Business · For employers

Can they work from there?

For managers and HR, wherever your company is. Someone on your team wants to work from abroad for a while. Tell us where your company is, where they want to go and for how long, and we will show you the four things that can turn a yes into a tax bill: their residence, your payroll, social security, and a taxable presence for the company.

UK employer · Thailand · 6 months, about 183 days

1 real risk: get advice before you agree.

  • 0 low
  • 3 to watch
  • 1 high

  1. Their tax residence

    High

    They become tax resident there

    About 183 days crosses Thailand's line on days alone. The rule: 180 days or more in a calendar year, added up across separate stays.

    The rule, as the tax tracker states it

  2. Your payroll

    Watch

    Inside the treaty's day line

    The 1981 convention keeps the salary taxable only in the UK for an employee there no more than 183 days in the fiscal year, not any 12 months. About 183 days is inside that, as long as the employee stays resident in the UK for treaty purposes. Which country's fiscal year is meant was not confirmed.

    gov.uk, UK-Thailand tax treaties · HMRC, tax treaties

  3. Social security

    Watch

    UK cover for 52 weeks

    The UK has no social security agreement with Thailand. HMRC's rule is that Class 1 National Insurance continues for the first 52 weeks abroad if the employer has a place of business in the UK and the employee lived in the UK before. Nothing stops Thailand charging its own contributions as well.

    gov.uk, reciprocal social security agreements · HMRC, Social security abroad (NI38), updated 7 July 2026

  4. A taxable presence

    Watch

    Depends on the reason

    The OECD's November 2025 guidance says a home generally will not count as a fixed place of business if the employee works from it for less than half their working time over 12 months. At half or more, it asks whether the company has a commercial reason for them to be there; keeping the employee happy or saving office costs does not count. Countries do not all follow OECD guidance.

    OECD, November 2025 update to the Model Tax Convention · Deloitte summary of the OECD 2025 update

On the UK side

HMRC's PAYE Manual says that if an employee is sent abroad by the employer, the employer must continue to operate PAYE, unless HMRC issues a code that says otherwise. Form P85 is for someone leaving the UK to live or work abroad full-time, so a stay like this does not usually need one. HMRC PAYE Manual, PAYE81640

In Thailand

Work done physically in Thailand is Thai-source income, whoever pays it. PwC, Thailand individual taxes

This is not tax or legal advice. It is the first filter: it tells you which questions to take to an adviser, and gives you the rule and source behind each one. Every case turns on facts it cannot see, from where the employee is resident to what their contract says.

How it counts. The stay is treated as one continuous stay of about 30 days a month, inside one counting period. Treaty lines are taken from each treaty's employment article; the residence lines come from the tax tracker. Checked 4 October 2026 against HMRC's and the IRS's treaty lists, the treaty texts, HMRC's NI38 guidance, gov.uk's guidance under the UK-EU trade agreement, and the SSA's list of agreements. Germany, the Czech Republic, Estonia, Bulgaria, Albania, Turkey, Italy, Cyprus, the UK, Morocco, Vietnam, South Korea, Taiwan, Singapore, Peru and Panama were added on 16 October 2026; where we read a treaty's wording from a copy or a report rather than the official text, its line says so.

For a company outside the UK and US. The checker cannot see your own country's treaties and social security agreements, so it gives the usual rules (the OECD model's 183 days, the EU's 24-month posting rule) and tells you what to check. The residence and taxable presence checks work the same for everyone. If you pick the country your company is in, the answers won't apply: they are about working abroad.

What it does not cover. Employment law, immigration (whether they may work there at all), and local payroll registration rules beyond those named. The OECD guidance on home offices comes from a summary of the November 2025 update; the OECD text itself could not be read for this page.