IBC泰國法律金融會計事務所International Business Consultancy

Income Tax Exemption for Severance Pay is Adjusted in Thailand

泰國調整資遣費所得稅豁免

On 17 July 2024, the Ministerial Regulation under the Revenue Code regarding Revenue Tax No. 394 (B.E. 2567) is issued in Thailand to increase the personal income tax exemption amount on severance pay for terminated employees, aligning with the new maximum rate of severance pay. This change is intended to further ease the financial burden on termination of employees.

2024 年 7 月 17 日，泰國頒布佛曆2567年《稅法》第 394 號所得稅部級條例，增加解僱員工資遣費的個人所得稅免稅金額，與新的資遣費最高稅率保持一致。這項變更旨在進一步減輕離職員工的經濟負擔。

Under the Ministerial Regulation, the amount of personal income tax exemption of statutory severance for terminated employees is to an amount not exceeding the last 400 days of employee’s wages or THB600,000, whichever the amount is lower. In addition, this tax exemption does not apply to severance pay relating to retirement or expiration of a fixed-term employment agreement. The purpose is to alleviate the personal income tax burden for employees receiving severance pay from their employers in cases of termination (e.g., when the employer is unable to continue operations). Additionally, it aims to align labor protection with the current economic situation, rising inflation rates, and the increasing consumer price index.

根據部長條例，被資遣員工的法定資遣費的個人所得稅免稅額增加至不超過該員工過去 400 天薪​​資或 600,000 泰銖中的較低者。此外，這項免稅政策不適用於於退休或定期僱傭協議到期相關的資遣費。目的是減輕在解僱情況下（例如，當雇主無法繼續營運時）從雇主獲得資遣費的員工的個人所得稅負擔。此外，此還旨在使勞動保護與當前的經濟狀況、不斷上升的通貨膨脹率和不斷上升的消費者物價指數保持一致。

Previously, this exemption was applied to an amount equivalent to the lower of the employee’s wages for the last 300 days or THB300,000, and had been in effect since 1998. However, when the LPA was amended in 2019, the maximum severance pay rate was increased from a rate of 300 days’ wages for those who have worked for 10 years or more, to a rate equivalent to employees’ last 400 days’ wages, for those who have worked for 20 years or more.

在此之前，此項豁免適用於員工過去 300 天薪資中較低者的 30 萬泰銖，並自 1998 年起生效。然而，2019年修改LPA時，工作滿10年或以上的最高遣散費標準從等於員工最後300天薪​​資的標準提高到員工工作20年以上最後400天薪​​資的標準。

The new exemption rate applies to assessable income received from January 1, 2023, onward. For any excess severance pay withheld in 2023 and filed in 2024, individuals may request tax refund from Revenue Department. This should be done in accordance with applicable procedure within three years of the income tax return filing deadline (Form PND 90/91).

新的免稅稅率適用於 2023 年 1 月 1 日起收到的應稅所得。根據稅局的澄清，對於 2023 年扣繳並在 2024 年提交的任何超額資遣費，個人可以向稅局申請退稅。這應該在所得稅申報表提交截止日期後的三年內按照適用的程序完成( PND 90/91表格)。

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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法律金融會計事務所，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。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。