
Foreign workers applying for long-term visas at the One Stop Service Center (OSSC) must now provide proof of monthly income tax payment prior to filing such applications, due to a recent trend of fraudulent filings. Previously, a new employee could apply for a work permit and a long-term visa at the same time at the OSSC. Note that this requirement does not apply to foreign workers whose companies are registered under the Board of Investment.
Possible Exception for Short-Term Assignments
Short-term assignees who are not applying for the in-country long-term visa process and are not eligible for Thai income tax may be excluded from these requirements. However, the Immigration Department may request a letter from both the host company and the home employer confirming that the individual is remunerated overseas and that the assignment is for less than six months.
Additional Documentary Requirements
Foreign workers filing long-stay visa applications at the OSSC are also subject to the following additional documentary requirements:
- Those on local payroll must submit an official certified copy of the monthly income tax withholding form and monthly income tax receipt (PND 1 form) for the latest month; and
- Those on foreign payroll must submit an official certified copy of the tax form and a receipt for self-paid income tax on the declared salary (PND 93 form). The tax payment is calculated from the month the visa is filed until six months ahead of that date.
In addition, the company Director must submit a form to the OSSC with the visa application confirming the number of foreign employees in the company every time an employee files a visa renewal application. The form can be obtained at the OSSC.
What This Means for Employers and Foreign Nationals
Employers should work with their administrative departments, immigration and tax professionals to ensure that all foreign employees are compliant with Thai tax and social security requirements.
Foreign employees on short-term assignments may have the option instead to enter Thailand under a Non-Immigrant B Visa, since they would then be exempt from the tax document requirement (as there would be no long-term visa application filed). If their assignment is more than three months, then they can leave Thailand before the expiry date and return under a new Non-Immigrant B Visa, if required.
We worked closely with Dej-Udom & Associates Ltd. to prepare this alert. It is for informational purposes only. If you have any questions, please do not hesitate to contact the global immigration professional with whom you work at Fragomen or send an email to [email protected].
Explore more at Fragomen

Media mentions
Partner Bo Cooper explains how proposed H-1B fee and lottery changes impact hiring of skilled international talent across sectors.

Media mentions
Partner Haider Hussain underlines the role of talent mobility in shaping future growth sectors in the Kingdom.

Fragomen news
Fragomen is recognised by the Financial Times for its innovative work in workforce mobility and cross-sector collaboration.

Media mentions
Partner Daniel Brown outlines steps companies can take to support employees and maintain smooth operations during compliance-related situations.

Awards
Fragomen has been recognized in the 2026 edition of The Best Law Firms™ in Germany, earning a Regional Tier 1 ranking in Hessen for Labor and Employment Law.

Media mentions
Partner Shayan Sultan discusses a rise in inquiries about UAE residency and remote work programmes amid global talent mobility trends.

Media mentions
Partner Rajiv Naik, Senior Manager Thomas Kingsmill and Manager Ko Ito highlight rising UK sponsor licence revocations and how HR and mobility leaders can manage the impact.

Media mentions
Partner Bo Cooper discusses the $100,000 H-1B fee and its impact on financial, banking and technology firms relying on international talent.

Media mentions

Media mentions
Partner Audrea Golding explains how the $100,000 H-1B fee could affect hiring across the tech industry.

Blog post
Immigration Supervisor Nathalie Pimenta and Immigration Programme Manager Frida Sakaj discuss the importance of planning visa applications and document services early to avoid delays and ensure compliance with UK regulations.

Media mentions
Partner Bo Cooper explains how proposed H-1B fee and lottery changes impact hiring of skilled international talent across sectors.

Media mentions
Partner Haider Hussain underlines the role of talent mobility in shaping future growth sectors in the Kingdom.

Fragomen news
Fragomen is recognised by the Financial Times for its innovative work in workforce mobility and cross-sector collaboration.

Media mentions
Partner Daniel Brown outlines steps companies can take to support employees and maintain smooth operations during compliance-related situations.

Awards
Fragomen has been recognized in the 2026 edition of The Best Law Firms™ in Germany, earning a Regional Tier 1 ranking in Hessen for Labor and Employment Law.

Media mentions
Partner Shayan Sultan discusses a rise in inquiries about UAE residency and remote work programmes amid global talent mobility trends.

Media mentions
Partner Rajiv Naik, Senior Manager Thomas Kingsmill and Manager Ko Ito highlight rising UK sponsor licence revocations and how HR and mobility leaders can manage the impact.

Media mentions
Partner Bo Cooper discusses the $100,000 H-1B fee and its impact on financial, banking and technology firms relying on international talent.

Media mentions

Media mentions
Partner Audrea Golding explains how the $100,000 H-1B fee could affect hiring across the tech industry.

Blog post
Immigration Supervisor Nathalie Pimenta and Immigration Programme Manager Frida Sakaj discuss the importance of planning visa applications and document services early to avoid delays and ensure compliance with UK regulations.