Work permits and visas in Thailand: the difference, the order and the yearly cycle
A common and costly misunderstanding among foreigners in Thailand is that a visa means they can start work. A visa governs entry and stay and is issued by an embassy, consulate or the Immigration Bureau; a work permit governs work and is issued by the Department of Employment. The two are granted by different authorities under different laws, and permission from one is not permission from the other.
Published 15 August 2026 · Updated 12 October 2026
A visa and a work permit belong to two systems
A visa answers whether someone may enter Thailand and how long they may stay; a work permit answers whether they may do a particular job in Thailand. The first is issued by a Thai embassy or consulate abroad or by the Immigration Bureau, the second by the Department of Employment. The two documents rest on different grounds, are examined for different things and run for different periods, and neither comes into being because the other exists. A person holding a fully valid Non-Immigrant B visa but no work permit still may not work in Thailand. Conversely, applying for and keeping a work permit depends on the right to stay lawfully; what happens to the permit when that right ends should be checked case by case. Treating the two as one thing is where almost every later problem starts.
The right order: status first, then the permit
The order is fixed: first the right to stay in Thailand lawfully, then a work permit applied for on the strength of it. The Department of Employment accepts a work permit application on the basis that the applicant already has suitable status; a tourist visa or visa-exempt entry ordinarily cannot support one. The real starting point is therefore often abroad, with a Non-Immigrant B visa from a Thai embassy or consulate, or a change of visa category in Thailand where the conditions allow, not arriving first and then trying to fill the gap. Doing it the other way round costs more than a refusal: the whole file has to be prepared again, and the company's supporting documents may expire in the meantime and have to be obtained once more.
Work under Thai law is wider than expected
Thai law defines work more widely than most foreign clients expect. Payment and an employment contract are not the only tests; carrying on an occupational activity in Thailand may be enough. Typical examples are a foreign director who flies in to attend board meetings and sign documents, head-office staff who come to train the local team, and a foreign shareholder who serves customers in the shop they invested in. The person does not think of it as work; the authorities may. Any activity carried on in Thailand continuously or repeatedly should be assessed before the trip is planned, not when an inspection happens.
The company's side: capital, headcount and filing record
A work permit application examines the employer as well as the foreign applicant. The Department of Employment looks at the company's paid-up capital and the number of Thai employees together. The general rule is 2 million baht of registered capital and four Thai employees for each foreign employee. BOI-promoted companies follow a different standard. These figures can change with the rules and with the officials' discretion, so check them before planning staff. Beyond capital and headcount, the company is usually expected to produce its latest financial statements and tax returns and to show that its Thai employees are enrolled with the Social Security Office. For a newly registered company with no filings yet, this, not the foreign employee's qualifications, is often the real bottleneck.
The company must be entitled to do the business
Another question to settle before applying is whether the company itself may carry on the business the foreign employee is being hired for. A company in which foreigners hold half or more of the shares is a foreigner under the Foreign Business Act B.E. 2542 (1999) and may not carry on a listed business without permission. If the business cannot lawfully be done, there is nothing to discuss about a work permit for it. A foreign business licence, a certificate under a treaty or free trade agreement, or BOI promotion therefore comes before the staffing plan in time, not alongside it.
A first application is built from both sides' documents
A work permit application is made up of the employer's documents and the employee's; without either side it cannot be accepted. The employee's side usually includes the passport and proof of lawful stay, degree certificates and employment references (translated and certified), and a medical certificate in the prescribed form. The employer's side usually includes the company certificate, financial statements, tax returns and the list of Thai employees enrolled in social security. Degrees and references issued abroad must first be certified under the issuing country's system, then legalised by the Thai embassy or consulate there, then translated into Thai with the translation certified. This takes time and should be started first, because it is usually the bottleneck of the whole matter.
The permit is tied to the employer, position and workplace it names
A work permit is tied to the employer, the position and the workplace it names. A change of employer, a new job title, or adding a branch or site as a place of work, made without amending the permit, puts that work outside the permit's conditions. Transfers within a group, an office move and a shift from office work to working at a client's site are the changes most often overlooked. The right course is to apply to the Department of Employment for the change before it takes effect, not to leave it for the next renewal.
The yearly cycle: two expiry dates, two authorities
A Non-Immigrant B visa gives a short stay on first entry, which must be extended with the Immigration Bureau before it runs out; after that comes a yearly cycle. Each year there are two things to do with two authorities: extend the stay with the Immigration Bureau, and renew the work permit with the Department of Employment. The two expiry dates often do not coincide, and a work permit generally runs no longer than the permitted stay. The safe approach is to take the earlier date as the start of the year's timetable and allow time for further documents: the company's financial statements, tax filings and social security contribution records are filed again each year and must be current. A delay in either one affects the other.
Ninety-day reporting
A foreigner who has stayed in Thailand for ninety days in a row must report their address to the Immigration Bureau, and again every ninety days after that. The duty attaches to the right of stay, has nothing to do with the work permit, and is not discharged because the company has handled other formalities. Each departure and re-entry ordinarily restarts the count. Separately, when a foreigner moves in, the house owner or person in charge of the accommodation has a duty of their own to notify the Immigration Bureau; clients renting a condominium often assume the building management has done it, which is not always so. Late reporting can have adverse consequences and may be looked at again on the next extension of stay; how it is handled should be checked against the current rules.
