Is Making Money from my Condo Allowed?

The condominium is one of the best investment for any foreigner in Thailand. It’s the best the form of real estate that expats and foreign retirees can put their investment into, as according to the laws of Thailand. The 1979 condo Act of Thailand lays out the rules for foreign ownership of condo units in the country.

just in case that you do not consider, click here to refresh your information on what the law says approximately overseas condo ownership.

Condominiums can have outstanding Returns for You

As with every investment, your purchase of a condo unit can and need to give you excellent returns. it is able to feature more than just a place for you and your own family to stay in. let’s take, as an instance, which you’re a businessman who has to often go to Thailand each year on official matters. You stay 30 days at a time, and then you move back to your home country to manage your business there. What takes place when you are long gone and there’s no one living within the unit?

Some people absolutely buy their condominium units as a preparation for their eventual move to Thailand in the future. even though it is still years away, some people do purchase condos already in advance. They then just make use of the condo as a method to make some money to at least recoup some of their investment in the unit.

You, too, can try this. if you have purchased a apartment unit which you depart within the care of a neighborhood Thai that has your self assurance, you ought to begin thinking about the way you, and probable your caretaker, could make cash out of that. the answer: sublease the condo unit.

It is LEGAL!

Because Thailand is such a lovely location, you may find your friends trying to go over to the country however they don’t have a place to stay. temporarily renting out your condominium unit to them is a good idea – you can work on cheap costs so that they’d want to pick staying at your condominium as opposed to going to a luxurious hotel and spend a whole lot of cash on astronomical accommodation prices. it’s far perfectly legal, because you are the proprietor of the condominium unit.

In the event that you are engaged in a long-term lease on the condo unit, but you aren’t staying there completely for now, you can negotiate a clause within the contract to allow for subleasing. that is the most effective way that you could legally rent out the condominium to your friends who are coming over to Thailand for a vacation. it would take a few negotiating and perhaps a few additional terms to your agreement, however it would absolutely be well worth the attempt for your part.

Real estate is certainly a tremendous investment everybody can make. With a condominium unit in Thailand, you’re establishing lots of doors of opportunities for yourself. It’s extra than just an area to call home in Thailand – it may also be a method to earn residual income.

Why Investing in Phuket is Good

Phuket Island is undeniably one of the world’s famous destination for travelers and expatriates alike who long for retirement or a quick vacation in Thailand. within the fourth area of 2012 on my own, the real estate market in Phuket Island had the sale of a total of 2,789 units to foreign buyersit has been discovered to be gradually moving up for in years on years, making the island an addition to the list of prime alternatives for the overseas investor.

However what does is it that makes overseas investors come flocking over to this extraordinary island in Thailand? well, there are three reasons behind for it – the lovely beachesthe numerous activities you can enjoy while staying in Phuket, and the distinctly inexpensive price of living inside the island.

How costly is it staying in Phuket?

Common price range of living in Phuket is quite low cost, as we’ve noted in advance. A  single meal in an cheaper restaurant for one individual costs less than of THB100 which costs only roughly$2.  A person can fulfill his hunger on a budget not less than $10 for a day! Adding in fuel prices are also low here, with an average price of $1 a liter. Although transportation can be a bit of an expense, there are cheaper option wherein you can rent a motorbike or car instead of paying for one way trips.

A place for relaxation and fun activities.

 

Phuket is a traveler’s hub, first and foremostit’s far best proper and even expected that there can be a number of activities for everyone who comes to the island. they are too numerous to be mentioned on this blog, so let’s just summarize the activitiesthere is a extensive variety of activities inside the island. you may cross on eco- tours and revel in nature on this side of the tropics. tourists can visit the beaches and interact in various water-based sports activities like sea kayaking, parasailing surfing and others, or you could take a cruise onboard a luxury yacht. Unique attractions in are also in Phuket such as the Baan Teelanka or the “upside down house.” or even you can go on a temple hopping tour around the island.

If you may not like doing some tours and island hopping, Phuket is where you could discover many white sand beaches! The island has an area of only 540-square kilometers, so residents and expats don’t need to drive very far to be able to enjoy sandy beaches and some sun. The weather inside the island is likewise favorable, with rains anticipated only at some point of may until October – those months mark the monsoon rain season for the island. In all different months, people can expect by and large sunny days which are perfect for heading over to the beach.

If you may want to live in Phuket, foreign expats are allowing themselves the chance to enjoy all that the island has to offer since it just outside their doorstep. Contact our business lawyer now and find out what it takes to invest on a property and business in Phuket Island. that is possibly the best investment any expat can make within the country of Thailand.

