随着“一带一路”倡议的推进及《区域全面经济伙伴关系协定》（RCEP）的实施，泰国作为东南亚重要经济体，成为中国企业出海的热门目的地。
With the promotion of the “Belt and Road” initiative and the implementation of the Regional Comprehensive Economic Partnership (RCEP), Thailand, as an important economy in Southeast Asia, has become a popular destination for Chinese enterprises to go overseas.
为了更好为出海泰国的中企保驾护航，本文将就中企出海泰国后在泰合规运营的相关法律规定进行梳理和说明，以帮助企业更好地适应泰国法律环境。
In order to better provide legal service for Chinese enterprises expanding into Thailand, this article will outline and explain the relevant legal regulations for compliance operations of Chinese enterprises in Thailand, in order to help enterprises better adapt to Thailand's legal environment.
一、劳动用工方面
I. Labor Employment
《劳动保护法》和《社会保障法》是企业在泰国用工时需要密切关注的法律。合理用工不仅仅是遵守法律规定，更是对员工负责、提高企业生产力和保障劳动关系稳定的重要手段。中资企业在泰国经营时，要依据泰国的劳动法律合理安排工作时间、工资待遇、福利保障和社会保险等方面，避免因管理不善而导致的劳动争议和法律风险。同时，还应关注外籍员工的管理，合理规划用工结构，确保企业的长期可持续发展。
The Labor Protection Act and the Social Security Act are the key laws that entrepreneurs have to abide by in Thailand. Rationalization employment practices are not only complying with legal regulations but also important means of being responsible to employees, improving productivity, and ensuring the stability of labor relations. In Thailand, Chinese enterprises must reasonably manage work hours, wages, benefits, and social insurance according to Thai labor laws, in order to avoid labor disputes and legal risks due to poor management. Meanwhile, the attention of management of foreign employees should also be paid, as well as available workforce structures planned to ensure the long-term development of the enterprise.
在劳动合同方面，《劳动保护法》规定雇主和员工之间必须签订书面劳动合同，明确双方的权利和义务，劳动合同应包含工作内容、工资、工作时间、休息日等基本条款；未签订书面劳动合同的员工仍受《劳动保护法》保护，但雇主可能面临罚款。
In terms of labor contracts, the Labor Protection Law stipulates that written labor contracts are the must, specifying the rights and obligations of both parties, and written labor contracts should contain basic terms such as job content, wages, working hours, rest days, etc.; employees without written labor contracts are still protected by the Labor Protection Law, while the employers may be fined.
雇主解除劳动合同时，必须有正当理由，并按照法定程序进行。如果没有正当理由，雇主需支付员工赔偿金。工作满1年但不满3年的员工，赔偿金额为3个月工资；工作满3年及以上的员工，赔偿金额为6个月工资。员工辞职时，通常不需要支付赔偿金，但需提前通知雇主。
The dismissal of labor contracts must be due to legal reasons and follow the prescribed legal procedures. If there is no valid reason, the employer is required to pay compensation to the employee.. For employees who have worked for 1 year but less than 3 years, the compensation amount is equivalent to 3 months' salary. For employees who have worked for 3 years or more, the compensation amount is equivalent to 6 months' salary. When an employee resigns, he or she is usually not required to pay compensation, but is required to give advance notice to the employer.
在工资支付方面，《劳动保护法》规定雇主必须按时支付员工的工资，且不得低于法定最低工资标准。最低工资标准会因地区不同而有所差异。当员工每工作满1年时，享有不少于6天的年假，年假为带薪假。
With regard to the payment of wages, The Labour Protection Law stipulates that employers must pay their employees on time and not less than the legal minimum wage. The minimum wage may vary from region to region. Employees are entitled to no less than six days of annual leave, which is paid, for every year of service.
在工作时间方面，《劳动保护法》规定雇主应保证员工每周至少1天休息日。若员工在休息日工作，雇主需支付加班工资（通常为正常工资的1.5倍）。每天工作时间不得超过8小时，每周工作时间不得超过48小时。如有加班，雇主需支付加班工资，加班时间每天不得超过4小时，每月不得超过36小时。
In terms of working times, the Labor Protection Law stipulates that employers must ensure employees have at least one day of rest per week. If employees work on a rest day, the employer must pay overtime wages (usually 1.5 times the regular wage). Daily working hours must not exceed 8 hours, and weekly working hours must not exceed 48 hours. In the case of overtime, the employer must pay overtime wages. Overtime work should not exceed 4 hours per day and should not exceed 36 hours per month.
