Form 50

The Form 50 Tawi, officially issued under Section 50 Bis of the Thai Revenue Code, is Thailand’s Annual Income Tax Withholding Certificate and one of the most important payroll documents in Southeast Asia. Issued by every Thai employer to each employee, it serves as the official proof that personal income tax has been withheld from wages and remitted to the Thai Revenue Department (กรมสรรพากร).

The name “50 Tawi” comes from the Thai word “ทวิ” meaning “twice,” referencing Section 50 Bis of the Revenue Code. The certificate consolidates total annual income, total tax withheld, and Social Security Office (SSO) contributions, enabling employees to file their PND 91 (annual personal income tax return for employment income) by 31 March each year. For multinational organizations operating in Thailand, accurate Form 50 Tawi compliance is non-negotiable. That is why global businesses turn to Mercans, a global leader in payroll technology and Employer of Record (EOR) services, for fully integrated Thai payroll and Revenue Department compliance.

What Is Form 50 Tawi?

Form 50 Tawi (ใบ 50 ทวิ) is the annual withholding tax certificate that every Thai employer must issue to each employee, contractor, or income recipient from whom tax was withheld during the calendar year (1 January to 31 December).

Core purposes include

• Documenting total annual income earned from the employer.
• Recording the total personal income tax withheld during the year.
• Capturing Social Security Office (SSO) contributions deducted from the employee’s salary.
• Reflecting Provident Fund contributions where applicable.
• Reporting other deductions including allowances and reimbursements.
• Providing the data employees need to file their PND 91 (employment income only) or PND 90 (mixed income) annual return.
• Serving as evidence for tax refund claims, loan applications, and visa renewals.
• Enabling employees with multiple employers to consolidate income for accurate annual filing.

The certificate is typically issued in two copies: one for the employee to attach to their personal income tax return, and one retained by the employer for records.

Who Must Issue and Receive Form 50 Tawi?

Employers required to issue Form 50 Tawi:

• All Thai limited companies, partnerships, branches, representative offices, and sole proprietors with employees.
• Foreign companies registered to do business in Thailand.
• Public-sector employers, government agencies, and state-owned enterprises.
• Non-profit organizations and foundations with paid staff.
• Employers paying directors’ fees, bonuses, severance, and other taxable compensation.
• Companies making payments to freelancers or contractors subject to withholding tax (separate Form 50 Tawi issued at the time of payment).

Recipients of Form 50 Tawi

• All employees who received compensation subject to Thai personal income tax withholding.
• Resigned, terminated, or retired employees (issued within one month of departure).
• Foreign employees and expatriates working under Thai employment contracts.
• Freelancers, professional service providers, and contractors receiving payments subject to withholding tax.

For multinationals expanding into Bangkok, Chiang Mai, Phuket, Pattaya, or Eastern Economic Corridor (EEC) zones, Mercans’ Thailand payroll and EOR services handle every aspect of Thai payroll, from monthly PND 1 submissions to annual Form 50 Tawi issuance, without the need to set up a Thai entity.

Form 50 Tawi and the PND Form Family

Form 50 Tawi sits within Thailand’s broader PND (Phor Ngor Dor) tax form family. Understanding the relationships between these forms is essential for compliance.

Forms prepared by the employer:

• PND 1: Monthly withholding tax return for employee salaries, due by the 7th of the following month (or 15th if filed electronically).
• PND 1 Kor (PND 1 Kor): Annual summary of employee withholding tax, submitted with the final PND 1 of the year.
• PND 3: Monthly withholding tax return for non-corporate suppliers (individuals, freelancers).
• PND 53: Monthly withholding tax return for corporate suppliers (companies).
• Form 50 Tawi: Annual withholding tax certificate issued to each employee or income recipient.

Forms filed by individual taxpayers

• PND 91: Annual personal income tax return for employment income only.
• PND 90: Annual personal income tax return for mixed income (employment plus other income).
• PND 94: Annual personal income tax return for non-salary income filed mid-year.

Corporate forms

• PND 50: Annual corporate income tax return.
• PND 51: Mid-year corporate income tax estimate.

The PND 1 totals submitted monthly throughout the year must reconcile precisely with the cumulative figures shown across all Form 50 Tawi certificates issued at year-end. Discrepancies trigger Revenue Department audits.

Key Deadlines

Thailand operates a multi-tier deadline structure depending on the income type and circumstances.

Employment income (regular employees)

• Form 50 Tawi must be issued to employees by 15 February of the year following the tax year. For 2025 income, the deadline is 15 February 2026.

Departing employees

• Form 50 Tawi must be issued within one month of the date employment ended.

Freelancers and service providers

• Withholding tax certificates must be issued immediately upon withholding the tax at the time of payment.

Monthly withholding tax payment (PND 1)

• Due by the 7th of the following month (extended to the 15th if filed electronically via the Revenue Department’s e-filing system).

Personal income tax filing deadlines (PND 91, PND 90)

• Paper filing: by 31 March of the following year.
• Electronic filing (e-Filing): typically extended to 8 April of the following year.

