PND.1 vs PND.91: What Foreign Employees and Employers Need to Know

PND.1 is the monthly return an employer files to pay over the tax it withheld from salaries, due within 7 days after the end of the month of payment (Revenue Department). PND.91 is the annual return an employee files personally when employment income under section 40(1) is their only income, filed from January to March of the following year (Revenue Department). The two returns do not replace each other, but they draw on the same figures, and both often show up in the document lists for a foreign employee's work-permit renewal.

How do PND.1 and PND.91 differ?

The core difference is who files and when. PND.1 belongs to the employer that pays salaries and withholds tax. PND.91 belongs to the employee as the person who earned the income. The table below compares only the points we have confirmed against Revenue Department pages.

Read the table as two halves of one chain. Each month payroll withholds tax and the employer reports it on PND.1. At year-end the employer issues a 50 Tawi showing the totals, and the employee uses it to complete PND.91. If the monthly figures are wrong, the annual return inherits the error, which is why we suggest HR reconcile the year's PND.1 filings against the payslips before certificates go out. For a foreign employee, that reconciliation also protects the visa file, because the same salary figures appear in the immigration documents.

What does the employer's PND.1 involve?

PND.1 is filed for every month in which the company pays salaries. On paper, the deadline is within 7 days after the end of the month of payment (Revenue Department). Filed online, the Ministry of Finance notice extends this to 15 days, and both the normal return and any additional return must be filed online to get the extension (Revenue Department).

A common mistake is filing on paper while counting the online deadline, which makes the filing late without anyone noticing. We recommend HR set the internal calendar by the channel actually used.

For companies with foreign staff, consistency matters as well. The salary shown in PND.1 should match the salary stated in the visa and work-permit documents, because the Immigration Bureau uses that document set in its review. The wider payroll picture is on our payroll service page.

What are the PND.91 rules for employees?

PND.91 applies to people whose only income is employment income under section 40(1). The Revenue Department's instructions for tax year 2568 (2025) set out the main points (Revenue Department).

• A single person with income over 120,000 THB must file.
• A married person must file if combined income exceeds 220,000 THB.
• Expenses can be deducted at 50% of income, capped at 100,000 THB.
• The personal allowance for the taxpayer is 60,000 THB.
• Postal filing runs from 1 January to 31 March 2569 (2026) for tax year 2568 (2025).

The Revenue Department describes the filing window as "January – March of the following tax year" (Revenue Department). We do not state the last day for online filing or the tax rates in this article, because they depend on the individual case. Please ask us or check with the Revenue Department directly.

Two practical notes. First, the thresholds apply to employment income alone. If a person has other kinds of income, PND.91 may not be the right form, and the answer depends on the case. Second, the threshold for a married person is about combined income, so employees should know their spouse's income before deciding whether they must file. If in doubt, please check with us or the Revenue Department.

Is a foreign employee a tax resident in Thailand?

For tax purposes, residence is not decided by nationality or visa type. The Revenue Department states that a person who stays in Thailand for a total of 180 days or more in a calendar year is a resident of Thailand, regardless of nationality (Revenue Department).

A foreign employee who lives and works in Thailand for the whole year will often meet that test. People who travel in and out often, start mid-year or have income from abroad may be in a different position, and we do not want to give a blanket answer here. If you are unsure, talk to us or the Revenue Department before filing.

Why does this matter? Residence status is one of the facts a tax adviser looks at when deciding how an employee's income is treated. We do not set out the rules for people who are not residents here, as they depend on the case. Please ask us or the Revenue Department.

How does the 50 Tawi withholding certificate fit in?

The withholding tax certificate, known as 50 Tawi, is the document an employer issues to show the income paid and the tax withheld during the year. The employee uses it when completing PND.91. For salaries and wages, it must be issued by 15 February of the year after the tax year, or within 1 month after an employee leaves during the year (Revenue Department).

Employees should collect the 50 Tawi from HR before starting the return, and check that the income and tax figures agree with the payslips for the year. If they do not, ask payroll to correct them before filing.

How do PND.1 and PND.91 connect to work-permit renewals?

In the work-extension document list we publish, 3 months of PND.1 is a company document (Immigration Bureau), and the applicant's PND.91 is an employee document. As a renewal approaches, check that both sets are ready and consistent. The full list is in our work-permit renewal checklist, and the overall process is on the visa and work permit service page.

We recommend starting to gather documents about 45 days ahead. PND.91 can only be filed once the filing window of the tax year opens, so an employee who has just started work or just arrived may not yet have an annual return to show. How that is handled depends on the individual case, so ask an officer first.

What should HR and employees prepare?

For HR:

• Keep a monthly PND.1 calendar based on the channel you actually use, and keep proof of each filing.
• Check that the salary in PND.1 matches the visa documents and payslips.
• Issue 50 Tawi on time and tell employees when it is ready.
• Keep copies of the last 3 months of PND.1 ready before a renewal.

For employees:

• Keep your 50 Tawi, payslips and allowance evidence together.
• Compare your income with the thresholds above to see whether you must file.
• File between January and March, and keep a copy of the return and proof of filing.
• Tell HR if your name, passport number or personal details change.

A short routine helps both sides. HR can send employees a reminder in January together with their 50 Tawi, and employees can reply once the return is filed, so the company holds a copy for the next renewal file. It costs little and avoids a scramble when a renewal date is close.

Information as of 20 October 2026, taken from the government pages linked above. Rules can change — check with the agency before you file.

If you would like to talk through payroll or a foreign employee's documents, you are welcome to reach us through the contact page or read more on the payroll service page.