Siam City Law Offices Limited Foreign Employment and Staff Mobility (Work Permit & Visa) Thailand Nuttaros Tangprasitti 12 June 2018
Updated Relevant Legislations A. Foreign Employment 1. Emergency Decree on Managing the Work of Aliens B.E. 2560 (2017) Note: It was issued to replace the previous two legislations: * Aliens Working Act B.E. 2551 (2008); and * Emergency Decree on Bringing Aliens to Work with Employees within Thailand B.E. 2559 (2016) 2
Major Revisions Significant changes Aliens Working Act B.E. 2551 (2008) Emergency Decree on Managing the Work of Aliens B.E. 2560 (2017) Definition of work Engaging in work by using one s physical energy or employing one s knowledge, whether or not for wages or other benefits. (Section 5) Engaging in any occupation with or without an employer, excluding business engagement of that granted licence under law on foreign business. (Section 5) Excluded Persons 1. Person in a diplomatic mission; 2. Person in a consular mission; 3. Representatives of member countries and officials of UN and its specialised institutions; 4. Personal servants travelling from abroad to work regularly for persons in 1-3 above; 5. Persons who perform their duties or missions according to agreements between Thai government and foreign government or international organisation; 6. Persons who perform their duties or missions for the benefit of education, culture, arts, sports or other activities to be prescribed by the Ministerial Regulations. 7. Persons who are permitted, with or without conditions, by the Council of Ministers to enter into the Kingdom to perform any duty or mission. (Section 4) 1. Persons in a diplomatic mission; 2. Person in a consular mission; 3. Representatives of member countries and officials of UN and its specialized institutions; 4. Personal servants travelling from abroad to work regularly for persons in 1-3 above; 5. Persons who perform their duties or missions according to agreements between Thai government and foreign government or international organization; 6. Persons who from time to time enter the Kingdom of Thailand for holding or attending meetings, expressing opinion, acting as speaker/lecturer or demonstrating in meetings, training, observing or seminar or presenting arts, cultures or sport competition or any activity prescribed by the Ministry of Labour; 7. Representative manager of foreign entity granted foreign business licence. (Section 4) 3
Major Revisions Significant changes Alien Working Act B.E. 2551 (2008) Emergency Decree on Managing the Work of Aliens B.E. 2560 (2017) New penalties Employing a foreigner without a work permit A fine from Baht 10,000 to 100,000 per foreigner (Section 54) A fine from Baht 10,000 to 100,000 per foreigner If the employer employs a foreigner without a work permit again, the employer will be imprisoned not exceeding one year or fined from Baht 50,000 to Baht 200,000 per foreigner, or both, and said employer will be prohibited to employ any foreigner for three years from date of the final judgement. (Section 102) Employing a foreigner to work differently than conditions prescribed in the work permit A fine not exceeding Baht 10,000 per foreigner (Section 54) *Enforceable on1 July 2018 onwards. A fine from Baht 10,000 to 100,000 per foreigner If the employer employs a foreigner without a work permit again, the employer will be imprisoned not exceeding one year or fined from Baht 50,000 to Baht 200,000 per foreigner, or both, and said employer will be prohibited to employ any foreigner for three years from the date of the final judgement. (Section 102) *Enforceable on1 July 2018 onwards. 4
Major Revisions Significant changes Alien Working Act B.E. 2551 (2008) Royal Proclamation on Managing the Work of Aliens B.E. 2560 (2017) Confiscating a work permit of a foreigner None Imprisonment not exceeding six months, a fine from Baht 10,000 to 100,000, or both. (Section 131) Working without a work permit Working differently than conditions specified in work permit Imprisonment not exceeding five years, a fine from Baht 2,000 to 100,000, or both (Section 51) A fine not exceeding Baht 20,000 (Section 52) A fine from Baht 5,000 to 50,000 and said foreigner must leave the country as soon as possible. (Section 101) *Enforceable on1 July 2018 onwards. A fine from Baht 5,000 to 50,000 and said foreigner must leave the country as soon as possible. (Section 101) *Enforceable on1 July 2018 onwards. 5
Major Revisions Significant changes Alien Working Act B.E. 2551 (2008) Emergency Decree on Managing the Work of Aliens B.E. 2560 (2017) Working on an urgent and necessary basis without informing the registrar A fine not exceeding Baht 20,000 (Section 52) A fine not exceeding Baht 50,000. (Section 119) Not presenting work permit upon request A fine not exceeding Baht 10,000 (Section 53) A fine not exceeding Baht 5,000. (Section 120) *Enforceable on1 July 2018 onwards. 6