 

 

What to Choose? Condo or House & Lot?

In case you’re a Thai national, there isn’t a whole lot to consider whilst comparing those two kinds of real estate in Thailand. Locals can effortlessly buy these if they’re financially capable. For foreigners, howeverit’s far a different story. One needs to think in wisely about issues when it comes to choosing between those two real estate properties in Thailand.

Here at HWAL Legal We are able to differentiate the advantages and the disadvantages of purchasing a condo unit and purchasing land or a house-and-lot property in Thailand.

Purchasing a Condo

One of the advantages of buying a condo in Thailand is that it’s far very easy for you, as a foreigner, to accomplish that. Thai regulation allows for foreigners to have a hundred percent ownership of a condominium unit in the countrywithout having to set up a corporation or business in the countryprovided that the allocated percentage of the entire number of units in the condo for foreign ownership has no longer yet been bought out. You will notice in Thai regulation that it does permit foreigners to buy condos inside the country as long as the majority of the residents or unit proprietors in the entire project must be local Thais.

There is one downside to being an proprietor of a Thai condominium unit is that it comes with exorbitant feesthose fees are used to for renovation expenses just like the security in the project as well as the preservation for the elevators, the settling of monthly electric payments and other simple services.

Purchasing a house and lot

Most of the people, foreigners and locals alike, does prefer buying a plot of land or a house-and-lot propertythat is because owning your personal space is a lot more advantageous than buying a pre-furnished condo unit. you can pick out the lot location that you want for a lot, and you can design and construct the residence in line with your choices. However, this option is not as easy for foreigners or expatriates in Thailand.

Even if it is inexpensive to buy this type of real estate in Thailand, because it does not include the expenses associated with condominiums, it’s also risky most of the instances for foreigners. it’s far illegal, at this point, for foreigners to own these types of real estate until they do the following:

Marry a local Thai and buy the real estate in his or her name

only locals can purchase land inside the countryin case you are married to a local Thai, you could achieve this however you have to put the title in her name. It’s not terrible and it does what it is neededhowever you cannot put the belongings in your name within the unfortunate occasion that you and your partner might have to get an annulment or divorce.

own a business

If you’re planning to begin a organization in Thailand, you can purchase real estate by using putting it under the name of the organizationhowever, this business needs to be owned partially by means of locals as wellyou may be the single majority stockholder within the enterprise however there have to be some of locals in your board.

There you gothese are the comparisons that we could make in this blog in phrases of drawbacks and benefits in shopping condo unit or a lot in Thailand.

Value Added Tax (VAT) in Thailand

Value Added Tax or VAT is an evaluation tax which applies to all wholesalers, manufacturers, producers, importers, shops and other entities offering direct services until exempted underneath the revenue Code. All corporations not included by the revenue Code exemption need to sign up and adopt the VAT system.

Following are distinctive as exempted from VAT.

  • corporations with turnover not in excess of 1.8 million Baht in a year

corporations engaged in:

  • the sale and import of raw agricultural products and related items
  • the sale and import of newspapers, magazines and textbooks
  • health and academic services, domestic transport
  • leasing of immovable property
  • items exempt from import duty and destined for export-processing zones are covered in this category, along side research and technical services, labor contracts, auditing and legal services.

VAT standard rate and payment schedule

The present day VAT rate is 7%. VAT is payable on the 15th of the month following the month in which VAT is accrued. VAT will become payable on the 7th of the month following the month of the fee if self-assessment of VAT output is needed at the price of certain income to non-citizens.

Agencies that qualify for VAT exemptions ought to still pay VAT on products and services it purchases but isn’t entitled to a VAT refund. Such corporations are not required to gather VAT on its income or document month-to-month VAT forms. If the exempt organisation opts to do so voluntarily, it’ll be entitled to a VAT refund if registered for VAT functions.

Real estate Taxes

Residence and land tax and local development tax are levied via the municipalities on Thai properties. it’s far imposed annually at the proprietors of a residence, a building structure or land that is rented or used commercially. real estate tax fee is 12.5% of the actual or assessed annual property value of the assets. The local development tax is likewise an annual tax paid through the owner of the land or the individual in ownership of the land. The local development tax charge will depend upon the appraised cost of the property in line with the assessment of local government. The price ranges from 0.25% to 0.95%.

