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 seven documents:

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

Employee Compliance Requirements

Why These Fields Are Mandatory

PND1 and SSO 1-10 filings carry the employee's national ID number on every detail row, and the Thai title (นาย / นาง / นางสาว) is derived from gender. Without these two 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 company run is created, Hopshift checks every employee. If anyone is missing a National ID, the preview shows a red warning: "N employee(s) are missing a National ID. Update their profiles before finalizing; they will be excluded from SSO documents." The Create Payroll Run button is disabled while that warning is present.

2. Publishing: A second check runs when you publish (or click Finalize on the company run page). If any employee in the run is still missing National ID or gender (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. Open the Personal page and find the Personal Information section.
3. Enter the missing fields: National ID and Gender.
4. Save the profile.
5. Return to the payroll wizard: the compliance check re-runs automatically and the warning 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 plain text file in the Revenue Department's e-filing layout: one line per employee, fields separated by |, Thai text in the TIS-620 encoding the portal expects. There is no header row; the employer tax ID, the employee's ID, name and address, the tax month and BE year, the income and the tax withheld are all on each line.

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 the company Payroll page.
2. In the Generated Documents panel, click Download on PND1: Withholding Tax Return (TXT).
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 CSV Hopshift generates is for your records: it has a UTF-8 BOM prefix (\uFEFF) so it opens correctly in Thai-language Excel installations without garbling Thai characters. The SSO does not accept this CSV directly; the file to upload is the SSO e-Service Upload File (a fixed-width .txt in the official "Format เงินสมทบ 135" layout), which is generated alongside it.

Summary (header) block fields:

Employee detail row fields:

How to Download and Submit SSO 1-10

1. Open the finalized payroll run from the company Payroll page.
2. In the Generated Documents panel, click Download on SSO e-Service Upload File.
3. Save the .txt file to your computer without opening it.
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 .txt 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: Contribution Report (CSV) for Excel and SSO 1-10: Contribution Report (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 inside the documents and in 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 button in the Generated Documents panel.

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. Scroll to the Generated Documents panel and click Regenerate. It runs immediately; there is no confirmation dialog.
3. Hopshift re-runs every document generator using the current state of all employee profiles.
4. The new documents overwrite the previously stored versions.
5. The message "Documents regenerated successfully" 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, address)
• You understand that all seven documents will be rebuilt simultaneously

Annual and Ad-hoc Forms

Beyond the monthly documents, the company Payroll > Compliance tab (titled Compliance & Filing) lets you generate forms for any month or year without a payroll run:

Employee tax allowance declarations, which feed the withholding calculation, are managed under Tax Declarations in the group sidebar (or on each employee's Tax declaration page).

Common Issues

Missing National ID or gender blocking publishing

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

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

PND1 file rejected by the RD portal

Possible causes:

• The PND1 Tax ID in your company's Payroll Settings is incorrect
• The file was opened or edited after download
• The portal is experiencing issues

Fix: Check the PND1 Tax ID and SSO Registration Number on the company's Payroll > Settings page (the branch code is always 000000, head office). 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 in the Generated Documents panel on the run detail page to rebuild all documents with the current profile data.