Current Penalties of Sections 101, 102 and 119 of Emergency Decree applied until 30 June 2018 Provisions Description of failures Penalties Section 101 Working without work permit Imprisonment not exceeding five years, a fine from Baht 2,000 to 100,000, or both Section 102 Employing a foreigner without work permit A fine from Baht 400,000 to 800,000 per foreigner Section 102 Employing a foreigner to work differently than conditions prescribed in work permit A fine from Baht 400,000 to 800,000 per foreigner Section 119 Working on an urgent and necessary basis without informing the registrar A fine from Baht 20,000 to 100,000 7
Occupations closed to foreigners Section 7 The Minister by approval of the Committee may issue notification on the work prohibited for foreigner with definite forbidden or with condition. Issuance of notification under the paragraph one shall be taken into account of the national security, the employment and profession opportunity of Thai nationals, the Thai intellectual life and identity support and the demand of foreign employment necessary to development of the country as well as the relation or obligation mutually bound by Thailand. Currently, there is no notification issued under this Section. However, the list of 39 occupations that are closed to foreigners issued under Aliens Working Act B.E. 2521 (1978) remains enforceable under Section 134 of Emergency Decree. Section 134 During the period there have not yet been issued the notification under Section 7 thereof, the Registrar may permit a foreigner to engage in any works, except the work provided in the Royal Decree issued under Section 6 of Aliens Working Act B.E. 2521 (1978). 8
List of 39 occupations closed to foreigners 1. Manual labour, except crewmen in fishery activities under item 2 below, excluding nationals of Myanmar, Laos and Cambodia; 2. cultivation, animal breeding, forestry or fishery (except work requiring specific skills for the branch, farm supervision or labour in maritime fishery); 3. masonry, carpentry or other construction work; 4. woodcarving; 5. driving of motor vehicles or non-motorized carriers, except piloting international aircraft; 6. window salesman; 7. auctioning; 8. accounting supervision, auditing or services, except occasional international auditing; 9
List of 39 occupations closed to foreigners 9. Lapidary, diamond or gem polishing; 10. hair cutting, hairdressing and beautician work; 11. hand weaving; 12. mat weaving or making of wares from reeds, rattan, kenaf, straw or bamboo pulp; 13. manual fibrous papermaking; 14. Lacquer ware making; 15. Thai musical instrument making; 16. Niello ware making; 17. goldsmith, silversmith or other precious metal work; 10
List of 39 occupations closed to foreigners 18. Bronze ware making; 19. Thai doll making; 20. mattress or padded blanket making; 21. alms bowl making; 22. manual silk product making; 23. Buddha images making; 24. knife making; 25. paper or cloth umbrella making; 26. shoe making; 27. hat making; 11
List of 39 occupations closed to foreigners 28. brokerage or agency work, except in international business; 29. engineering work, civil engineering branch, which concerns planning and calculation, systemisation, research, planning, testing, construction supervision or advisory work, except work requiring specialised skills; 30. architectural work concerning designing, drawing, estimating, construction supervision or advisory work; 31. dressmaking; 32. pottery or ceramics; 33. manual cigarette rolling; 34. tourist guides or tour organising agency; 35. hawking business; 12
List of 39 occupations closed to foreigners 36. Thai character typesetting; 37. manual silk reeling and weaving; 38. clerical or secretarial work; and 39. legal or litigation service (except acting as an arbitrator; or acting as a legal counsel in arbitration, which is not governed by the laws of Thailand, or a case where enforcement of an arbitral award shall not be in the Kingdom of Thailand). Group 1, the tentative occupations would be allowed for foreigners/aliens in the revised list. Group 2, the tentative occupations would be allowed for foreigners/aliens in the revised list but within certain conditions. Group 3, the occupations remain being prohibited for foreigners/aliens. Massaging will be also added as occupation closed to foreigners/aliens in the revised list. 13
Updated Relevant Legislations (continued) 2. Notice of Department of Employment, Re: Prescription of Necessary and Urgent Work dated 28 June 2017 Necessary and Urgent Work (done within 15 days) To notify Registrar beforehand Section 61 of Emergency Decree 1. Arrangement of meeting, training, or seminar 2. Special academic lecture 3. Aviation facilitation 4. Internal auditing from time to time 5. Monitoring and rectification of technical 6. Products or goods quality inspection problems 7. Manufacturing process inspection or 8. Inspection or repair of mechanical manufacturing process improvement equipment and electricity production system 9. Mechanical equipment installation or repair 10. Electric vehicle system technician work 11. Aircraft technician work or aircraft equipment 12. Consultation for repair of mechanical system work equipment or mechanical equipment control system 13. Mechanical equipment testing and 14. Movie making and photo shooting demonstration 15. Selection of workers for working abroad 16. Testing of technician s skills for working abroad. 14
