For a regular Thai company sponsoring foreign employees, the long-standing rule of thumb has been approximately two million baht of registered capital per foreign employee and four full-time Thai employees per foreigner. Authorities apply these ratios with some flexibility, and capital requirements can partly be satisfied by paid-up capital or, in some cases, imported machinery or export revenue.
BOI-promoted companies are not bound by the 4:1 Thai-employee ratio and follow their own conditions. Because these requirements are adjusted from time to time, confirm the current thresholds with a Thai immigration specialist before hiring plans are fixed.
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Information on investment, BOI, taxation, immigration, company structures and regulations is provided for general information only and should be independently verified with qualified Thai professionals and the relevant government authorities.