A BOI-promoted company can hire foreign employees in Thailand, but only under the precise conditions set by BOI Notification Por. 8/2568, issued on 5 June 2025. This regulation replaces the previous rules and introduces three major changes: a Thai workforce ratio for larger manufacturers, minimum salary thresholds for each position level, and a local payroll requirement. It has applied since 1 October 2025 to newly promoted companies, and since 1 January 2026 to all existing BOI companies. In 2026, the BOI also tightened the supporting documents it asks for, in particular proof of social security contributions, now required from every promoted company. If you are setting up a BOI structure in Thailand or already manage a promoted company, these rules apply to you today.
Last updated: October 2026
Why the rules for hiring foreigners changed in 2025
In June 2025, the BOI tightened the conditions for employing foreigners in the companies it promotes. The stated goal is twofold: attract highly skilled foreign talent, while making sure BOI companies create local jobs and develop Thai skills.
Notification Por. 8/2568 replaces Notification Por. 3/2567 of August 2024. It introduces a more structured framework, with cumulative criteria on salary, age and experience for each foreign employee. It also ends salary payments from abroad and strengthens the verification of income.
These changes affect every BOI company that wants to hire new foreign staff or extend the positions of its current expatriates.
The 70/30 ratio: a rule that does not apply to everyone
The most widely discussed rule in Notification Por. 8/2568 is the 70/30 ratio. It requires that at least 70% of the workforce be Thai nationals. But this rule does not apply to every BOI company.
Who is subject to the 70/30 ratio?
Only manufacturing companies with more than 100 employees. Outside this specific case, the ratio does not apply:
- Service businesses are exempt, whatever their size
- Manufacturers with fewer than 100 employees are exempt
- Short-term foreign positions (temporary or urgent assignments of less than 6 months) are not subject to the ratio
- The BOI may grant case-by-case exemptions for manufacturing projects of strategic importance
How is the ratio calculated?
In practice, the ratio translates into two simple formulas:
- Maximum number of foreigners allowed = (Number of Thai employees × 30) ÷ 70
- Minimum number of Thai employees required = (Number of foreigners × 70) ÷ 30
For example, a factory with 140 Thai employees can employ up to 60 foreigners. The same ratio is checked both for new position approvals and for extensions. If the company falls below 70% Thai staff, new foreign positions and extensions will not be approved until the ratio is restored.
The Thai headcount is evidenced by social security records: Thai employees count when they are registered with the Social Security Office and contributions are paid for them. Manufacturers subject to the ratio have filed proof of their monthly contributions through the BOI Single Window since 1 October 2025 (certificates issued on or after 5 June 2025) or 1 January 2026 (earlier certificates).
Qualification criteria for foreign employees
To be approved by the BOI, a foreign employee must meet three criteria at the same time: minimum age, relevant work experience and minimum monthly salary. These conditions are cumulative: failing just one of them is enough for the application to be rejected.
Criteria by position level
| Position level | Minimum age | Relevant experience | Minimum monthly salary (THB) |
|---|---|---|---|
| Executive (CEO, MD, CFO, COO, GM, etc.) | 27 * | 5 years * | 150,000 |
| Management (Manager, Assistant MD, Advisor) | 27 | 5 years | 75,000 (or 50,000 with a bachelor’s degree or higher) |
| Operational (Supervisor, Coordinator, Consultant, Sales Executive) | 22 | 2 years with a matching qualification, or 5 years without | 50,000 |
| Engineer | 22 | 2 years with an engineering degree, or 10 years without | 75,000 (or 50,000 with an engineering degree) |
| IT Specialist | 22 | 2 years with a relevant degree, or 5 years without | 75,000 (or 50,000 with a relevant degree) |
| Science and technology researcher | 22 | 2 years with a matching qualification, or 5 years without | 75,000 (or 50,000 with a relevant degree) |
| Workstation operator (BPO, IBPO) | 22 | Evidence of relevant training | 35,000 |
* The Chairman, President, CEO and Managing Director are exempt from the age and experience requirements, but not from the 150,000 THB salary threshold. Other executive positions, such as CFO or General Manager, remain subject to all three criteria.
Teachers and pilots have their own requirements (professional licence and supporting documents from the relevant authority), with no minimum salary set by the Notification. Positions approved for less than 6 months are exempt from the minimum salary thresholds.
