Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
PND.1 — Monthly Withholding Tax (Employment Income)
Monthly return filed by employers to remit withholding tax on employment income paid to employees. Filed monthly with the Revenue Department.
When Used
By the 7th of the following month (15th if e-filed).
Who Files
Thai employer withholding tax from employee salaries.
Fee & Logistics
No filing fee
Instant if e-filed
Local Area Revenue Office; e-Filing via Revenue Department portal
Filing Method
- Online via e-Filing
- In-person at Revenue Office
Required Documents
- Employee tax-deduction records
- Tax-ID register
Field-by-Field Walkthrough
Employer Tax ID
Thai Tax ID Number of employer.
Total withheld
Total tax withheld for the period.
Employee count
Number of employees withheld from.
Common Mistakes
- Late filing — 1.5% per month interest + penalty
- Mis-classification between PND.1 and PND.3 (services)
Legal Basis
Revenue Code §50
Penalty for Non-Compliance
1.5% per month interest, plus fine equal to the tax due (capped)
This walkthrough summarises the practical filing requirements for a Thai government form as a starting point. Fees, procedures, and required documents change without notice — always verify with the issuing authority before filing. Educational use only; not a substitute for advice from a Thai-qualified lawyer, accountant, or licensed visa agent.
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