Compliance

Hopshift automatically generates all required Thailand government compliance documents every time you finalize a payroll run. You do not need to use external software, manually build files, or copy data from spreadsheets.

Documents Generated on Finalization

Every finalized Thailand payroll run produces six documents:

All documents are stored indefinitely against the run and can be re-downloaded at any time from the run detail page.

Employee Compliance Requirements

Why These Fields Are Mandatory

Thai law requires that PND1 and SSO 1-10 filings include the employee's national ID number, gender, and date of birth on every detail row. Without these fields, Hopshift cannot generate valid government files.

How the Compliance Gate Works

The compliance check runs at two points:

1. Payroll wizard preview: Before a run is created, Hopshift checks every selected employee. Any employee missing one or more required fields shows a red Missing compliance data badge. The Create Run button is disabled until all employees pass.

2. Finalization: A second check runs when you click Finalize Payroll. If any employee in the run is still missing data (for example, if data was deleted after the run was created), finalization is blocked with a specific error identifying the affected employees.

How to Fix Missing Compliance Data

1. In the payroll wizard (or from the employee list), click the flagged employee's name to open their profile.
2. Navigate to Personal information.
3. Enter the missing fields: National ID, Gender, Date of birth.
4. Save the profile.
5. Return to the payroll wizard: the compliance check re-runs automatically and the badge should clear.

PND1: Monthly Withholding Tax Return

What is PND1?

PND1 (ภ.ง.ด.1: Por Ngor Dor 1) is the monthly withholding tax return that employers must file with the Revenue Department (กรมสรรพากร) for all employment income payments. It covers income under Section 40(1) (regular salary and wages) and Section 40(2) (bonus and other employment benefits).

Every month you pay employees, you must:

1. Withhold income tax from each employee's pay
2. File the PND1 return declaring the amounts withheld
3. Remit the withheld tax to the Revenue Department

Hopshift calculates the withholding amounts and generates the filing: you only need to download it and upload it to the RD portal.

Filing Deadlines

The PND1 e-Filing Format

The PND1 file Hopshift generates is a pipe-delimited (|) UTF-8 text file with no BOM. It follows the Revenue Department's specified format exactly.

File structure:

HEADER_LINE
DETAIL_LINE_1
DETAIL_LINE_2
...
DETAIL_LINE_N

Header row fields (pipe-separated, in this order):

Detail row fields (one row per employee):

Example file excerpt:

1234567890123|000000|0|02|2569|50(1)|3|120000.00|4625.01
1|1100600123456|นาย|สมชาย|ใจดี|123 ถนนสุขุมวิท แขวงคลองเตย|28022569|40(1)|40000.00|1541.67|1
2|1100600654321|นาง|สมหญิง|รักงาน|456 ถนนพระราม 9|28022569|40(1)|45000.00|1833.33|1
3|1100600789012|นางสาว|มาลี|สวยงาม|789 ถนนรัชดา|28022569|40(1)|35000.00|1250.01|1

Filename pattern:

PND1_{TaxID13}_{Branch6}_{YearBE4}_{Month2}_{FormType2}_{Seq2}.txt

Example: PND1_1234567890123_000000_2569_02_01_01.txt

How to Download and Submit PND1

1. Open the finalized payroll run from Payroll → run detail page.
2. In the Documents section, click PND1 (e-filing).
3. Save the .txt file to your computer.
4. Log in to the Revenue Department e-filing portal at efiling.rd.go.th.
5. Navigate to ภ.ง.ด.1 and use the upload/import function.
6. Upload the .txt file. The portal will validate and confirm acceptance.
7. Remit the total WHT amount by the deadline.

You can also download PND1 PDF for a printable, human-readable version of the same data: useful for internal records or accountant review.

SSO 1-10: Monthly Social Security Contributions

What is SSO 1-10?

SSO 1-10 (แบบ สปส. 1-10) is the monthly contribution schedule filed with the Social Security Office (สำนักงานประกันสังคม). It declares each insured employee's wages and the corresponding contribution amounts for both the employee and employer.

Both the employee and employer contribute 5% of the employee's gross wage each month, subject to a ceiling and floor. Hopshift deducts the employee's share from their pay and calculates the employer's matching contribution separately.