The local payroll requirement: no more salaries paid from abroad
Notification Por. 8/2568 requires that the salaries of all BOI foreign employees be paid by the Thai company. Arrangements in which part or all of the salary is paid from abroad, such as split payroll or payment by the parent company, are no longer accepted. This requirement applies to all sectors, not only manufacturing.
This rule has two direct consequences:
- The BOI company must run an operational payroll in Thailand
- Salaries must be declared to the Thai Revenue Department on the PND 1 (monthly) and PND 1 Kor (annual summary) withholding tax forms
How the BOI verifies salaries
The BOI checks income in two ways, depending on the situation:
- New position: the salary is evidenced by the signed employment contract. A formal employment contract is required for every new work permit application.
- Extension: the salary must be confirmed by the PND 1 Kor or PND 1 tax filings, which show the amounts actually paid and declared in Thailand
This creates a direct link between the contract and the amounts actually paid and declared in Thailand. A salary that appears in the contract but not in the tax filings will block the extension.
2026 updates: tax documents and social security proof
In the first half of 2026, the BOI changed the supporting documents it asks for twice. Both changes are procedural, but an incomplete file is now simply not accepted.
PND 1 and PND 1 Kor: certified or plain copies
From 13 February 2026, the BOI required extension applications to include a copy of the PND 1 or PND 1 Kor certified by the Revenue Department, instead of the scanned copies accepted until then. Companies using an accountant or another third party to obtain these certified copies had to issue an appointment letter for that representative through the Revenue Department system, backed by a valid power of attorney signed by an authorised director.
The BOI relaxed this rule on 9 April 2026. For visa extension applications, it now accepts either certified or non-certified tax documents, provided the cover page, the page showing the foreign employee’s name and the payment receipt page all show the same tax reference number. In practice, a complete and consistent set of pages matters more than certification. If you still choose to obtain certified copies through a third party, the appointment letter and power of attorney remain necessary.
Social security proof now required from every BOI company
Since 9 April 2026, proof of social security contributions is no longer limited to manufacturers subject to the 70/30 ratio. It applies to all BOI-promoted companies, with a frequency that depends on the type and size of the business:
| Company type | What to file | When |
|---|---|---|
| Service companies, and manufacturers with fewer than 30 employees | Evidence of social security contributions paid | Once a year, by 28 February |
| Manufacturers with more than 30 employees | Proof of the most recent monthly contributions | Every three months |
Applications submitted to the BOI without the required social security documentation are not accepted. A company that forgets this filing can therefore find its foreign staff applications blocked, even if every other criterion is met. For the contribution rates and the wage ceiling, see our article on Thai labour law for foreign employers.
Maximum approval periods by type of activity
The maximum duration of a foreign position approved by the BOI depends on the promoted activity. A longer approval period means fewer extensions and less paperwork.
- General positions (including manufacturing): up to 2 years per approval
- IHQ, ITC, IBC, R&D, target technology development, electronic design and science and technology researchers: up to 4 years
- TISO, BPO and IBPO: up to 1 year
- Short-term positions (less than 6 months): the duration of the assignment, with no minimum salary and no ratio requirement
Implementation timeline
- 1 October 2025: Notification Por. 8/2568 applies to promotion certificates issued on or after 5 June 2025
- 1 January 2026: it applies to promotion certificates issued before 5 June 2025
- 13 February 2026: certified PND 1 or PND 1 Kor required for extensions
- 9 April 2026: social security proof extended to all BOI companies; non-certified tax documents accepted again for visa extensions, under conditions
Since 1 January 2026, all BOI companies are therefore subject to these rules, regardless of when they were promoted.
What this means in practice for your BOI company
Five priorities for any BOI company that employs or plans to hire foreigners:
- Check your Thai/foreign ratio if you are a manufacturer with more than 100 employees. Falling below 70% Thai staff blocks new foreign positions and extensions.
- Move to local payroll if any salaries are still paid from abroad. Without proper PND 1 filings, extensions will be rejected.
- Review existing positions against the new age, experience and salary criteria. A position that no longer meets the thresholds will not be extended.
- Add the social security filing to your compliance calendar: 28 February each year for service companies and smaller manufacturers, every three months for larger manufacturers.
- Prepare complete tax document sets before each extension: cover page, employee name page and payment receipt, all with the same tax reference number.
