Thailand New Minimum Income and Workforce Requirements under BOI Visa & Work Permit Regulations
by activpayroll
Thailand’s Board of Investment (BOI) has announced key updates to the eligibility criteria for foreign employees applying for or renewing visas and work permits under BOI-promoted companies. These changes, outlined in BOI Announcement Por 8/2568, are aimed at aligning foreign employment standards with current economic conditions and reinforcing fair employment practices within BOI-supported businesses.
The BOI, the government agency responsible for promoting investment in Thailand, offers a range of incentives to approved companies, including simplified visa and work permit procedures. If your organisation employs expatriate staff and their work permits are issued digitally, it is likely that your company operates under BOI promotion.
Minimum Income Requirements
The BOI will now require proof of income at the time of both application and renewal. The minimum monthly income thresholds for expatriate employees are as follows:
- Executive: THB 150,000+ per month
- Management: THB 75,000+ per month
- Engineer, Researcher or IT Specialist: THB 50,000+ per month with a bachelor’s degree in Engineering, Research, or IT
- Operations: THB 50,000+ per month
- Operator (IBPO or TISO – IBPO): THB 35,000+ per month
Proof of Income Requirements
- First-Time Applications: Income verification will be based on the employment contract between the expatriate employee and the Thai company.
- Renewal Applications: The BOI will verify income using the PND 1 Kor (or PND 1) tax forms, which reflect declared earnings.
Ratio of Thai to Non-Thai Employees
For manufacturing businesses with more than 100 employees, at least 70% of the total workforce must be Thai nationals. In contrast, manufacturing businesses with fewer than 100 employees, as well as service-based companies, are not subject to a mandatory Thai-to-foreign employee ratio.
For high-priority manufacturing projects, companies may request an exemption from the standard ratio requirement. In such cases, the organisation must provide a clear justification outlining the operational need, which will be reviewed and approved by the BOI committee on a case-by-case basis.
The updated requirements do not apply to:
- Temporary workers
- Expatriate employees whose approved work period is less than six (6) months
Implementation Timeline
The effective dates for the updated criteria are as follows:
- BOI projects with promotion certificates issued on or after 5 June 2025:
Effective from 1 October 2025 - BOI projects with promotion certificates issued before 5 June 2025:
Effective from 1 January 2026
Global Takeaway
The revised BOI criteria highlight Thailand’s commitment to transparent, equitable employment practices for foreign workers while continuing to attract skilled international talent. For global employers, this shift reinforces the importance of:
- Verifying compliance with income and employment ratio standards
- Maintaining accurate, up-to-date employment and tax records
- Reviewing existing expatriate contracts ahead of renewal deadlines
These developments align with broader regional trends across Asia toward standardised, transparent, and data-backed employment frameworks.
Thailand – Global Insights
For further detailed guidance on payroll, employment law, and compliance in Thailand, visit our Thailand Global Insights guide on the activpayroll website. You can also explore broader regional updates and expertise in the APAC Global Expertise web section.
Next Steps
If you have any questions or would like tailored guidance on how these BOI updates may impact your organisation, please contact us.
Complete our Contact Us form, and a member of our team will be happy to assist you.