The Board of Investment (BOI) has issued Notification Por 8/2568 (“Notification”), which will become effective on 1 October 2025. The measure repeals and replaces the earlier requirements on the employment of expat employees (most recently set out in the Notification Por. 3/2567), aiming to provide balance between the promotion of economic growth and local employment and skill development.
Scope of application
The Notification will apply to all BOI-promoted entities that (i) seek to employ new expat employees or (ii) renew the visa and work permits of their existing expat employees.
For the companies which have obtained BOI promotion certificates prior to June 5, 2025, the new requirements will become effective from 1 January 2026.
For the companies which have obtained BOI promotion certificates on or after 5 June 2025, the new requirements will become effective from 1 October 2025.
New requirements
1. Minimum income
The BOI now requires the proof of minimum income of the expat at the time of application as set out in the below table:
| Position | Minimum monthly income (THB) |
|---|---|
| Executive | 150,000 |
| Management, Engineer, Researcher or IT Specialist | 75,000 or 50,000 if the applicant has bachelor’s degree in Engineering, Research, IT |
| Operation, R&D | 50,000 |
| Operator (IBPO or TISO – IBPO) | 35,000+ |
For the first-time applicants, the employment agreement must be submitted for the verification of the minimum income. For renewals, the forms PND1 Kor or PND 1 showing the employee’s income must be submitted for verification.
2. Thai to Foreign employment ratio
| Business | Ratio |
|---|---|
| Manufacturing business with more than 100 employees | At least 70% of the company’s employees must be Thai |
| Manufacturing business with less than 100 employees; and Service business | No minimum ratio for Thai employees |
| High-priority manufacturing business | The company may request for the more relaxed ratio of the Thai employee ratio on a case-by-case basis and must provide the reason and demonstrate operational necessity to the BOI committee. |
The above new requirements regarding the minimum salary thresholds and the Thai to foreign employment ratio will not apply to the expats whose work period in Thailand is less than 6 months.
Recommended next steps
We recommend that BOI-promoted companies and applicants review the income thresholds and the Thai to foreign employees ratio to meet the requirements under the Notification, where applicable, in order to ensure the full; compliance with the new regulations when the law becomes effective.
For further information or assistance with implementation, please feel free to reach out to us.
The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.
