Effective 13 September 2010, the Board of Investment of Thailand allows the employment of foreign workers under restrictive conditions in the projects it promotes.
 
These conditions are:

• Company size. Eligible companies must invest in Thailand for more than 20 years, invest at least 10 million baht, and employ a work force exceeding 10'000 people.
• Sectors. Only companies from industrial sectors may apply. Agriculture and service firms may not.
• Corporate income tax. Eligible companies must not enjoy corporate income tax credits granted by the Board of Investment.
• Size of foreign labor force. The share of foreign workers may not surpass 15 percent.