Employers Obligations to the Employees under the Occupational Safety, Health and Environment Act

Employers Obligations to the Employees under the Occupational Safety, Health and Environment Act In this month’s article, we shall examine employer’s legal obligations to their staff under the Occupational Safety, Health and Environment Act (2011) (The ‘Act’ or the ‘OSHEA’). To begin with we shall look at who this act applies to and who is excluded, thereafter we shall review the main legal obligations that this Act places on employers in relation to the occupational health and safety of their employees. In concluding we shall study the various legal penalties which employers face if they fail to comply with this law. Who does the Act apply to? The definition of ‘Employer’ under the Act is quite broad as it defines it to be an Employer under the Labour Protection Act (1998) which defines this as a person who agrees to […]

Tax Newsletter SEPTEMBER 2015

DLO’S Tax Newsletter   Issue 58 – September 2015 Tax Law Update – Tax News Increase of Deduction Expenses on Researching from Double to Triple The Deputy Spokesman of the Prime Minister’s Office has issued a statement that the Cabinet of Thailand has agreed to the draft measure for the exemption on juristic company or partnership income tax for expenses relating to  research and development of technology and innovation for government agencies or individuals, such tax deductions shall be triple that of actual expenditure. However, such exemption  must not  exceed the revenue or circulation to be included in the calculation of net profit prior to the deduction of any expenses in the accounting period according to the criteria which will be further determined. Research and development projects must be examined and certified by agencies prescribed by the Ministry of Finance. […]

Domestic Employment Agencies & the Employment & Job Seeker Protection Act

Domestic Employment Agencies & the Employment & Job Seeker Protection Act In this month’s article, we shall continue examining the Employment & Job Seeker Protection Act (1985) (The ‘Act’) but we shall focus on domestic employment agencies and the law relating to them. We shall begin by explaining the main legal requirements which must be met before a license can be granted to run a local employment agency, thereafter we shall examine various other topics including ongoing compliance requirements as well as rules relating to staffing of an agency and changing license details. Legal Requirements for Granting of a Domestic Employment Service License: According to the Act, an applicant for a domestic employment license must be a Thai National who is at least 20 years of age who isn’t or previously was a person involved in disgraceful conduct or having […]