Work Rules – Practical Tips & Advice for Employers

Work Rules – Practical Tips & Advice for Employers Legal Background According to section 108 of the Labour Protection Act (1998), employers having ten (10) or more employees must have work rules in Thai language, such rules must as a minimum cover the following issues: Working days, regular working hours and rest periods; Rules concerning overtime work and work on holidays; Rules concerning overtime work and work on holidays; Date and place of payment of wages, overtime pay, holiday pay and holiday overtime pay; Leave & rules for taking leave; Discipline and disciplinary actions; Submission of grievances; and Termination of employment, severance pay and special severance pay. The law imposes several requirements with respect to work rules, one of the most important being that an employer must announce the application of work rules within fifteen (15) days from the date […]

Rights of an Employer in relation to Severance Pay

Rights of an Employer in relation to Severance Pay In this article, we shall examine the issue of whether senior staff such as a Chief Executive Officer (CEO) are entitled to severance pay from their Company (employer). We shall begin by looking at the key issue of whether a person is to be considered as an ‘employer’ or an ‘employee’ because under Thai law only employees are entitled to severance pay under the Labour Protection Act (1998) (hereinafter referred to as the LPA). In determining the issue of whether a person who works for a company is an employee or an employer it is necessary to consider the definitions of both terms under the LPA and to also determine whether the person exercises ‘management authority’ which in turn will require an investigation into several other issues including whether the person […]

Tax Newsletter SEPTEMBER 2016

DLO’S Tax Newsletter Issue 69 September 2016   Inside this Issue Tax Laws Update 1. The Stock Exchange of Thailand becomes a juristic person under the Revenue Code; 2. Personal Income Tax Exemption for Expenses relating to Services or Accommodation spent on travel in Thailand; 3. Exemption on income tax regarding National Savings Fund; 4. Exemption for donations made to the Education Technology Fund; 5. The regulations regarding the deduction of depreciation for car rental business and concept car business; 6. Rules and Regulations of the Donation to Educational Institutions; and 7. Exemption and support on tax practice under the Revenue Code (No.6) Tax News 1. On 9 August 2016, the Thai cabinet agreed to several measures for promoting an individual into businesses in the form of a juristic person; and 2. Revenue Department agreed the allowance for buying health […]