INFORMATION

2026-08-21 18:40:00
New BOI Requirements: Minimum Salary for Foreign Workers and 70% Thai Employee Ratio

boi-requirements-eng

The Board of Investment (BOI) has introduced new requirements concerning the minimum salary for foreign personnel and the Thai employee ratio for projects in the manufacturing sector that receive BOI investment promotion.

Figure 1: BOI Salary Requirements

 

 

Note: Bonuses and special remuneration, such as position allowances and housing benefits/allowances, may be counted toward the minimum salary requirement, provided that the exact amounts are clearly specified in the employment contract and supported by the required documentation as stipulated by the BOI.

 

70% Thai Employee Ratio under BOI

  • Applies to BOI-promoted manufacturing companies with more than 100 employees.

  • At least 70% of the total workforce must be Thai nationals.

  • Companies with 100 employees or fewer → are not subject to the 70% rule.

  • Service businesses are not subject to this requirement.

  • Foreign workers in positions that are permitted to stay in Thailand for no more than 6 months are not included in this requirement.

  • Projects involving high-value investment / advanced technology / difficulties in recruiting suitably qualified Thai employees may apply to the BOI for case-by-case consideration for an exemption or relaxation of the requirement.

Example: If a company has 200 employees → at least 140 employees must be Thai nationals.

Effective Date

  • BOI projects approved on or after June 5, 2025 → The new requirements apply from October 1, 2025.

  • BOI projects approved before June 5, 2025 → The new requirements apply from January 1, 2026.

The new BOI requirements aim to promote employment of Thai nationals and ensure that the employment of foreign personnel is aligned with the needs of investment projects. BOI-promoted companies should review the positions and income of foreign personnel, as well as the proportion of Thai employees, to ensure compliance with the new requirements within the applicable timeframe.

The specific requirements and exemptions may vary depending on the type of business and the conditions of each BOI project. Companies should therefore consult the BOI or relevant authorities before taking action to ensure compliance and minimize regulatory risks.


Source:
Thailand Board of Investment (BOI), BOI Notification No. Por. 8/2568 and related FAQ.


Link:
BOI FAQ – Employment Conditions for Foreign Personnel


Prepared by Bee