Compliance
Thailand BOI Introduces New Rules for Foreign Employees

Thailand’s Board of Investment (BOI) has announced a major update to its rules governing the employment of foreign professionals in BOI-promoted companies. The new regulation, issued under Notification Por 8/2568, will take effect on 1 October 2025 and replaces earlier requirements on expatriate employment.


The revised framework is designed to strike a balance between attracting foreign talent, supporting economic growth, and strengthening local employment and skill development.


Who Will Be Affected by the New Rules


The updated requirements apply to all BOI-promoted companies that plan to hire new foreign employees or renew visas and work permits for existing expatriate staff.


The effective date depends on when a company received its BOI promotion certificate:

  1. Companies approved before 5 June 2025 will need to comply starting 1 January 2026.
  2. Companies approved on or after 5 June 2025 must comply from 1 October 2025.


New Minimum Salary Requirements for Foreign Employees


Under the new notification, companies must provide proof that foreign employees meet specific minimum monthly income thresholds at the time of application or renewal.


The updated salary levels are structured according to job position:

  1. Executives: at least THB 150,000 per month
  2. Management, engineers, researchers, or IT specialists: THB 75,000 per month, or THB 50,000 if the individual holds a bachelor’s degree in engineering, research, or IT
  3. Operational and R&D roles: THB 50,000 per month
  4. Operators under IBPO or TISO-IBPO projects: THB 35,000 or above


For first-time applications, employment contracts must be submitted as evidence. For renewals, companies are required to provide income documentation such as tax forms showing actual earnings.


Thai-to-Foreign Employee Ratio Rules


The notification also updates requirements on workforce composition, depending on business type:

  1. Manufacturing companies with more than 100 employees must ensure at least 70% of their workforce is Thai.
  2. Manufacturing companies with fewer than 100 employees, as well as service businesses, are not subject to a minimum Thai employee ratio.
  3. High-priority manufacturing projects may request more flexible ratios on a case-by-case basis, subject to approval and justification to the BOI.


Notably, these salary and workforce ratio requirements do not apply to foreign employees working in Thailand for less than six months.


What Companies Should Do Next


BOI-promoted companies are encouraged to review their current employment structures, salary levels, and workforce ratios well in advance of the effective dates. Early preparation will help ensure compliance, avoid processing delays, and support smooth visa and work permit applications once the new rules come into force.