These obligations come on top of the other reporting duties of promoted companies, such as the quarterly progress report during the implementation phase. See our article on BOI quarterly progress reports.
Key takeaways
- BOI Notification Por. 8/2568 (June 2025) governs the employment of foreigners in all BOI-promoted companies, in force since October 2025 or January 2026 depending on the certificate date.
- The 70/30 ratio (at least 70% Thai staff) only applies to manufacturers with more than 100 employees. Service businesses and smaller manufacturers are exempt.
- Each foreign employee must meet three criteria at the same time: minimum age, relevant experience and minimum monthly salary for their position level.
- Minimum salaries range from 35,000 THB per month for BPO operators to 150,000 THB per month for executives.
- All salaries must be paid through Thai payroll. Payments from abroad are no longer accepted.
- New positions are evidenced by the employment contract; extensions are checked against the PND 1 and PND 1 Kor tax filings.
- Since 9 April 2026, every BOI company must file proof of social security contributions, annually or every three months. Applications without it are not accepted.
- Position approvals last from 1 to 4 years depending on the promoted activity.
Frequently asked questions about hiring foreigners in a BOI company in Thailand
Can a BOI company hire as many foreigners as it wants?
Not if it is a manufacturer with more than 100 employees: at least 70% of its workforce must be Thai. Beyond that limit, no new foreign position can be approved, except in strategic cases assessed by the BOI. Service businesses and manufacturers with fewer than 100 employees are not subject to the ratio.
What is the minimum salary for a foreigner in a BOI company?
It depends on the position level. The minimum is 35,000 THB per month for a BPO operator and 50,000 THB for a supervisor or coordinator. It rises to 75,000 THB for an engineer, manager or IT specialist (50,000 THB with a relevant degree). Executives must earn at least 150,000 THB per month.
Can a foreigner be paid by the parent company abroad?
No. Since Notification Por. 8/2568, all salaries of BOI foreign employees must be paid by the Thai company through local payroll. Salaries paid from abroad are no longer accepted to support BOI applications and extensions.
What happens if the 70/30 ratio is no longer met?
New foreign positions and extensions will not be approved until the company restores the ratio. Even a temporary drop in Thai headcount, through resignations or layoffs, can block files in progress. Manufacturers close to the threshold should monitor their workforce before filing.
Are foreign positions of less than 6 months subject to the same rules?
No. Temporary or urgent positions of less than 6 months are exempt from both the 70/30 ratio and the minimum salary thresholds.
Do these rules also apply to existing BOI companies?
Yes. Companies that received their promotion certificate before 5 June 2025 had until 1 January 2026 to comply. Since that date, all BOI companies are subject to the new rules, regardless of when they were promoted.
Which documents are needed to extend a BOI foreign employee’s position?
The PND 1 Kor annual summary, or the monthly PND 1 filings if the employee has held the position for less than a year. These filings show that the salary was actually paid through Thai payroll at the level required by the BOI. The company must also be up to date with its social security filing.
Do the PND 1 copies need to be certified by the Revenue Department?
Not anymore for visa extensions. The BOI required certified copies from 13 February 2026, but since 9 April 2026 it accepts certified or non-certified documents, provided the cover page, the employee’s name page and the payment receipt page show the same tax reference number.
Do service companies also have to file social security proof with the BOI?
Yes. Since 9 April 2026, the requirement applies to all BOI-promoted companies, not only manufacturers. Service companies and manufacturers with fewer than 30 employees file once a year, by 28 February. Without it, BOI applications are not accepted.
Does the CEO of a BOI company need minimum work experience?
No. The Chairman, President, CEO and Managing Director are exempt from the minimum age and experience requirements. However, their salary must be at least 150,000 THB per month. Other executives, such as a CFO or General Manager, must meet all three criteria.
Conclusion
Hiring foreigners in a BOI company in Thailand remains possible, but it is now governed by precise and verifiable criteria. The 70/30 ratio, the salary thresholds by position level, the local payroll requirement and the social security filings form a demanding framework, but a predictable one if you plan ahead. Companies that delayed compliance now face rejected applications and extensions.
If you want to check your BOI company’s compliance or prepare an application to hire expatriates, contact our team. We support foreign investors in managing their BOI obligations, from position approvals to local payroll and social security filings.
