Due to the coronavirus (COVID-19) pandemic,
what are the things every Thai residences should know
受新型冠狀病毒影響泰國居民不可不知的權利
Continued from the previous article of the firm, "26 types of businesses must be suspended until the end of April in response to the Thai emergency decree". For those working or starting a business in Thailand, please note the following information.
續本事務所先前文章”因應泰國緊急法令，26類事業必須暫停至4月中旬底”通知，針對在泰國工作或創業的各位也請注意如下訊息。
The government’s programs for companies in Thailand which may relate to you are:以下為新的變動：
1. Withholding tax deduction: When you receive payment from customers in Thailand for your services; or you make payment to service provides for services, the withholding tax is reduced from 3.0% to 1.5% starting from 1 Apr 2020 to 30 Sep 2020.
預扣所得稅扣除：當您收到泰國客戶的服務款項、或者您向服務 提供者支付費用，自2020年4月1日到2020年9月30日，預 扣所得稅率將從3.0％降低至1.5％。
2. Employee’s social security deduction: The portion of monthly social security that the company deducts from each employee is reduced from 5% of salary (max 750 Baht) to 1% (max 150 Baht).
員工的社會保險扣除：雇主從每位員工每月薪資扣除的社會保險利率從5％（最高750泰銖）降低到1％（最高150泰銖）。
3. Employer’s social security contribution: It is reduced from 5% of each employee’s salary (max 750 Baht) to 4% (max 600 Baht).
雇主的社會保險金：費用從每位員工薪金的5％（最高750泰銖）降低到4 ％ (最高600泰銖）。
To terminate the staff, the company must: 要解除勞雇關係，雇主需：
1. Inform the staff at least 30 days before her last date of work. If the company fails to inform the staff at least 30 days, then the labor law requires the company to pay a penalty for short notice equal to 1 month of salary.
至少需在最後一天上班前30天通知該員工，如果未在至少離職 前30天進行告知，則勞動法規定雇主須支付1個月的薪資作為 罰款。
2. If the employee has been working for a company for more than 6 months but less than 1 year, the company has to pay severance pay equal to 1 month of salary. 如果員工的年資超過6個月但不到1年，雇主必須支付相當於1 個月的薪資作為資遣費。
Labour Protection Law B.E. 2541 under Section 70 states that Employer has to pay the Employee within 3 days after terminating the employment. However, if you can get a consent from the Employee that the company will pay her in the next round then it is fine.
佛曆2541年《泰國勞工保護法》第70條規定，雇主必須在終止僱傭關係後3天內支付薪資。但是，如果徵得員工的同意，可以在下一次發薪日給薪。
The above is also applied to the case where employee resigns from the company.當員工離職時亦適用於上述規定。
IBC 泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。
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