New BOI Regulations – Thailand’s Board of Investment (BOI) has issued Notification No. Por. 8/2568, introducing significant updates to the employment rules for foreign nationals working in BOI-promoted companies. These changes, which will start taking effect on 1 October 2025, are intended to align expatriate hiring with Thailand’s economic and workforce development goals.
For BOI-promoted companies, compliance will be critical to maintaining BOI privileges, including streamlined visa and work-permit processing under the Single Window for Visa and Work Permit System.
1. Key Effective Dates of the New BOI Regulations
- For BOI promotion certificates issued on or after 5 June 2025 → New rules apply from 1 October 2025.
- For BOI promotion certificates issued before 5 June 2025 → New rules apply from 1 January 2026.
2. New Minimum Monthly Salary Requirements
Foreign employees in BOI-promoted companies must meet the following thresholds (applies to both new hires and renewals):
| Position Level | Minimum Monthly Salary (THB) |
| Executive (Chairman, CEO, MD, etc.) | 150,000 |
| Management | 75,000 |
| Operation | 50,000 |
Documentation requirements:
- New hires: Salary must be clearly stated in the employment contract.
- Existing employees: Employers must provide monthly tax filings (PND 1) as proof.
Exemptions: Short-term positions (6 months or less) are not subject to these salary thresholds.
3. Thai-to-Foreign Employee Ratio Requirement
For manufacturing companies with more than 100 total employees, at least 70% of the workforce must be Thai nationals.
- Foreign employees in permanent BOI-approved manufacturing positions cannot exceed 30% of total staff.
- No ratio requirement for:
- Manufacturers with 100 or fewer employees
- BOI-promoted service businesses
- Short-term or service-sector foreign positions
Compliance method: Companies must submit up-to-date Social Security Office records through the Single Window system at least every six months, with each submission dated no more than three months old.
4. Other Position-Specific Requirements
Some specialist roles have additional age, education, and experience conditions:
- Researchers, Engineers, and IT Specialists: Minimum salary 50,000–75,000 THB depending on qualifications and experience.
- Operators/Call Center (service sector): Minimum salary 35,000 THB.
- Teachers and Pilots: Must hold relevant licenses and professional permits, in addition to salary and experience requirements.
5. Compliance Checklist for Employers
To prepare for the changes, BOI-promoted companies should:
- Review and adjust salaries to meet the new thresholds.
- Update employment contracts for clarity on salary terms.
- Prepare and submit PND 1 filings for existing expatriates as proof of compliance.
- Monitor Thai-to-foreign ratios where applicable, and keep Social Security records current.
- Incorporate new rules into hiring plans for the rest of 2025 and beyond.
6. Why Compliance Matters
- For employers: Non-compliance could result in denial of BOI visa and work-permit privileges, potentially impacting business operations.
- For expatriates: Understanding salary and qualification requirements will be essential for job negotiations and permit renewals.
Summary Table New BOI Regulations
| Category | Requirement / Date |
| Executive Salary | 150,000 THB/month |
| Management Salary | 75,000 THB/month |
| Operation Salary | 50,000 THB/month |
| Thai Workforce Ratio (Manufacturing >100) | ≥ 70% Thai nationals |
| Exemptions | Service sector, manufacturers ≤100 staff, short-term roles |
| Effective Date (new certificates) | 1 Oct 2025 |
| Effective Date (existing certificates) | 1 Jan 2026 |
AO Accounting & Advisory Can Help
At AO Accounting & Advisory, we assist BOI-promoted companies in salary structure reviews, payroll compliance, and ratio monitoring to ensure smooth visa and work-permit processing. Preparing early will help avoid operational disruptions and maintain BOI benefits.
📩 Contact us today to review your workforce readiness for the New BOI Regulations October 2025 changes.
FAQs For the New BOI Regulations
1. When do these new rules start?
The effective date depends on your BOI promotion certificate.
- For certificates issued on or after June 5, 2025, the rules apply from October 1, 2025.
- For certificates issued before June 5, 2025, the rules apply from January 1, 2026.
2. Do the new minimum salaries apply to all foreign employees?
No. Foreign nationals in short-term positions of six months or less are exempt from the new minimum monthly salary requirements.
3. Does the Thai-to-foreign employee ratio apply to my service company?
No. The rule requiring at least 70% of the workforce to be Thai nationals applies only to manufacturing companies with more than 100 employees. Service businesses and manufacturers with 100 or fewer employees are exempt.
4. How do we prove our existing employees meet the new salary levels?
You must provide the monthly tax filings (PND 1) for your existing foreign employees as proof of compliance. For new hires, the salary must be specified in the employment contract.
5. What happens if my company does not comply with these rules?
Non-compliance could result in the denial of BOI privileges for visa and work-permit processing. This could negatively impact your business operations.