在社会保障方面，《社会保障法》规定雇主必须为员工缴纳社会保险。社会保险包括养老保险、医疗保险、失业保险、工伤保险等。
雇主和员工各自按比例缴纳社会保险费，比例为5%（上限为15,000泰铢）。即最多每月750泰铢。外籍员工同样需要参加泰国的社会保险。外国雇员和雇主的缴纳比例与本地员工相同。员工因工受伤或因病无法工作时，社会保险基金将为员工支付部分工资。具体支付比例和期限依据保险条款。
With regard to social security, the Social Security Act requires employers to pay social insurance for their employees. Social insurance includes pension insurance, medical insurance, unemployment insurance, and work injury insurance.Employers and employees each pay a proportionate share of the social insurance premiums, which is 5% (up to a maximum of 15,000 baht). That is a maximum of 750 baht per month. Foreign employees are also required to participate in Thai social insurance. Foreign employees and employers contribute at the same rate as local employees. The Social Insurance Fund will pay a portion of an employee's salary if the employee is injured on the job or is unable to work due to illness. The exact rate and period of payment is based on the terms of the insurance policy.
除上述内容外，雇主不得因员工的性别、种族、宗教、年龄等因素而对员工进行歧视，并且有责任为员工提供安全的工作环境，并采取适当措施预防职业病和工作事故。
In addition to the above, employers must not discriminate against employees based on their gender, race, religion, age or other factors, and are responsible for providing a safe working environment and taking appropriate measures to prevent occupational diseases and work accidents.
表格一：泰国劳动用工方面法律梳理汇总
二、知识产权方面
II. Intellectual property aspects
泰国没有单一的“知识产权法”，该名称通常用于指代知识产权体系的总体框架，涵盖多项独立法律。这部分更多是提供协调和定义。泰国是《巴黎公约》、《伯尔尼公约》和《马德里议定书》的缔约国，同时也符合《与贸易有关的知识产权协议》（TRIPS）规定的国际标准。
“Intellectual Property Law” does not exists in Thailand; this term is generally used to refer to the overall framework of intellectual property, which encompasses several independent laws. This part primarily provides coordination and definitions. Thailand is a signatory to the Paris Convention, the Berne Convention, and the Madrid Protocol, and it also complies with the international standards set out by the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS).
泰国知识产权局（DIP）负责管理注册、授权、异议处理和侵权调查。同时，泰国设有专门的知识产权和国际贸易法庭，快速审理知识产权纠纷。知识产权持有人可以提起民事诉讼，要求侵权人停止侵权行为并赔偿损失。依据泰国《著作权法》、《商标法》和《专利法》规定，知识产权侵权可能会被判处高额罚款及监禁，其中，商标侵权的刑罚包括罚款高达400,000泰铢，或监禁4年，或两者并罚。
The Department of Intellectual Property (DIP) is responsible for managing registrations, grants, opposition procedures, and infringement investigations. Additionally, Thailand has specialized intellectual property and international trade courts that handle intellectual property disputes swiftly. Intellectual property holders can file civil lawsuits to demand that infringers cease their infringing activities and compensate for damages. Under Thailand's Copyright Act, Trademark Act, and Patent Act, intellectual property infringements may result in substantial fines and imprisonment. For instance, trademark infringement can lead to a fine of up to 400,000 Baht, imprisonment for up to 4 years, or both.
表格二：泰国知识产权方面法律梳理汇总
三、外商投资相关问题以及行业准入限制
III. Issues related to foreign investment and industry access restrictions
泰国对于外商的定义包括非泰国籍个人、外资控股超过50%的公司或合伙企业。外国人从事商业活动须获得泰国商业发展厅（Department of Business Development, DBD）的许可。于2018年出台的《东部经济走廊法（Eastern Economic Corridor Act, 2018）》中对于外商给予了更大的优惠政策，但外商的某些活动须受行业准入限制。明确禁止或受限制的行业分为三类：
In Thailand, foreign investors are defined as non-Thai individuals, companies or partnerships with foreign ownership exceeding 50%. Foreigners engaging in business activities must obtain permission from the Department of Business Development (DBD). The Eastern Economic Corridor Act (2018) introduced more favorable policies for foreign investors, but certain activities of foreign investors are subject to industry access restrictions. Industries that are explicitly prohibited or restricted are classified into three categories:
禁止外商参与的行业（主要是涉及文化、安全及传统的行业）：如媒体、土地买卖、佛像交易等；
限制性行业（需要特别批准）：涉及国家安全、文化保护、自然资源或环境的行业，例如军事设备制造、农业、采矿等；
保护本地企业的行业：包括建筑、广告、零售业（资本小于1亿泰铢）、旅游等领域，需获得许可。
industries where foreign participation is prohibited (mainly those related to culture, security and tradition), such as media, land transactions, Buddha image trading, etc.;
restricted industries (requiring special approval), such as those involving national security, cultural protection, natural resources or the environment, for example, military equipment manufacturing, agriculture, mining, etc.;
industries protecting local enterprises, including construction, advertising, retail (with capital less than 100 million Thai baht), tourism and other fields, which require obtaining a license.
