# Can I claim Staff Salaries and Social Security as a business expense in Thailand?

**Yes, fully claimable.** Yes. Salaries and the employer's 5% Social Security contribution are business costs.

Typical amount: Employer Social Security: 5% of wages, at most 875 baht per employee per month. For an employee paid 30,000 baht a month, the employer pays 875 baht and deducts another 875 baht from the employee.

## What Revenue Department (กรมสรรพากร) says

Employer and employee each pay 5% of wages to the Social Security Office, on a wage base of 1,650 to 17,500 baht a month from 1 January 2026. File SPS 1-10 and pay by the 15th of the following month. Withhold personal income tax from pay and remit it with P.N.D.1 within 7 days of month-end (15 days online). Contributions stop at the ceiling: on a monthly wage above 17,500 baht, each side pays 875 baht. On a wage below 1,650 baht the contribution is worked out on 1,650 baht.

## When you can claim

- Monthly salaries and bonuses
- The employer's Social Security contribution, up to 875 baht per employee per month
- Staff training for the business
- Overtime and allowances paid under the employment contract
- Uniforms and safety equipment the company provides

## When you cannot claim

- The employee's own 5% Social Security share, which is deducted from their pay
- Payments to the owner's family who do no work for the business
- Salaries of staff who work for a different company

## Good to know

**Pro tip:** Run payroll on the same day each month and send Finn the payroll summary. It books salaries, the withholding and the Social Security amounts, and puts the P.N.D.1 and SPS 1-10 dates on your calendar.

**Important:** The employee's 5% share and the tax withheld from pay belong to the employee and the authorities. They are held by the company only until it pays them over by the due date.

Source: https://www.sso.go.th/wpr/assets/upload/files_storage/sso_th/1644636ae406c041472ee4c2fc9862cb.pdf

## Related expenses

- [Accounting and Audit Fees](https://accounts-os.com/th/expenses/accounting-audit-fees-thailand)