Most companies in Thailand will hire the following persons (foreign or local) to work for their companies from time to time:
- (1) Secondees
- (2) Related-Company Dispatches
- (3) Freelancers
- (4) Subcontractors
However, very few companies have a good understanding of the distinctions or the different tax and legal differences between these four options, which can lead to tax and legal problems if not handled correctly.
The following document provides a summary of the relevant conditions applicable to these four different types of services arrangements, using a foreign hire for each example, along with key tax and legal implications for each case.