Updated Relevant Legislations (continued) 3. Notification of Ministry of Labour; Re: Permission of foreigner to work in Thailand without the need to comply with Emergency Decree B.E. 2560; for skilled experts, investors, executives and start-up business operators issued on 29 January B.E.2561 (2018) Work permit is exempted for highly skilled experts, investors, executives and start-up business operators granted a Smart Visa 15
List of Targeted Industries (S-CURVE) 1. Next-Generation Automotive 2. Smart Electronics 3. Affluent, Medical and Wellness Tourism 4. Agriculture and Biotechnology 5. Food for the Future 6. Automation and Robotics 7. Aviation and Logistics 8. Biofuels and Bio-chemicals 9. Digital 10.Medical Hub 16
Updated Relevant Legislations (Continued) B. Permission to enter Thailand 1. Immigration Act B.E. 2552 (1979) It has recently been updated as follows: 1. Foreigner cannot enter into Thailand for work that is prohibited under law on Managing the Work of Aliens (Section 12 (3)); 2. Thai national is no longer required to submit immigration form (Section 18); 3. Foreigner shall not work unless he/she is granted to work under law on Managing the Work of Aliens or law on foreign business (Section 37 (1); 4. Only representative director or manager or responsible person who orders or refrains from which cause juristic person commit offense, shall be also subject to same penalty as that of juristic person (Section 83). 17
Updated Relevant Legislations (Continued) 2.Notification of Ministry of Interior, Re: Permission of certain categories of foreigner to specially stay in Thailand for highly skilled expert, investor, executive and start-up business operators issued on 30 January B.E. 2561 (2018) 3. Order of Immigration Office No. 20/2561, Re: Guideline to permit certain categories of foreigner to specially stay in Thailand for highly skilled expert, investor, executive and start-up business operators issued on 1 February B.E. 2561 (2018) The above two regulations allow foreigners that meet conditions/qualifications to apply for a SMART VISA at Thai Embassy/Consular (in case they are in foreign countries) or at the One Stop Service Center (in case they are in Thailand) within 60 days from the approval date. 18
4. Announcement of the Office of Board of Investment No. Por. 4/2561 on Qualifications, Criteria and Conditions for Smart Visa issued on 1 February B.E. 2561 (2018) 5.Announcement of the Office of Board of Investment No. Por. 5/2561 on Procedure for applying for qualification certification for foreigners who intend to apply for Smart Visas, issued on 1 February B.E. 2561 (2018) It prescribes the qualification and conditions for person to apply for Smart Visa. 19
Conditions/qualifications to apply for a SMART VISA and Privileges Type of Visa Conditions/qualification Rights and Benefits T Talent - Being science and technology experts whose qualifications have been certified by the Strategic Talent Center in Thailand (NSTDA, NRCT, TISTR and DEPA) or relevant government authority that accept said experts to work. - Receiving salary of not less than Baht 200,000 per month (excluding other remuneration). - Having an employment contract with validity of not less than one year. - Employer must be certified by relevant authorities, i.e. NIA or DEPA, that it operates business in one of the targeted industries (S-CURVE) or relevant government authorities that accept said experts to work. - Not prohibited under Immigration Law. - Maximum four year visa, but not exceeding employment contract term. - No work permit required for working in endorsed companies. - 90 days stay report is extended to an annual report to immigration. - No re-entry permit required. - Spouse and child over 18 can both stay and work in Thailand without work permits. 20
Conditions/qualifications2 to apply for a SMART VISA and Privileges Type of Visa Conditions/qualification Rights and Benefits I Investor - Invest directly in the name of the applicant with the investment not less than Baht 20 million (investment of Baht 20 million must be maintained during the validity period of the Smart Visa). - Companies to invest must use a technology-base for manufacturing or a service provision process. - Companies to invest must be certified by relevant authorities, i.e. NIA, NSTDA or DEPA, that it operates the business in one of the targeted industries (S-CURVE). - Not prohibited under Immigration Law. - Maximum four years visa. - No work permit required for working in endorsed companies. - 90 days stay report is extended to an annual stay report to Immigration. - No re-entry permit is required. - Spouse and child over 18 can both stay and work in Thailand without a work permit. 21
