I have just seen this on ajarn.com for a school advertising for teachers in Phitsanulok. Does not seem right to me .......... There is no Income Tax payable by foreign teachers in their first two years in Thailand. This represents a reasonable living wage in Phitsanulok where most things are considerably cheaper than in Bangkok or Europe etc. Assistance will be given with Work Permits etc. which, with a degree and TESOL/ESL Certificate (e.g. RSA or Trinity College London), is relatively straight forward. The school will make a charge of 1,000 Baht for the documentation.