P.N.D.1 Withholding on Employee Pay
The monthly return for personal income tax withheld from employees' pay. The employer works out the tax on each employee's pay, deducts it, and pays it over with the return. At year end the employer also gives each employee a 50 Tawi certificate for the tax withheld.
Finn tracks your Thailand deadlines
AccountsOS tracks your tax and filing deadlines, keeps the books and handles invoicing for Thailand businesses, in plain English. Ask Finn about yours, no signup needed.
Who this applies to
- Employers paying salaries in Thailand
What to file
Form P.N.D.1 listing employees and the tax withheld. The return shows, for each employee, the pay for the month and the tax withheld from it. The total tax withheld is paid with the return.
How to file
On paper or online through e-Filing. AccountsOS does not submit it. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
With the return. The tax withheld for the month is paid with the return by the same date.
Penalties for missing this deadline
Late tax carries a surcharge of 1.5% per month. Confirm fines with your accountant. Tax that should have been withheld but was not can be claimed from the employer.
Filing checklist
- Work out each employee's tax on their pay for the month
- Deduct it from pay
- File P.N.D.1 and pay by the due date
- Keep the receipt with the payroll records
Documents you'll need
- The month's payroll
- Each employee's tax ID
- Details of allowances each employee has claimed
- Joiners and leavers in the month
Common mistakes to avoid
- Paying salaries without withholding
- Mixing P.N.D.1 with P.N.D.3 payments
- Leaving out bonuses and allowances from the pay that is taxed
- Missing a month because no employee owed tax: check the filing rule with your accountant
- Not giving employees their year-end certificate of tax withheld
Never miss a Thailand deadline
AccountsOS tracks every Revenue Department (กรมสรรพากร) and Department of Business Development (กรมพัฒนาธุรกิจการค้า, DBD) deadline and reminds you weeks ahead.
Try Free