The 90-day report (TM.47) and TM.30 (accommodation notification) are two separate notifications with different people responsible: the 90-day report is when the foreigner reports their own address every time they have stayed in Thailand for 90 days, while TM.30 is when the house owner or accommodation provider notifies authorities within 24 hours that a foreigner is staying with them. Doing one does not replace the other.
Many employers of migrant workers confuse the two, and end up with their employees, or themselves, being fined without meaning to. This article explains the differences in plain terms.
Side-by-side comparison
| Topic | 90-day report (TM.47) | TM.30 accommodation notification |
|---|---|---|
| Who must file | The foreigner (employee) | The house owner, landlord or occupier of the accommodation |
| When | Every time the person has stayed in Thailand continuously for 90 days | Within 24 hours of the foreigner moving in |
| Filing window | 15 days before to 7 days after the due date | As soon as the foreigner moves in |
| Where | Local Immigration Bureau office, online, or by post | Local Immigration Bureau office or the Immigration Bureau’s online system |
| Fee | None | None |
| If not done | The employee is fined (2,000 THB for late filing) | The house owner is fined under the Immigration Act |
| Law | Immigration Act B.E. 2522 (1979), Section 37(5) | Immigration Act, Section 38 |
90-day report: the employee’s duty
A foreigner who stays in Thailand continuously for more than 90 days must report their current address to the Immigration Bureau every 90 days, counting the date of entry as day 1. If they leave the country and come back, the count restarts.
- Can be filed from 15 days before the due date up to 7 days after it
- Filing outside this window incurs a 2,000 THB fine
- If found to have not reported, the person may be fined up to 5,000 THB plus a daily amount until they report
- Reports can be filed online in many cases (must be filed before the due date)
Although the law makes this the employee’s duty, in practice employers should help keep track, because if an employee forgets, it can affect their next visa extension and their working time.
TM.30: the house owner’s duty
When a foreigner stays in a house, dormitory, rented room or on-site factory accommodation, the house owner, landlord or accommodation manager must notify the Immigration Bureau within 24 hours.
For employers, the points to watch are:
- If the employer provides a dormitory or accommodation on factory premises for employees, the employer is usually the one responsible for filing TM.30
- If the employee rents a room themselves, the landlord is responsible for filing, but the employer should ask for a copy of the receipt slip, as it is often needed for visa extensions
- When an employee moves to new accommodation, a new notification must be filed for the new address
Why the two go hand in hand
The TM.30 receipt slip serves as proof of address and is often required for the 90-day report and visa extensions. If the accommodation has never filed TM.30, the employee may be unable to complete other applications. Employers should therefore check both at the same time.
Common cases
- Employee goes home for Songkran and comes back → the 90-day cycle restarts, and the accommodation may need to file TM.30 again, depending on local Immigration Bureau practice
- Employee moves to a new dormitory → file TM.30 at the new dormitory; the address on the next 90-day report changes accordingly
- Visa has been extended → the 90-day report must still be filed as usual
📋 Quick summary
- 90-day report = the employee reports their own address every 90 days
- TM.30 = the house owner notifies that a foreigner is staying, within 24 hours
- Neither has a fee, but both carry fines if not filed
- Employers who provide accommodation are usually responsible for TM.30 themselves
Don’t want to track every employee’s due date yourself?
Best Friend Visa handles both 90-day reports and TM.30, with reminders sent via LINE
Chat on LINE — free advice Call 093-541-6444
Related services
Last updated: 17 October 2026 (B.E. 2569) — regulations may change; please check with our staff before proceeding