Short Answer
Do not assume that a corporate group can move foreign employees between affiliates informally.
The Department of Employment’s current public guidance states that a foreign worker must work for the employer specified in the work authorisation.
Where the applicable regime allows an employer to be changed or added, the prescribed notification and amendment process should be completed.
A common shareholder, common brand, intercompany agreement or internal cost recharge does not by itself make another group company an authorised employer.
Why This Matters
Multi-entity groups often share managers, chefs, engineers, finance staff or other specialists across businesses.
Thai employees may be moved operationally with relatively little immigration analysis.
Foreign employees are different.
Typical Scenario
A foreign manager holds Thai work authorisation through Company A.
The group also operates Company B.
Because both companies have common ownership and management, the employee starts spending substantial time running Company B’s operation.
Management asks:
“They are sister companies. Can the same work authorisation cover both?”
Not automatically.
Practical Analysis
01Start with the authorised employer.
The Department of Employment’s foreign-worker FAQ states directly that an employee must work with the employer specified in the work permit or work authorisation.
Group relationship is not a substitute for that requirement.
02Compare the paper position with the actual work.
For each foreign employee, identify:
authorised employer → payroll employer → entity giving instructions → entity benefiting from the work → role → work location
A mismatch is a signal for further analysis.
Do not solve the question by looking only at which company pays the salary.
03Use the formal add/change-employer process where available.
Department of Employment procedures include mechanisms for changing or adding an employer.
Current DOE materials use Form Bor.Tor.44 for relevant changes to work-authorisation particulars, together with employer and foreign-worker notifications under the Foreigners’ Working Management Emergency Decree.
The exact process should be confirmed for the worker’s immigration and work-authorisation category; not every foreign worker follows the same route.
04Keep worker and employer notifications aligned.
DOE guidance refers to both sides of the change: the foreign worker notifies commencement with the new or additional employer, and the employer submits the corresponding employment notification.
Where the old employment ends, the old employer may also have a departure notification obligation.
05Check the authorised role and other particulars.
Even if the correct group company is added, the actual job still needs to fit the authorised work arrangement and any applicable restrictions.
A title used for internal HR purposes is not enough.
06Recheck immigration status separately.
A work-authorisation change and the employee’s immigration permission are related but not identical.
Where the stay permission is based on employment with a particular entity, Immigration Bureau requirements and timing should be aligned with the work-authorisation change.
07Treat BOI-sponsored personnel as their own route.
If the employee works under an investment-promotion facility, use the applicable BOI and immigration employment process rather than assuming the ordinary DOE procedure applies unchanged.
What We Usually Look At
We prepare a person-by-person matrix covering passport and immigration status, work authorisation, employer, payroll, actual duties, place of work, reporting line, group recharge, BOI status if any, and required DOE or Immigration Bureau filings.
Common Traps
Typical mistakes are relying on group ownership, using cost allocation as proof of lawful employment, assuming one work permit covers all affiliates, changing operational duties before updating authorisations and reviewing only the visa expiry date.
Practical Next Step
For every foreign employee working across group entities, complete:
authorised employer → actual employer / operator → duties → location → add/change employer required? → DOE filing → immigration update → effective date
Do not leave any row described merely as “group employee.”
Legal Sources
- Emergency Decree on Management of Foreigners’ Working B.E. 2560 (2017), as amended by the 2018 Emergency Decree, including employer and foreign-worker notification provisions.
- Department of Employment, Foreign Workers Administration Office, current FAQ stating that a foreign worker must work for the employer specified in the work authorisation.
- Department of Employment guidance on changing or adding an employer, including Form Bor.Tor.44, employer notification Bor.Tor.52, employer termination notification Bor.Tor.53 and foreign-worker commencement notification Bor.Tor.55, as applicable.
- Immigration Act B.E. 2522 (1979) and current Immigration Bureau procedures where permission to stay is employment-based.
General legal information only. Please seek advice on your specific facts. Laws and regulatory practice may change.