# P.N.D.1 Withholding on Employee Pay

Country: Thailand
When: Within 7 days of the end of the month the pay was made. 15 days when filed online.

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.

## 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.

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.rd.go.th/english/6044.html