BOI Alert: Missing Social Security Records? No More Applications!
Emory
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2026-08-20 11:07:16
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BOI Companies Take Note: Failure to Submit Social Security Contribution Records on Time Will Prevent Other Applications from Being Processed!
Recently, the BOI Visa and Work Permit Service Center under the Thailand Board of Investment (BOI) issued Announcement No. 99 (March–April 2026), further clarifying the requirements regarding Social Security contribution records for BOI companies, income documents for foreign employees applying for extension, and the collection of TIESC Work Permits.
For BOI-promoted companies, one key point in this announcement deserves special attention:
If a company fails to submit its Social Security contribution records within the prescribed period, it may still submit them afterward; however, until the submission is completed, the company will not be able to submit any other applications.
This means that if your company is planning to apply for foreign employee positions, visa and stay extensions, Work Permits, or other related applications, you should not only verify the applicant's documents, but also ensure that your company's Social Security contribution records have already been submitted in accordance with BOI requirements.
Why Do BOI Companies Need to Submit Social Security Contribution Records?
According to Announcement No. 99, BOI requires promoted companies to submit Social Security contribution records primarily to verify the number of Thai employees employed by the company.
The submission schedule depends mainly on three factors:
1. Whether more than six months have passed since the BOI Certificate was issued
2. Whether the BOI project is classified as a service project or a manufacturing project
3. The number of resident foreign employees in manufacturing projects
Companies should pay particular attention to the following:
Making Social Security contributions to the Social Security Office does NOT mean that BOI requirements have been fulfilled.
Companies must also submit the corresponding Social Security contribution records through the designated system in accordance with BOI requirements.
How Often Must Different BOI Companies Submit?
BOI Certificate Issued More Than 6 Months Ago
Service Projects:
Submit once a year, no later than 28 February each year.
Manufacturing Projects:
If there are fewer than 30 resident foreign employees, submit once a year, no later than 28 February each year.
If there are more than 30 resident foreign employees, submission is required every three months.
BOI Certificate Issued Within 6 Months
Service Projects:
No submission is required for the time being. Submission is required only after the BOI Certificate has been issued for more than six months.
Manufacturing Projects:
If there are fewer than 30 resident foreign employees, no submission is required for the time being. Submission is required only after the BOI Certificate has been issued for more than six months.
If there are more than 30 resident foreign employees, the submission requirement is the same as for companies whose BOI Certificate has been issued for more than six months—that is, every three months.
Please note that the "30 employees" referred to here means the number of resident foreign employees in manufacturing projects.
The announcement specifically uses the terms "fewer than 30" and "more than 30," but does not specify which submission schedule applies when there are exactly 30 resident foreign employees. Therefore, companies in this situation are advised to confirm the applicable submission schedule with BOI/TIESC before making their submission.
How Is the Three-Month Submission Period Calculated?
For manufacturing BOI companies that are required to submit every three months, the announcement clearly specifies the calculation method:
The submission cycle is calculated based on the month of the Social Security contribution record most recently uploaded to the Single Window system.
For example:
If a company most recently submitted its documents on 15 January 2026, and uploaded the December 2025 Social Security contribution record,
then the next submission deadline is calculated as:
December 2025 + 3 months, meaning the company must complete its next submission by 31 March 2026.
Therefore, companies required to submit every three months are advised to keep internal records of:
The month covered by the Social Security contribution record;
The actual submission date; and
The next submission deadline.
This helps avoid overdue submissions caused by miscalculating the submission cycle.
What Happens If the Social Security Contribution Record Is Submitted Late?
This is one of the most important requirements highlighted in the announcement for BOI companies.
Announcement No. 99 clearly states:
If a company fails to submit its Social Security contribution records within the prescribed period, it may still submit them afterward; however, until the submission is completed, the company will not be able to submit any other applications.
Therefore:
Making Social Security contributions ≠ Completing BOI submission requirements.
Companies should also verify whether their Social Security contribution records have been submitted in accordance with BOI requirements.
If your company is preparing to submit applications related to foreign employees under BOI, especially when important deadlines are approaching, it is advisable to check the status of your Social Security contribution record submission before filing the application, so as to avoid discovering that the prerequisite documents have not yet been completed.
In addition to Social Security contribution records, Announcement No. 99 further specifies the income documentation requirements for the following applications:
Extension of foreign employee positions, and renewal of the stay permits for foreign employees and their family members in Thailand.
