan gates it. You pay only if you need more file storage or AI than the free allowance. Employees' self-service accounts are free and unlimited too.
Which pay frequencies and rates does it support?
Monthly, twice-monthly and weekly runs, for employees on a monthly salary or a daily rate. A daily-rate employee is paid for the days of the run's period. Hourly and piece rates are not supported yet.
Does Panya make the social security file?
Yes. The month's social security report gives the contribution file to upload in the Social Security Office's e-Service, one for each workplace, in the SSO's 135-character layout.
Can I start in the middle of the year?
Yes. Enter what your earlier program paid each employee this year (income, tax, social security and provident fund), and Panya counts it in the December true-up, the 50 ทวิ and PND.1ก.
Does Panya file PND.1 for me?
Panya prepares it: the month's PND.1 report and its RD Prep file, which you import into the Revenue Department's RD Prep program and file through e-Filing. Social security is filed the same way, with the file from Panya.
Run your next payroll in Panya
Set up payroll, add your employees and post your first run. Free.