Thailand Board of Investment 2025 Policy Changes and Compliance Framework for Foreign Enterprises
- leowatanabe5
- Jul 22
- 3 min read
Updated: Jul 23
The Thai Board of Investment (BOI) has strengthened regulations that govern foreign personnel in BOI-promoted enterprises. Notification No. Por. 8/2568 published on June 5th, 2025, establishes clear hiring ratios between Thai and foreign workers in the manufacturing sector alongside minimum salary requirements. These changes reflect the government´s border policy shift toward protecting local employment while encouraging technology transfer to deliver tangible benefits to the domestic workforce.
These changes would come into force on October 1st, 2025, for newly issued BOI promotion certificates and January 1st, 2026, for existing ones. The companies that would be affected by these changes are BOI-promoted manufacturers employing more than 100 people. With the new regulations, these companies will need to maintain at least 70% Thai nationals in their workforce. These companies would also be subject to salary floors for foreign hires which amount to THB 150,000 monthly for executives, THB 75,000 for managers (reduced to THB 50,000 for those holding relevant degrees), and THB 50,000 for specialists.
Implementation schedule for the BOI changes
Promotion-Certificate Date | Effective Date |
Issued ≥ 5 Jun 2025 | 1 Oct 2025 |
Issued < 5 Jun 2025 | 1 Jan 2026 |
Changes to the workforce and salary requirements in depth
The BOI has mentioned that promoted projects historically relied on foreign staff for management and technical roles. The new ratio thus incentivises companies to embed structured training pipelines for Thai nationals to support long-term localisation.
The 70% Thai workforce requirement specifics:
Applies only to manufacturing firms employing >100 total staff.
Verification is via monthly Social Security Fund submissions.
Non-manufacturing and smaller plants are exempt.
Firms breaching the ratio face delayed work-permit renewals or, in severe cases, revocation of BOI privileges.
Minimum monthly salary floor specifics:
Salary Floor (THB/month) | |
Executive | 150,000 THB |
Management | 75,000 THB (50,000 THB with a degree) |
Engineer / IT Specialist / Researcher | 75,000 THB (50,000 THB with a degree) |
Operations / R&D Staff | 50,000 THB |
Employers must be able to prove this via the signed employment contract and via withholding tax filings (PND 1) for renewals.
Exemptions & Flexibilities
Short-term (<6 months) Projects: Fully exempt from both ratio and salary floors.
High-Tech Manufacturing: Case-by-case waivers where domestic talent shortages persist; firms must file detailed skills-transfer roadmaps.
ASEAN Comparison of Expat Ratio Requirements and Salary Floors
Country | Expat Ratio Rule | Minimum Salary | Key Differences |
Thailand | 70% Thai for manufacturing >100 employees (In BOI projects, otherwise subject to different requirements) | THB 50,000–150,000 (Depending on roles and seniority) | Ratio & salary floors codified; phased timeline |
Malaysia | 1:3 local-to-foreigner for selected sectors | THB 38,200–76,400 (Depending on roles and seniority) (MYR 5,000-10,000) | Quota enforced via a levy system |
Vietnam | No fixed ratio; must prove local recruitment first | THB 18,645 (VND 15 million) | Expat permitted only if locals are unavailable |
Indonesia | The ratio varies by sector (often 1:10) | No national floor; sector-specific | Foreign worker utilization plan approval is mandatory |
BizWings can help clients navigate BOI regulatory changes with ease
Our BOI experts can support you in navigating such changes to ensure full compliance by the deadline. From BOI certification, visa and work permit issuance and extensions to payroll support, our integrated approach ensures our clients remain updated and informed of the latest changes to plan ahead. Contact us to receive a free quote or inquire more about BOI operations.
Frequently Asked Questions on BOI´s Latest 2025 Changes
Q1. Does the 70% rule apply to service subsidiaries inside an industrial estate?
A1. No. Service-sector entities, including IT and consulting, are exempt from the Thai-staff ratio but still face salary floors.
Q2. How is “total workforce” calculated?
A2. Full-time Thai and foreign employees registered with the Social Security Fund; contractors and interns are excluded.
Q3. Can we count Thai employees in overseas branches toward the ratio?
A3. No. Only workers on the Thai entity’s payroll and Social Security system qualify.
Q4. Are executive bonuses included in the salary floor?
A4. BOI considers fixed monthly income as declared in contracts or PND 1 forms; discretionary bonuses are excluded unless contractually guaranteed.