3 The core content of the National Action Plan on Business and Human Rights

3.1 Action plan on labour

3.1.1 Overall situation

For the promotion of employment of the elderly, the Ministry of Labour has prepared legislation to issue an hourly minimum wage for elderly employees, and include plans to open a service centre for employment for the elderly. Tax incentives will be issued to encourage private sector agencies to hire elderly workers aged 60 years and over. Starting from the accounting period beginning on or after 1 January 2016 onwards, the private sector can file in their corporate income taxes an exemption of up to 100 percent of the money paid to senior employees in accordance with the Royal Decree on the Revenue Code regarding Tax Exemption (No. 639) 2017, which is in effect from 3 March 2017, and the Notification of the Director-General of the Revenue Department on Income Tax (No. 290) dated 14 March 2017. This measure is meant to support the elderly to have an opportunity to continue working and have sufficient post-retirement income, reducing social inequality and alleviating the government welfare budget burden on a long-term basis – as Thailand will enter the Aged Society in 2021.

 

3.1.3 Action Plan (2019–2022)

Pillar 1: State duties in protecting (Protect)

 

No.

 

Issues

 

Activities

Responsible agencies Time-frame (2019–2022) Indicators (wide frame) Compliance with National Strategy/ SDGs/UNGPs
10. Children of migrant workers Encouraging establishments to organize childcare centres at work by registering as child service centres in the workplace with the Ministry of Social Development and Human Security. Such establishments will receive tax deductions and children of employees and workers are taken care of with proper development. –   Ministry of Social Development and Human Security

–   Ministry of Labour

2019–2022 Number of establishments registered as a child service centre in the workplace –   National Strategy for Human Capital Development and Strengthening

–   SDG 8 and 11

–   UNGPs Articles 1, 3, 4, 5 and 7

 

3.2 Action plan for community, land, natural resources and the environment

3.2.1 Overview of the situation

The government has tried to solve problems by raising the level of competitiveness, promoting research and development, restructuring of economic and social structures such as tax structure (inheritance tax and land tax), setting up the rules of society to be secure and fair, promoting equality and opportunity to access public resources and services, promoting good governance, and eliminating corruption and patronage systems while in the short-term, implementing measures to help farmers and low-income people affected by the economy and disasters.

 

4. The promotion of implementation of the National Action Plan on Business and Human Rights and mechanisms for monitoring, follow-up and evaluation of the National Action Plan on Business and Human Rights

4.2 Examples of long-term activities (4 years)

10. Consider a study incentive for business such as tax incentives and other benefits as a way to encourage the business sector/state Ministry of Justice 2019–2022