For the current applicable period:
17 April 2026 – 30 April 2027
Companies may submit either of the following income documents:
2025 Form ภ.ง.ด.1ก
or
Form ภ.ง.ด.1 for the most recent three consecutive months.
The following documents must also be attached:
1. Tax payment receipt;
2. Personal Income Tax Withholding Return;
3. Attachment showing the foreign employee's income details.
The names of individuals unrelated to the current application may be redacted.
Companies should also note that:
The above documents must be versions that have been officially received by the Thai Revenue Department.
If the documents were prepared internally by the company but there is no evidence showing that they were submitted to and accepted by the Thai Revenue Department, they cannot be used for the application.
If the company does not have the required documents, it should request copies from the Thai Revenue Department.
The announcement also states that these requirements serve as operational guidelines. Where deemed necessary, the responsible officer may request additional supporting documents, such as in cases where the foreign employee has been employed for less than one year.
What Documents Are Required If a Foreign Employee Receives Income from Overseas?
If a foreign employee receives income from overseas and the filing deadline for the 2026 Form ภ.ง.ด.90/91 has not yet arrived, the announcement allows the temporary submission of the following documents:
1. Overseas payslips for the most recent three months (Pay Slips);
2. Overseas bank statements for the most recent three months, or an overseas Withholding Tax Certificate;
3. An employment contract or employment certificate for working at the BOI-promoted company;
4. A written undertaking stating that, at the next extension application, Form ภ.ง.ด.90/91 or Form ภ.ง.ด.1/1ก will be submitted in accordance with the minimum income requirement.
If the foreign employee also receives salary in Thailand, the most recent three months' Form ภ.ง.ด.1 must also be submitted.
In addition, overseas income and income earned in Thailand may be combined. However, the combined amount must meet the minimum income requirement specified under Announcement No. ป.8/2568.
TIESC Work Permit Card Collection Procedure
The announcement also explains the procedure for collecting a TIESC Work Permit Card.
Starting from 9 February 2026, foreign employees who submit applications through the Single Window Visa and Work Permit system under BOI privileges and make an appointment at TIESC should complete the following procedures:
Step 1: Obtain a queue number and pay the fee
Collect a queue number at the TIESC Information Counter, then proceed to Counter 2 of the Foreign Workers Administration Division, Department of Employment, 6th Floor, TIESC to pay the required fee.
Step 2: Take a photograph and receive the Digital Work Permit
Obtain a photography queue number, then proceed to the Single Window Service Point on the 6th Floor of TIESC to have your photograph taken and receive your Digital Work Permit.
Step 3: Complete visa endorsement procedures
Proceed to the Immigration Service Counter at the Single Window Service Point on the 6th Floor of TIESC for visa endorsement.
Step 4: Collect the Work Permit Card
Collect the Work Permit Card at the Outsourcing Service Point of the Department of Employment, 6th Floor, TIESC.
The announcement also clearly states that biometric data collection is not required when collecting the Work Permit Card.
TMA Recommendation：
First: Confirm that your company's Social Security contribution records have been submitted according to the applicable submission schedule. Do not simply verify that Social Security contributions have been paid; also ensure that the required Social Security contribution records have been submitted in accordance with BOI requirements.
Second: Ensure that all income and tax documents required for foreign employee extension applications are complete. In particular, verify that ภ.ง.ด.1, ภ.ง.ด.1ก, tax payment receipts, and income detail attachments comply with the requirements set out in this announcement.
Third: For foreign employees who receive overseas salary payments, verify the required supporting documents in advance, including overseas payslips, overseas bank statements or overseas Withholding Tax Certificates, as well as employment contracts or employment certificates.
BOI companies should remember one key point from this announcement:
Making Social Security contributions does not mean that the BOI submission requirement has been fulfilled. If a company fails to submit its Social Security contribution records within the prescribed period, it may still submit them afterward; however, until the submission is completed, no other applications can be submitted.
TMA Thailand Accounting & Law Office：TMA GROUP provides one-stop professional services, including BOI consulting, visa and Work Permit services, company registration, accounting and taxation, and corporate compliance, supporting businesses throughout their investment and operations in Thailand.
Disclaimer
TMA Consulting Management has been paying attention to the updating of information through newsletters for many years, but we do not assume any responsibility for the completeness, correctness or quality of the information provided. No information contained in this article can replace the personal consultation provided by a qualified lawyer. Therefore, we do not assume any liability for damages caused by the use or non-use of any information in this article (including any kind of incomplete or incorrect information that may exist), unless it is caused intentionally or by gross negligence.