Penalties for Non-Compliance

The Thai Revenue Department applies graduated penalties for late, incorrect, or missing Form 50 Tawi issuance and related withholding tax obligations.

Common penalties include

• Failure to issue Form 50 Tawi on time: up to THB 2,000 per violation, with additional penalties for systemic non-compliance.
• Late PND 1 monthly filing: fines of up to THB 2,000 plus a surcharge of 1.5 percent per month on the unpaid tax.
• Late payment of withholding tax: 1.5 percent per month surcharge calculated from the original due date.
• Underreported withholding: fines plus penalties for the unpaid amount, with potential audit consequences.
• Failure to remit withheld tax: potential criminal liability under the Revenue Code.
• Inconsistent PND 1 vs Form 50 Tawi reconciliation: triggers Revenue Department audits and additional assessments.
• Inaccurate or fraudulent certificates can lead to scrutiny under the Revenue Department’s audit framework.

Common Mistakes to Avoid

• Missing the 15 February deadline for issuing Form 50 Tawi to employees.
• Failing to issue Form 50 Tawi to departing employees within one month of separation.
• Discrepancies between monthly PND 1 submissions and the cumulative Form 50 Tawi totals.
• Incorrect Tax Identification Number (TIN) for employees.
• Misclassifying freelancers versus employees, leading to wrong withholding rates.
• Wrong application of non-notified withholding rates for contractors.
• Forgetting to issue Form 50 Tawi for bonuses and lump sum payments.
• Errors in Social Security Office (SSO) contribution amounts (5 percent employer + 5 percent employee, capped).
• Failure to apply Section 18 deductions (50 percent of income up to THB 100,000).
• Missing personal allowance (THB 60,000) and spouse/child allowances in calculations.
• Using outdated PND 1 forms after Revenue Department updates.
• Inadequate retention of withholding tax records (Thai law requires retention for 5 years).

How Mercans Simplifies Thai Payroll Compliance

Running payroll in Thailand requires expertise across Form 50 Tawi, monthly PND 1 filings, Social Security Office (SSO) contributions, Workmen’s Compensation Fund, Provident Fund administration, the Revenue Code (Section 50 Bis), the Labor Protection Act B.E. 2541, and continuous Revenue Department compliance.

Mercans delivers a complete Thai payroll and HR solution for global employers:

• Native Thai payroll processing with full Revenue Department, Social Security Office, and Department of Labour compliance.
• End-to-end Form 50 Tawi lifecycle management including preparation, electronic distribution, and reconciliation with PND 1 monthly returns.
• Monthly PND 1, PND 3, and PND 53 submissions to the Revenue Department.
• Annual PND 1 Kor preparation and filing.
• Social Security Office (SSO) contributions automation (5 percent employer + 5 percent employee, capped at THB 750 per side).
• Workmen’s Compensation Fund (employer-only) administration.
• Provident Fund management for participating employers.
• Personal allowance, spouse, and child allowances automation in tax calculations.
• Foreign employee tax handling including double tax treaty applications.
• Employer of Record (EOR) services allowing global businesses to hire Thai employees without setting up a local entity.
• Bilingual payslip generation in Thai and English.
• HR Blizz™ SaaS platform unifying payroll, HR, and reporting across 160 countries.
• G2N Nova engine delivering accurate gross-to-net calculations.
• e-Filing integration with the Revenue Department’s online portal.
• SOC 1, SOC 2, ISO 27001, and GDPR-certified data security.

With over 20 years of global payroll expertise and 160+ country coverage, Mercans is trusted by leading multinationals expanding into the Thai market.

Frequently Asked Questions (FAQs)

Q1: What is Form 50 Tawi?

Form 50 Tawi (ใบ 50 ทวิ) is the Withholding Tax Certificate issued under Section 50 Bis of the Thai Revenue Code, given by Thai employers to each employee as proof of income tax withheld and remitted to the Revenue Department during the calendar year.

Q2: When is Form 50 Tawi issued?

By 15 February of the year following the tax year for current employees. Within one month of separation for departing employees. Immediately upon withholding for freelancers and service providers.

Q3: How is Form 50 Tawi used?

Employees use it to file their PND 91 (employment income) or PND 90 (mixed income) annual personal income tax return by 31 March (or 8 April for e-filing).

Q4: What is the difference between PND 1 and Form 50 Tawi?

PND 1 is the monthly withholding tax return filed by the employer with the Revenue Department. Form 50 Tawi is the annual certificate given to each individual employee summarizing the year’s income and tax withheld.

Q5: What if I work for multiple employers in Thailand?

Each employer must issue a separate Form 50 Tawi. You must combine all certificates when filing your PND 90 (mixed income) annual return.

Q6: What are the penalties for not issuing Form 50 Tawi?

Up to THB 2,000 per violation, plus potential audit scrutiny by the Revenue Department. Repeated or systemic non-compliance can lead to additional penalties under the Revenue Code.

Q7: Can foreign companies issue Form 50 Tawi?

Yes if they have a registered presence in Thailand (limited company, branch, or representative office) and are registered with the Revenue Department. Otherwise, they can use an Employer of Record like Mercans to handle Thai payroll without local entity setup.