Taxes Imposed on Thai belongings

The following tax requirements should be considered when buying belongings in Thailand:

VAT of 7 percent paid each month
Land and residence Tax of 12.5% of the rental value of the property to be paid every year
Withholding Tax of 15% applicable to rents paid to nonresident individuals and foreign agencies without active commercial enterprise operations in Thailand
The need for Tax planning

The advantage of tax planning is that everybody gets to arrange their financial affairs so they may be aware about precisely how much they need to pay in taxes for properties they acquire, according to the provisions of the law.

An overseas investor who is making plans to buy a villa in a premiere development held in a Thai organization need to cautiously remember the tax consequences or tax exposures of the purchase. The same applies to property deals that require the proprietor to take a shareholding in a organization

Information to avoid getting problems in Buying Condo’s in Thailand

Thailand’s land laws are undeniably restrictive to foreign possession except for condominium properties. The condominium Act of Thailand permits foreigners to purchase a condo property with a prescribed boundaries. however while purchasing a condominium is the very best way for a foreigner to own a property in Thailand, if they’re not cautious, they may fall into traps which they don’t see as coming.

Listed below are some of the traps condo shoppers would possibly fall into unknowingly:

  1. Failure to take into account taxes due for the condo. once in a while, the excitement that is going with a condo purchase could make a purchaser forget about to check the taxes due. In a few cases, customers fail to include this amount of their budget. The condominium taxes are expected to be over 6% of the acquisition fee and this ought to be paid before as the property is transferred and the ownership is registered at the land office.
  2. Failing to take the cost of maintenance and allocate a sinking fund while determining the budget for the condo purchase.
  3. Failing to do due diligence on the condominium property to ensure that the seller has the right to sell the condo. A title search is an extremely vital task that every customer should do.
  4. Failing to make sure that all the desired permits and licenses are complied with in line with government guidelines. that is to keep away from any trouble in the long run and may result in delays, task cancellation or substandard work.
  5. Failing to negotiate with the seller approximately who will be liable for the taxes and ensure that such are manifested inside the contract or settlement. If the provisions of the sale agreement do not specify the duty of tax charge, it’s far likely that the consumer will need to shoulder the tax due for the condo.
  6. Failing to ensure that the sales settlement is properly vetted and reviewed via a certified legal professional in Thailand to ensure that your interests as a client are protected. through asking someone who’s knowledgeable on this form of transaction, you are giving your self the opportunity to be clear and specific at the terms you may compromise with the vendor like charge of the taxes.
  7. Failing to double take a look at the surrounding real estate lots. before signing the sale agreement, it’s far important that the customer double check the surrounding of the property to make sure that there aren’t any obstructed views, or there are no restrictions on the zoning specifications for the condo area.

Through keeping these pitfalls in mind, a buyer can be able to avoid falling into these traps.

business registration

Advantages and How To Setup Limited Company in Thailand

Thailand, like any other countries within the Southeast Asian region, encourages overseas investors to their country to enhance their economic activities. And unlike other countries within the area, Thailand happens to have the proper circumstances, conditions and enticements to lure foreign investment into the country. And for you to facilitate the influx of foreign companies to Thailand, several systems were set up from which foreign investors can pick after they want to set up a corporation inside the country.

Private limited company

one of the most often used legal entities in Thailand is the private limited company, which has the same features and functions as the limited liability company (LLC) in the country. In Thailand, a private limited company is used as a way to operate enterprise in accordance with the business and investment laws of Thailand. it’s far required that 51% of a organisation’s stocks have to be held through Thai nationals. The last 49% can be held by using anyone which include foreign investors.

Advantages of private limited corporation

the biggest benefit of establishing  a private limited company is the fact that legally, it is a stand-alone company under Thai law. And for foreign investors who need to govern the ownership of the corporation, the 49% limit can be exceeded or exempted, if the corporation is granted a foreign business License, which means the business have to be particular and need to not compete with neighborhood Thai businesses.

Setting Up

To set this type of business structure, at least three individual promoters (shareholders) is required, and at least one director is elected to manage the business or the organization. The business registration process includes:

• Reservation of name. this is done via filing a signed name Reservation form to the department of business development of the Ministry of commerce (MOC). The form need to include the preferred names along with the alternative names which may be taken into consideration if the primary names have already been used by different entities.

• Submit Memorandum of association or MOA. This should include the name of the company, the province where the company will function, scope of organization’s business, capital (including the number of shares and their par value) to be registered, and the names of all of the promoters.