Filing Deadline

SSO 1-10 is due by the 15th of the following month. Late filing may result in a surcharge on top of the contribution amount.

Contribution Rates and Limits

Calculation logic:

contribution_base = max(actual_wage, 1,650)       // apply floor
contribution_base = min(contribution_base, 17,500) // apply ceiling (2026+)

employee_contribution = contribution_base × 5%
employer_contribution = contribution_base × 5%

Examples for 2026:

The SSO 1-10 CSV Format

The SSO 1-10 file Hopshift generates is a CSV with a UTF-8 BOM prefix (\uFEFF). The BOM is required so that the file opens correctly in Thai-language Excel installations without garbling Thai characters.

Summary (header) block fields:

Employee detail row fields:

How to Download and Submit SSO 1-10

1. Open the finalized payroll run from Payroll → run detail page.
2. In the Documents section, click SSO 1-10 CSV.
3. Save the .csv file to your computer.
4. Log in to the Social Security Office portal at www.sso.go.th or ssoinscl.sso.go.th.
5. Navigate to the monthly contribution upload section.
6. Upload the .csv file. The portal will validate and confirm the import.
7. Pay the total contribution amount (employee + employer) by the 15th.

You can also download SSO 1-10 PDF for a human-readable version suitable for accountant review or physical records.

Buddhist Era Year Conversion

All Thai government documents use Buddhist Era (BE) years. The BE year is calculated by adding 543 to the Gregorian year. Hopshift handles this conversion automatically: you will see BE years in document headers and filenames.

Dates in the PND1 file are formatted as DDMMYYYY using the BE year. For example, 28 February 2026 (Gregorian) becomes 28022569 in the PND1 file.

Regenerating Documents

If you need to regenerate compliance documents after a run has been finalized (for example, because you corrected an employee's name, address, or national ID), use the Regenerate Documents function.

When to Regenerate

• An employee's name was misspelled on their profile when the run was finalized
• An employee's national ID was entered incorrectly
• An employee's address was incomplete or wrong
• A technical error occurred during the original generation

How to Regenerate

1. Navigate to Payroll and open the finalized run.
2. On the run detail page, click Regenerate Documents.
3. Confirm the action in the dialog that appears.
4. Hopshift re-runs all six document generators using the current state of all employee profiles.
5. The new documents overwrite the previously stored versions.
6. A confirmation message appears when generation is complete.

Regeneration Checklist

Before regenerating, verify:

• You have downloaded and archived any documents you may need to reference later
• The employee profile data is now correct (name, national ID, gender, date of birth, address)
• You understand that all six documents will be rebuilt simultaneously

Upcoming Compliance Documents

The following documents are planned for future releases:

Audit Trail

All compliance-related actions are recorded in the audit log:

The audit log is accessible from the run detail page under Activity. This log is useful for demonstrating to auditors that filings were generated and downloaded in a timely manner.

Common Issues

"Missing compliance data" blocking finalization

Cause: One or more employees in the run are missing National ID, gender, or date of birth on their profile.

Fix: Click the employee's name in the error message to go directly to their profile. Fill in all three fields and save. Return to the payroll run and attempt finalization again.

PND1 file rejected by the RD portal

Possible causes:

• The employer tax ID or branch code in your company settings is incorrect
• The file was modified after download (do not open or edit the .txt file)
• The portal is experiencing issues

Fix: Check your company's tax ID and branch code in Settings → Company. Download a fresh copy of the PND1 file (do not use a previously opened version) and re-upload.

SSO CSV shows garbled characters in Excel

Cause: The file was opened without recognizing the UTF-8 BOM, or Excel did not detect the encoding correctly on your machine.

Fix: The file has a UTF-8 BOM prefix which should cause Excel to open it correctly. If characters still appear garbled, use the Excel "Get Data from Text/CSV" import wizard and explicitly select UTF-8 encoding. For portal upload, the encoding is handled automatically and this is not an issue.

Documents generated with old employee data

Cause: Employee profile data was updated after the run was finalized.

Fix: Use Regenerate Documents on the run detail page to rebuild all documents with the current profile data.