The Thai Social Security Fund is the government-administered fund by the Social Security Office which provides social security coverage to the insured persons with source of fund coming from employers, employees and the government. The SSF covers only non-work-related contingencies with benefits covering medical care, sickness, maternity, invalidity, death, old age, child allowance and unemployment.

Hence, when a company in Thailand starts hiring 1 or more employees, it has to register the employees in the system and submit the social security fund to the Social Security Office within 30 days from the first day of employment. The employer or an authorized person can submit the Registration Forms as follows:

• The Employer/Company Registration Form (SSO 1-01)
• The Employee/Insured Person Registration Form (SSO 1-03)

For the case of Burmese employees, they must obtain the work permit first before the company can register them in the system. However, if a Burmese has been employed by the company as a director or in case he/she holds a different job position but at the same time, he/she is a shareholder of the company, he/she is not required to be in the Social Security Fund system because he/she is considered as an owner of the company.

The company should also note that when an employee resigns or has had his/her employment contract terminated, the company must notify the SSO that the said employee is no longer employed within 15 days of the following month. The form to submit is the Notification Form for the Cessation of Being an Insured Person (SSO 6-09)

Moreover, when an employee changes his/her given name or family name or any other information pertaining to his/her family status, or the number of children of the said employee’s family, the company must notify the SSO these changes within 15 days of the following month using the form for making notifying of Changes of Employee Information (SSO 6-10).

Thai Lawyers can help register the Myanmar companies and its employees into the Social Security Fund system. We also process work permit & visa applications for Burmese employees before we register them with SSO. Contact us now for more information and expert advice.

One of our Myanmar clients has asked us if they are required to register their work rules with the Department of Labor Protection and Welfare, the Ministry of Labour. Currently, they have 10 employees. Here is our response as an employer’s perspective.

In accordance with the Thai Labour Law, if the company has hired ten employees or more, it is required to have work rules in the Thai language. There is no need to register the work rules with the Ministry of Labour but the work rules must be displayed in the company’s office and must contain at least particulars on the following:

• Working days
• Normal working time
• Rest periods
• Holidays
• Rules of taking holidays
• Rules governing overtime and holiday work
• The date and place of payment of wages
• Overtime pay
• Holiday pay
• Holiday overtime pay
• Leave and rules of taking leave
• Discipline and disciplinary measures
• Lodging of grievances
• Termination of employment
• Severance pay and special severance pay

As an employer, you must announce the work rules within fifteen days from the date the employer employs ten or more employees. You should always keep a copy of the work rules at the office, hand out and post the work rules in a noticeable spot in the workplace easily available for employees to know and read.

In case you have to amend or revise the work rules, you must announce that amended work rules within seven days from the date that the amended work rules has been implemented.

Thai Lawyers can assist employers in drafting work rules for employees as well as reviewing their employment contracts to make sure it is in line with the Thai Labour Law. Contact us now for initial consultation.

If you will be doing consulting business, you may be eligible for Thailand BOI promotion under the activity “Trade and Investment Support Offices (TISO)”. The scope of activity covers advisory services on business operations except those engaged in buying and selling securities, foreign currency exchange, accounting, legal, advertising, and architectural and civil engineering businesses.

The main condition for this activity is that the company’s annual selling and administrative expenses must be at least 10 million Baht. Note that the direct costs of your services, for example, the salaries of the consultants who provide the company’s services to clients, are not part of the selling and administrative expenses. Your Thai accountant who knows how to fill out a corporate income tax return should be able to tell what expenses are considered to be in this group. MSNA group, which is a local Thai accounting firm with years of experience in helping foreign businesses obtain a BOI certificate, may be a great help in this area.

Although you cannot get tax exemption under this activity, you can still be granted with non-tax incentives which are as follows:

• more visa and work permits for foreign employees to work in your BOI promoted company
• privilege to own land to be used for operating the BOI promoted activity
• can be allowed to take out or remit money abroad in foreign currency

Contact MSNA group for getting BOI promotion, company registration, visa and work permits.