• Calling of Statutory meeting. once the share structure is decided, a statutory meeting is called to facilitate:

• Adoption of Articles of association (by-laws). A Thai lawyer can help out in preparing the Articles of association.

• Ratification of any contract entered into which include expenses incurred with the aid of the promoters in promoting the organization

• fixing the amount of remuneration, to be paid to the promoters

• fixing the number of preferred stocks to be issued and the nature and volume of the preferential rights accruing to them

• fixing the number of ordinary shares or preferred shares to be allotted as fully or partly paid-up

• Appointment of the initial directors and auditors and determining the respective powers of the directors

• Registration of company. inside three months from the date of the statutory meeting, the directors should publish the application to check in the company. Failure to register inside the specified period, the company statutory meeting shall be nullified and void. when this takes place, a meeting for persons who reserve will be arranged so they can buy the stocks again.

• Tax documents Registration. businesses that are liable for income tax need to register and obtain a tax identification card and number from the revenue department within 2 months of the incorporation date or at the start of the operations.

Workers Rights in Thailand

As in any country worldwide international, the government of Thailand has established terms and conditions protecting the interests of both the company and the employee. Thailand’s labor protection Act 2541 (1998) of the department of labor protection and Welfare defines the rights of employees and the responsibilities of employers. underneath the provisions of the Act 2541, all employers need to outline the terms of employment for their workforce. Employers with 10 or more regular personnel are required by way of law to specify working guidelines and policies – a copy of which must be submitted to the department of labor protection and Welfare and published at the work premises.

The following rights of personnel are defined in the labor protection Act 2541 which can be normally violated by employers:

Regular working hours

Employers that require their personnel to work for more than eight hours a day or exceeding forty eight hours per week are violating the terms beneath the labor protection Act 2541.

Breaks during regular work hours

Any employer that does not offer relaxation duration of not less than one hour a day after working 5 hours violates the provision concerning required rest period to be given by means of employers to their employees.

Weekly holidays

An organization violates the worker’s rights if he:

• Does not allow an worker to have at least one day off per week as a weekly holiday or the rest day is given after 7 days of continuous operation.

• Does not consist of the weekly holiday within the basic pay of the regular personnel.

National Holidays

Employers violate the provisions of the employee’s rights in the event that they don’t provide their personnel with thirteen national holidays including national labor day. If a holiday falls on a weekly holiday, the worker will be given a further holiday on the subsequent working day. The employers have to pay the personnel their fundamental pay on national holidays.

Annual leave

If an organization has an employee that has worked for one full year continuously, the worker is entitled to an annual vacation of not less than six working days. employees operating for less than 365 days could be entitled to an annual vacation on pro-rata basis. Failure to provide this can be in violation of the worker’s rights.

Basic Pay

An employee is entitled to get his basic pay not lower than minimum rate of basic pay as mandated by using the government. If employees are paid lower than minimum rate of basic pay, the employers are in violation of the basic pay rights of the employees.

Overtime Pay, Holiday Pay and Holiday Overtime Pay

An organization may also require an employee to work extra time or on holidays as necessary to the continuous overall performance of work but must be pay overtime rate. by law, employers may also require an employee to work on holiday if business is that of a hotel, theater, transport, restaurant, café, club, society, medical establishment or such other companies as prescribed by the Ministerial regulations with consent of the worker for each instance.

Employers that require employees to work beyond regular time on a working day and do not pay time beyond regulation at the rate of no longer less than one and a half times the rate of the hourly basic pay earned in normal working hours for the extra time hours worked, or no longer much less than one and half times the rate for each unit of output on a working day for employees who receive basic pay upon output. If the overtime coincides with a holiday, the corporation shall pay holiday overtime pay on vacations to the worker of not less than treble basic pay rate earned according to hour or per unit of output on a ordinary working day.

business registration

Steps on How to Register Company in Thailand

Business entrepreneurs making plans to operate a business in Thailand should take time to get acquainted with Thai laws on registration of companies.
Businesses in Thailand are labeled underneath Thai laws as:

  • Sole proprietorship – this ismuch likesole business ownership structure within the America.
  •  Partnership – this is similar to a partnership corporation in other countries. There are two kinds of partnership: limited and ordinary.
  • Limited company – this is similar to the limited liability company (LLC) structure in the United States. Which is formed through dividing the capital into equal share. The shareholder’s legal responsibility is limited to the amount of stocks held by means of the shareholder. The most common business structure used in Thailand is the limited company. The following registration techniques are in accordance with what the Ministry of commerce has stipulated.

