On 5 June 2025, Thailand’s Board of Investment (BOI) issued new official guidelines that change how foreign workers qualify for BOI visa and work permit privileges under Thailand’s investment promotion framework. These updates introduce new minimum salary requirements and Thai-to-foreign employee ratio rules, aiming to align workforce policy with national economic goals.
This update will directly impact BOI-promoted companies seeking to hire or retain expatriate employees in Thailand under BOI privileges.
New minimum salary requirements for the BOI work permit
Under the new policy announced in BOI Notification No. Por. 8/2568, all BOI-promoted companies must comply with the following minimum monthly salary thresholds, depending on the role of the foreign national:
- Executive level: Minimum salary of 150,000 THB/month
- Management level:
– 75,000 THB/month, or
– 50,000 THB/month if the foreign employee holds a bachelor’s degree or higher
- Operational level: Minimum salary of 50,000 THB/month
Documentation requirements for salary verification
- For existing foreign employees, employers must provide monthly withholding tax filings (PND 1 or PND 1 Kor.) as evidence of salary compliance.
- For new foreign hires, the employment contract must clearly state the agreed salary.
- If a foreign employee reapplies for the same role within 12 months, PND 1 forms are again required.
These steps are crucial to maintaining eligibility for BOI-sponsored visas and work permits in Thailand.
Thai-to-Foreign employee ratio
The new BOI policy also sets ratio requirements for companies engaging in manufacturing activities:
- Companies with over 100 total employees must ensure that Thai nationals represent at least 70% of the workforce.
- Manufacturing companies with fewer than 100 employees, and all service-based companies promoted by the BOI, are not subject to foreign employee ratio requirements.
Note: These ratio and salary requirements do not apply to foreign nationals entering Thailand on short-term employment contracts of 6 months or less.
Implementation timeline
The BOI’s updated rules will be rolled out in two phases:
- 1 October 2025: New rules apply to BOI promotion certificates issued on or after 5 June 2025
- 1 January 2026: Rules apply retroactively to BOI promotion certificates issued before 5 June 2025
Companies must prepare now to ensure compliance during the transition period.
What This Means for Employers with BOI Promotion Privileges
These new requirements affect only companies that:
- Hold BOI promotion certificates, and
- Apply for visas and work permits through the BOI’s Single Window system
Action points for HR and compliance tTeams
- Review your foreign workforce’s salary levels and ensure they meet the updated thresholds.
- Ensure payroll is properly processed in Thailand—either via direct or shadow payroll—for correct tax reporting via PND 1 filings.
- Track the composition of your workforce (especially in manufacturing) to comply with the 70% Thai employment requirement if applicable.
- Update employment contracts for new foreign hires and plan ahead for extensions or reapplications.
Failing to meet these requirements may lead to visa/work permit rejection or loss of BOI privileges.
Final thoughts
The BOI’s updated policy reflects Thailand’s long-term goal to balance foreign expertise with domestic workforce development. For BOI companies that depend on expatriate talent, compliance with salary and ratio rules will now be essential to secure and maintain work authorization under the promotion scheme.
For tailored advice on Legal, Accounting, Payroll & Taxes, BOI set-up, visa applications, expatriate payroll setup, or ensuring your company remains compliant with these new BOI rules in 2025–2026, feel free to contact our advisory team.
