Topic resources
Worker / Employment Classification
Browse the guidance and official references below for Worker / Employment Classification. The linked articles explain their coverage and any conditions that need checking for your case.
Available articles
Official references
- SSF — Labour Act 2074 copy, amendment 2075/11/19 (historical)
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Finance Act 2083, Gazette publication 2083/03/30
- SSF contribution law and procedures
- Ministry of Labour — Labour Act 2074, consolidated through 2082/04/14
- SSF — Labour Rules 2075, base edition
- Ministry of Law — Labour Rules First Amendment 2080
- IRD — Natural-person tax rates, FY 2083/84
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Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.