Re-entry permits: check the passport before leaving
Not everyone needs a re-entry permit: some visas and some permissions already allow re-entry. Otherwise, a person on an extension of stay who leaves Thailand without first obtaining a re-entry permit loses that permission to stay; on return they start again from a new entry permission, and a work permit resting on the old status loses its footing. Before every departure, check what the passport actually records, then choose a single or multiple permit for the number of trips actually planned.
Working without a permit: the consequences for the worker
Working without a permit, or outside its conditions, is an offence for the foreign worker, who may also be required to leave the country within a set time and may be barred from obtaining a work permit again for a period. The more practical consequence is the record itself: an offence may be looked at on later extensions of stay and work permit applications, turning a routine renewal into something to be explained point by point. The fines and the period of any bar are set by the Emergency Decree on Managing the Employment of Foreigners B.E. 2560 (2017) as amended, and should be checked for the case at hand rather than estimated from figures passed around.
Working without a permit: the consequences for the employer
The employer's liability is separate and is not discharged because the worker has been penalised. An employer who hires a foreigner without a work permit, or has a permit holder work outside its scope, is also liable. How a repeat offence is treated, and whether it affects the company's later applications for other employees, should be checked against the current law. For a BOI-promoted company, the promotion privileges themselves may also be affected. The employer is not limited to the party that signed the employment contract: a company that in fact directs the work, assigns tasks and benefits from it may also be treated as the employer, so secondments and assignments within a group need to be settled in advance.
The One Stop Service Center for visas and work permits
A BOI-promoted company can handle visas and work permits through the BOI's One Stop Service Center. The Center changes where the application is made, not what has to be shown. Whether the general capital and Thai-employee ratio applies to a promoted company depends on the conditions in its promotion certificate, and should be checked case by case. The Center covers only the positions and numbers the promotion certificate approves; positions beyond that go through the ordinary procedure. The staffing plan should therefore be thought through when promotion is applied for, not when people are needed and the certificate has to be revisited.
Leaving and changing employer
When employment ends, the work permit does not move to the next company. The employer must notify the Department of Employment of the departure within the statutory time, and the employee must return the permit as required. At the same time, an extension of stay obtained on the strength of that employment loses its basis, and status must be changed or the country left within the set time. Changing employer means a new application, not a change of name on the old permit. This gap is when foreign employees most easily lose lawful status, so the timetable should be set before resigning, not after leaving.
Labour law still applies once the permit is issued
A work permit settles whether someone may work; it does not settle the terms of the employment. Foreign employees are bound and protected by the Labour Protection Act B.E. 2541 (1998) just as Thai employees are: severance pay, pay in lieu of notice, working hours and holidays do not differ by nationality. Two common practices, ending employment because a work permit has expired and withholding pay for work already done because no permit had yet been issued, each have to be assessed under labour law in their own right; immigration or permit status alone is not a basis for them.
Questions this raises
I already have a business visa. Can I start work?
No. The visa deals with entry and stay; the work permit deals with work, and the two are issued by different authorities. Until the Department of Employment issues the work permit, even a fully valid Non-Immigrant B visa does not allow work.
Can I come to Thailand first and arrange the visa and work permit here?
It depends on the visa you enter on. A tourist visa or visa-exempt entry ordinarily cannot support a work permit. Where the conditions are met, the visa category can be changed in Thailand, but check the conditions and documents before travelling, not after arriving.
Our company has just been registered. Can it apply for work permits at once?
Not always. The Department of Employment looks at paid-up capital and the number of Thai employees together; the general rule is 2 million baht of registered capital and four Thai employees for each foreign employee, and BOI-promoted companies follow a different standard. These figures can change with the rules and with the officials' discretion, so check them before planning staff. A new company also often has no financial statements, tax filings or social security record yet, which is usually the real obstacle.
Does a foreign director who only attends meetings and signs documents need a work permit?
Possibly. Thai law does not treat payment as the only test; whether a director attending meetings and signing documents is working depends on what the activity involves and how often. Assessing it before the trip is planned is far safer than after arriving.
Can one person work for two companies at the same time?
A work permit is tied to the employer, position and workplace it names, so an existing permit cannot be used to work for a second company. Whether a separate permit can be obtained for the second job, whether two can be held at once and on what conditions, should be checked case by case against the law and the authority's practice at the time.
Can ninety-day reporting be done by someone else or online?
Usually it can be done in person or by someone authorised, and the Immigration Bureau opens other channels from time to time. The channels available and their cut-off times change, so do not rely on a single channel close to the due date; check first. The duty attaches to the right of stay and has nothing to do with the work permit.
What happens if I leave without a re-entry permit?
First check what the passport actually records. Some visas and permissions already allow re-entry. Otherwise, an extension of stay ends on departure: on return you start again from a new entry permission and go through the extension process again, and a work permit resting on that status loses its footing. The remedy depends on the case, and costs more than checking and applying beforehand.
When I change jobs, can my work permit be moved to the new company?
No. A work permit is tied to the employer it names, so changing employer means a new application, not a change of name. The old employer must report the departure, the permit must be returned as required, and the right of stay must be dealt with within the set time. Plan the gap before resigning.
The legislation
- Immigration Act B.E. 2522 (1979)
- Emergency Decree on Managing the Employment of Foreigners B.E. 2560 (2017)
- Foreign Business Act B.E. 2542 (1999)
- Investment Promotion Act B.E. 2520 (1977)
- Labour Protection Act B.E. 2541 (1998)
