The salary you agree with your employer isn’t what reaches your account: the employer withholds income tax, your social-security contribution and, if you’re a member, provident-fund savings. Here is how each is worked out, with examples.
In short
Take-home pay = salary − tax withheld − social security − provident fund
- Tax: worked out as if the salary were paid for the whole year, then divided by 12.
- Social security: 5% of wages, at most 875 baht a month from 2569.
- Provident fund: 2–15%, as you choose.
- Work out yours with the net salary calculator.
How withholding on a salary works
Revenue Code section 50(1) and RD order ป.96/2543 set the method:
- Multiply the salary by 12, as if paid for the whole year (by 24 if paid twice a month, 52 if weekly).
- Deduct expenses and the allowances the employee declared on form ล.ย.01, and work out the year’s tax on the progressive rates.
- Divide by 12 for each month’s withholding; any amount that doesn’t divide evenly goes into the last month of the year.
The worked example in ป.96/2543 withholds 928.33 baht a month and 928.37 in December, so the satang are cut each month and the remainder collected in December.
Expenses and rates are the same as for the annual return; see Thai income tax on a salary for 2569.
Raises, bonuses and overtime: ป.96/2543 has the employer recalculate whenever pay changes, and for a bonus or overtime work out the year’s tax including it and withhold the difference that month.
Why form ล.ย.01 matters
ป.96/2543 has employers deduct allowances as the employee declared them, with evidence, on ล.ย.01, whenever in the year they are paid, except donations, which count only once made. The form itself says to declare before tax is withheld and whenever something changes.
If you have other allowances, such as a spouse, children or life insurance, but didn’t declare them, more tax is withheld each month than it should be.
Social security in 2569
The Social Security Office says contributions are worked out on wages of at least 1,650 and at most 17,500 baht from 1 January 2569, with employees paying 5%.
| Salary | Wage used | Contribution |
|---|---|---|
| 10,000 | 10,000 | 500 |
| 15,000 | 15,000 | 750 |
| 17,500 or more | 17,500 | 875 |
According to the SSO’s announcement, this ceiling applies for 2569–2571, rising to 20,000 baht in 2572–2574 and 23,000 from 2575.
Provident fund
The SEC’s thaipvd.com says the Provident Fund Act has employees save at least 2% and no more than 15% of wages under the fund’s rules, and savings reduce taxable income by up to 15% of wages and 500,000 baht. So saving lowers both your take-home pay and your tax.
Examples
Worked out as above, declaring only the 60,000 personal allowance, social security and the provident fund (if any).
| Salary | Tax per month | Social security | Provident fund | Take-home |
|---|---|---|---|---|
| 15,000 | 0 | 750 | – | 14,250.00 |
| 30,000 | 164.58 | 875 | – | 28,960.42 |
| 50,000 (5% saved) | 1,454.16 | 875 | 2,500 | 45,170.84 |
December’s tax differs by a few satang: on 30,000 baht, 164.62 is withheld in December.
Note
This article is based on Revenue Code section 50, RD order ป.96/2543, form ล.ย.01 and the Revenue Department’s rates, Social Security Office pages and the SEC’s thaipvd.com, read on 30 September 2026. Examples are calculated from those rules; your company may deduct other items such as loans or cooperative savings, so check your payslip.