Conditions/qualifications to apply for SMART VISA and Privileges Type of Visa Conditions/qualifications Rights and Benefits E Executive - Receiving salary of not less than Baht 200,000 per month (excluding other remuneration, e.g. accommodation rent etc.). - Having education not less than bachelor s degree level, and experience in the relevant field not less than 10 years. - Must be executive level, e.g. CEO, managing director of the business operator certified by relevant authorities, i.e. NIA, NSTDA and DEPA, that it engages business in one of the targeted industries (S- CURVE). - Companies must be certified on its use of a technology-base for manufacturing or service provision process by NIA, NSTDA or DEPA. - Not prohibited under Immigration Law. - Maximum four year visa, but not exceeding employment contract term. - No work permit is required for working in endorsed companies. - 90 days stay report is extended to an annual stay requirement to immigration. - No re-entry permit is required. - Spouse and child over 18 ages can both stay and work in Thailand without a work permit. 22
Conditions/qualifications to apply for SMART VISA and Privileges Type of Visa Conditions/qualifications Rights and Benefits S Start-up - Must have fixed deposit account in Thailand or abroad with the remaining maturity term of not less than one year and not less than Baht 600,000. (Note: If there is an accompanying person, the amount will be increased by another Baht 180,000 per person.) - Possessing health insurance for themselves and accompanying person(s). - Participating in an endorsed incubation, accelerator programme or a similar programme in Targeted Industries organised by NIA or DEPA. - Maximum one year visa for the first time, and not exceeding two years for renewed visa if requirements are met. - No work permit is required for working in endorsed companies. - 90 days stay report is extended to an annual reporting requirement to immigration. - No re-entry permit is required. - Spouse and child with over 18 ages can both stay and work in Thailand without work permits. 23
Conditions/qualifications to apply for SMART VISA and Privileges Type of Visa Conditions/qualifications Rights and Benefits S Start-up Or a joint venture with a relevant government agency i.e. DEPA. - Must set up a company in the targeted industries within one year from receiving the approval date to stay in Thailand. - Company to be set up must be certified by NIA or DEPA that it is in the Targeted Industry. - Said person must hold shares in the company to be set up of not less than 25% of the registered capital or act as director of company. - Not prohibited under immigration law. 24
Conditions/qualifications to apply for a SMART VISA and Privileges Type of Visa Conditions/qualifications Rights and Benefits O Other - Not prohibited under Immigration Law. - Be able to stay and work in Thailand without a work permit and must be 18 years old or over. NIA- National Innovation Agency (Public Organisation) NSTDA - National Science and Technology Development Agency DEPA - Digital Economy Promotion Agency TISTR - Thailand Institute of Scientific and Technological Research NRCT - National Research Council of Thailand 25
Procedure on applying for qualification approval for a foreigner who intends to apply for Smart Visa 26
Procedure to apply for Smart Visa after qualification is approved In case residing in Thailand Within 60 days Foreigner In case residing abroad After being notified on qualification approval by OSS Smart Visa Unit (OSS) Thai Embassy/ Consular Endorsement of SMART Visa (T, I, E, S) + O (if any) For change to SMART Visa For endorsement of SMART Visa For endorsement of stay permit according to period granted for Smart Visa 27
Procedure to apply for qualification approval and renewal of Smart Visa Foreigner 90 days before expiration of Smart Visa, foreigner must apply for visa renewal. OSS Consideration of qualification Notification of result Relevant Agencies to certify qualification Foreigner MFA/Immigration Applying for renewal of Smart Visa DOE Smart Visa Unit(OSS) 28
Current Conditions In order to apply for and be granted a work permit and visa for work in Thailand, the conditions shall be the same as under the previous legislations. Preliminary conditions a. the foreigner shall be granted a non-immigrant visa; b. the foreigner shall earn a minimum salary of: Baht 50,000 per month for European (excluding Russian), Australian, Canadian, Japanese and American employees; Baht 45,000 per month for South Korean, Singaporean, Taiwanese and Hong Kong-resident employees; Baht 35,000 per month for Asian employees (excluding Japanese, South Korean, Singaporean, Taiwanese, Hong Kong-resident, Cambodian, Burmese, Laos and Vietnamese employees) and South American, Eastern European, Central American, Mexican, Russian and South African employees; and Baht 25,000 per month for African (excluding South African), Cambodian, Burmese, Laos, and Vietnamese employees. 29
