Employer requirements — what the company must prepare
Registered capital: THB 2M paid-up per foreign hire (THB 1M if applicant is married to a Thai citizen). BOI companies are exempt. Thai-to-foreign ratio: 4 Thais per foreigner — also waived for BOI. Company docs: Certificate of Incorporation (≤6 months old), VAT registration (Por.Por.20), latest financial statements, social-security list with 4+ Thai employees.
New companies: must operate at least one accounting cycle (typically 6–12 months) before hiring foreigners — except BOI-approved companies, which can apply immediately.