此外，如果外资超出限制比例进行控股，将面临罚款、许可证吊销，甚至刑事责任。
Additionally, if foreign investment exceeds the restricted proportion for holding shares, it will face fines, license revocation, and even criminal liability.
表格三：泰国外商投资及行业准入限制方面法律梳理汇总
四、投资股权限制与公司控制权问题
IV. Investment equity restrictions and corporate control issues
在泰国，外国人在公司中持股比例受《外国人商业法》的限制，即不得超过49%，但某些行业或通过BOI项目的公司可获得例外批准。BOI批准的外商投资项目可以获得外资100%持股权，但需要满足技术转移、创造就业等条件，同时，BOI投资项目的外资控制权无需受制于《外国人商业法》的一般性限制。
In Thailand, the shareholding ratio of foreigners in companies is restricted by the Foreign Business Act, which stipulates that it cannot exceed 49%. However, certain industries or companies through BOI projects can obtain exceptional approval. Foreign-invested projects approved by BOI can have 100% foreign ownership, but they need to meet conditions such as technology transfer and job creation. Meanwhile, the control rights of foreign capital in BOI investment projects are not subject to the general restrictions of the Foreign Business Act.
外资通常通过股东协议、优先股权分配或关联公司的委托协议来维持实际控制权。泰国法律禁止虚假持股安排（Nominee Shareholder）。如被发现，可能导致公司清算或罚款。相关投资需由泰国商业发展厅（DBD）或投资促进委员会（BOI）审查。虚假结构（如名义股东）或不合法规避行为可能导致许可证吊销，并面临民事或刑事处罚。处罚可达罚款100,000至1,000,000泰铢，或监禁不超过3年，或两者并罚，违规公司可被吊销营业许可证。
Foreign investors usually maintain effective control through shareholder agreements, preferred share allocations, or proxy agreements with affiliates. Thai law prohibits Nominee shareholders. If discovered, it may result in liquidation of the company or fines. The investment is subject to review by the Department of Business Development (DBD) or the Board of Investment Promotion (BOl).
False structures (such as nominal shareholders) or unlawful circumvention may result in license revocation and face civil or criminal penalties. The penalty can range from a fine of 100,000 to 1,000,000 baht, or imprisonment for not more than 3 years, or both, and the offending company may have its business license revoked.
表格四：泰国投资股权限制与公司控制权方面法律梳理汇总
五、土地相关问题
V. Land-related Issues
在泰国，外国人不得直接拥有泰国土地，但可通过以下方式获取土地使用权：
1. 租赁：最长30年，可续租一次，部分商业用途土地租赁最长50年；
2. BOI批准的特定项目：在符合条件的情况下，允许外国企业通过特许方式持有土地；
3. 特殊经济区域（如东部经济走廊）：土地使用政策更加灵活。
In Thailand, foreigners are not allowed to own Thai land outright, but can acquire land use rights in the following ways:
1. Lease: up to 30 years, renewable once, and up to 50 years for some land for commercial use;
2. Specific BOI-approved projects: foreign companies are allowed to hold land through concessions, subject to conditions;
3. Special economic zones (e.g. Eastern Economic Corridor): more flexible land use policies.
外国人通过继承方式获得泰国土地的，需在1年内处置，否则土地将被没收。未经合法程序购买或占用土地的行为，将面临土地没收，并处以罚款或刑事责任。除此之外，泰国法律禁止名义持股（Nominee Shareholding），即外国人以泰国人的名义持有土地。如果被发现，土地可能被没收，公司或个人可能面临刑事处罚。
Foreigners who acquire Thai land through inheritance are required to dispose of it within one year or the land will be confiscated. Those who purchase or occupy land without legal procedures will face land confiscation and fines or criminal liability. In addition to this, Thai law prohibits Nominee Shareholding, where a foreigner holds land in the name of a Thai. If found, the land may be confiscated and the company or individual may face criminal penalties.
在商用土地方面，泰国公司如果有超过50%的外资持股，将被视为外国公司，适用土地限制规定。BOI或EEC批准的项目可以申请特殊的土地使用权，但必须用于指定用途。
In terms of commercial land, a Thai company with more than 50% foreign shareholding is considered a foreign company and land restrictions apply. projects approved by the BOI or EEC can apply for special land use rights, but only for designated purposes.
表格五：泰国土地方面法律梳理汇总
原文链接请见：泰和泰研析 | 出海泰国之二：泰国主要法律规定介绍