Current Conditions c. the hiring company shall have a fully paid-up registered capital of not less than Baht 2 million or Baht 3 million in case of a foreign entity granted a foreign business licence (for other expats than representative manager) (if the foreigner has a Thai spouse, the registered capital may be reduced to Baht 1 million); d. the hiring company needs to hire the foreign employee; and e. the hiring company shall maintain a ratio of one foreign employee per four Thai employees. Note: For representative offices, regional offices and/or branch offices, the employee ratio under item (e) shall be reduced to one foreign employee per one Thai employee. No restriction of Thai employee ration for entities granted investment promotion by the Board of Investment Promotion (BOI) or established in Industrial Estate Authority of Thailand (IEAT). 30
Current Conditions In case the hiring company hires more than 10 foreign employees, the company has to satisfy another requirement under the Rules of the Department of Employment in order to obtain the work permit: (a)the company has paid income tax to the government authority in a recent year not less than Baht 3 million; or (b)the company has engaged in business of exporting goods to foreign countries and brought foreign currency into Thailand in a recent year not less than Baht 30 million; or (c) The company has engaged in tourism business and brought into Thailand in a recent year not less than 5,000 foreign tourists; or (d)the company has employed not less than 100 Thai workers. 31
Current Conditions For long term visa of the each employee, the officer will also consider the following criteria: (i) The company s audited profit and loss statement must show income in the amount of not, less than the total salary and benefits payable to all employees; (ii) The company must have at least four Thai regular employees per each foreign employee (for general company); and (iii) Foreign employee s salary must not be less than the minimum amount prescribed by the immigration office, e.g. Baht 50,000 per month for a British employee. 32
Process to apply for Work Permit and Visa In case a pre-approval letter (WP 3) is required prior to applying for a Non-Immigrant Type B Visa WP 3 Employer Scenario 1 (Past) Foreigner Non-B Foreigner Arrive Thailand 90 days stamped 30 days Go to Hospital Foreigner or his/her grantee Submit application for work permit 7 business days Foreigner Receive work permit Notification of each 90 days is required. Apply for long term visa & Re-entry visa Expiration of visa Not exceeding 30-45 days before visa expiration. 33
Process to apply for Work Permit and Visa Employer WP 3 Scenario 2 (Current) Non-B Within validity of visa e.g. 3 months Arrive Thailand Foreigner Foreigner 30 days Go to Hospital 90 days stamped Submit application for work permit Foreigner or his grantee 7 business days Receive work permit Foreigner Notification of each 90 days is required. Apply for long term visa & Re-entry visa Expiration of visa Not exceeding 30-45 days before visa expiration. 34
Process to apply for Work Permit and Visa In case a pre-approval letter (WP.3) is not required. Scenario 3 (Current) Foreigner Non-B Within validity of visa e.g. 3 months Foreigner Arrive Thailand 90 days stamped Foreigner Foreigner or his grantee Go to Hospital Submit application for work permit No fixed period but must be within the validity of visa 7 business days Foreigner Receive work permit Notification of each 90 days is required. Apply for long term visa & Reentry visa Expiration of visa Not exceeding 30-45 days before visa expiration. 35
Process to apply for Work Permit and Visa In case the foreigner will work for companies granted investment promotion ( BOI ) Submit application for position of expat (online) The process under BOI 3-5 business days (E-expert system) Position is approved BOI Employer Request for corporation to issue Non-B visa and Non-O Visa Employer Notification of each 90 days is required. 2-3 business days BOI issues letter requesting Thai Embassy to issue Non-B visa and Non-O Visa Foreigner Non-B BOI Foreigner Arrive Thailand Submitting application for bringing in foreigner to approved position (online) 2-3 business days Application is approved and employer must schedule the appointment date of foreigner Employer BOI Foreigner Within 15 days Receiving work permit and applying for long term visa and re-entry visa on the same date 36
Comparison between general work permit/ visa and Smart Visa General Work Permit/Visa Smart Visa Who can apply Any person who will work in Thailand. Only highly-skilled expats, investors, executives and business operators who will work in Targeted Business Industries. Period of visa and work permit Maximum two years Maximum four years (One year in practicality) (except for type S, which will be for two years from year two onward) Notification to Immigration 90 days stay One year stay Renewal of visa and work permit Before expiration Not Less than 90 days before expiration *The visa can be applied for extension before its expiration not less than 30 days (at Immigration Office) or 45 days (at One Stop Service). However, the work permit must be renewed first. 37
Termination of Employment EMPLOYEE: - Foreigner that cancel visa must leave on the same date. Foreigner may notify the immigration in advance not more than 21 days before termination of employment (with family). - Foreigner may apply for visa extension after cancellation of current visa (and for his/her family) but before or on the date of employment termination. If foreigner (and family) does not cancel the current visa = stay in Thailand illegally = daily fine of Baht 500. EMPLOYER: - Employer must notify the DOE on cancellation of work permit within 15 days; otherwise, there will be a fine of Baht 20,000. 38
What s else? Digital Work Permit - Employer must use Single Window system. - Employer (one to two staff members) must attend the training workshop. - Training will be ran once a month. * The date of training will be announced on the website of the BOI. * Each month < or = 50 companies * Each company < or = 2 persons - Process to apply for work permit and visa will be the same as the e-expert system of BOI. - Foreigner must download the program Thailand Digital Work Permit application to his/her smartphone. - Foreigner will receive username and password to access digital work permit on his/her smartphone. - Foreigner gets visa stamp and re-entry permit in passport without the need to fill-in TM.7 and TM.8 form. 39
What else? Immigration and working under Eastern Economic Corridor Act B.E. 2561 ( EEC Act ) - Business operators in EEC area have the right to bring in expats (foreign experts/ executives/specialists) as well as accompanying persons into the Kingdom of Thailand (Sections 48 and 54). - An approval letter from the EEC Secretary General is required instead of a work permit(section 55). Entering country Business operator EEC Secretary General MFA/Immigration Foreigner (non immigrant visa) Extension of visa Business operator EEC Secretary General foreigner (approval letter to stay in the Kingdom) 40
Common Issues when applying for work permit and visa - Inconsistency of employer s documents e.g. * Withholding tax returns of all employees (PND.1) do not correspond with the list of contribution submission to the social security fund (SorPorSor10-1). * List of shareholders does not indicate the status of fully paid-up. * Business activity of employer to be specified in work permit does not match with the objective of the company specified in Form Sor.Bor.Chor 3 (cover letter to submit balance sheet each year). * Financial Statement is not updated or not the same year as indicated in the Company s Affidavit. * Employer has not yet obtained VAT registration or specific licence for its business operation (e.g. transport licence), 41
Common Issues when applying for work permit and visa - Expiration of documents e.g. * Company s Affidavit and List of Shareholders issued months previously. in excess of six * If work permit application is made on the 7 th day of the month or thereafter, an official will request the employer to additionally bring a new Withholding tax return and new VAT return (VAT 30 and receipt) (required to be submitted to the revenue department on the 7 th day of every month.) * If the work permit application is made on the15 th day of the month or thereafter, an official will request the employer to additionally bring a new list of contribution submission to the social security fund (SorPorSor10-1) (required to be submitted to the social security office on the 15 th day of every month.) 42
Common Pitfalls when hiring foreign employees - Qualifications do not match with the applied-for post. - Applied-for post does not match with the business objectives of company. - Forget to notify immigration of 90 days stay. - Forget to apply for re-entry visa before leaving Thailand and then coming back. In this case, the old visa will automatically expire. - Upon change of residence or working place, the foreigner does not notify the Department of Employment to amend the work permit. - Foreigner does not work according to details specified in work permit, e.g. different location, work differently from work description, work for additional employers. - Upon early termination of work, the foreigner does not cancel visa and stays in Thailand. This is regarded as an illegal stay. - Employer does not inform Department of Employment to cancel work permit. 43
Thank You 44