Step 1. Select Promoters (Shareholders). A private limited company requires a minimum of three promoters while a public limited company needs 15 promoters. Through a n assembly (required by law), the promoters will determine upon a listing of company names (at least 3 names) to test for availability.

Step 2. Publish the chosen company names for reservation. This process will take a look at if there are different companies that have used your proposed company name. If a name is accepted you may continue with the following step. otherwise, you may publish possible company names again till a call is cleared in your business.

Step 3. A statutory meeting with promoters as required by Thai law must be convened to:

• approve a company name
• decide official address
• set up goals of the organization
• set quantity of share capital to be registered and how it is divided
• make a list of promoters’ names, addresses, occupations, and number of stocks each

Step 4. A “Memorandum of association” (MOA) containing the information in

Step 3, must be filed with the district office protecting the official company address, within 30 days of approval of the company name. fees need to be paid: 50 baht per 100,000 baht of registered capital, minimum 500 baht and maximum 25,000 baht.

Step 5. put together your company logo, create a company stamp with your logo.

Step 6. The agency registration application need to be submitted by way of the directors withinthree months after the MOA has been filed. the following should be part of the submission:
• cash payment for the registration fee (500 baht in line with 100,000 baht of registered capital, minimum 5,000 baht, maximum 250,000 baht)
• completely filled out company documentation
• the company stamp

Step 7. you will get your company papers again after a day or two or after the MOC has completed the registration of your corporation.

Step 8. After your company registration certificates is issued, you need to go  to the revenue department to get a company tax identity card. A laminated card can be issued collectively with your company tax identification number.

Step 9. go to the bank together with your identification card, company tax id card and company documentation and set up a bank account.

Step 10. you’re ready to operate your business.

property law

What Is Thailand’s Property Law?

In general, the property laws and regulations of Thailand are patterned after the western nations in as much as the same way that the Thailand Civil Code is primarily based on the mainland European civil law system. Thai property laws are in effect considered western.

Possession of land in Thailand is ruled through the Land Code BE 2497 (1954), the Civil and commercial Code, Land Reform for Agriculture Act BE 2518 (1975) and the rules set forth through the Ministry of the interior. The conditions imposed on land ownership for non-Thai nationals are so restrictive that possession isn’t practicably possible at all.

There are, however, several approaches in which a foreign national can make about land ownership without violating the provisions of the property laws of Thailand. There are three ways to get around land ownership in Thailand by way of a non-Thai national:

  • Register a Thai nominee
  • Make and register a limited liability company to own the land
  • Developing long-term rentals with assured rights to renewal for registered ownership under a Thai nominee’s name or under a limited liability company’s name.

Register a Thai Nominee

This option permits for a much faster and simple straightforward processing with out the load of extra costs. And this is why this option has emerged as one of first choice of many expatriates or foreign nationals who are eager to invest in homes in Thailand.

This method is generally suitable wherein an existing long-time period relationship has been set up and in place.

The foreign national need to have established retaining full control and influence over the nominated Thai national. if you are confident about your controlling role over the nominated Thai national, this could be the right choice to fulfill land ownership.

The apparent downside of this selection is the fact that legally, the land is not under your control, since it isn’t under your name. In the event of severing ties with the nominated Thai national for whatever motives, you don’t have any way to resell the land. you can only protect the property in question if a last will and testimony is in place controlling the bequeathing of the property at the death of the Thai nominee. Which means the Thai nominee will sign a last will and testament specifying that the property should be transferred to some other individual who could be your new Thai nominee in case of the first nominee’s demise.

Registration of a limited liability company

This approach has been the famous choice for lots overseas nationals within the past in structuring a way to own land in Thailand. The foreigner need to understand and be aware aboutall the requirements to process and sign up a limited liability company so as for this method to work. this indicates having only 49% ownership by foreign nationals and most people 51% of the shares are held by means of the local Thai nationals. As within the first option, the conditions do not warrant protection on the interests of the overseas nationals.

So it is vital that sure legal documents are made and in place to make certain that you nevertheless hold the control over the property registered underneath the organization’s name.

Leasehold

This technique is frequently ignored and not even taken into consideration by using foreign nationals wanting to own homes in Thailand. The principle of this method is to create a continuously renewable leasehold ownership structure that equates the pertinent advantages of Freehold possession including:
• security of tenure
• enjoy the benefits of asset appreciation
• can make your asset as a gift to whom you choose.
• property is yours to enjoy till sold or bequeathed.
The regulation is precise on its conditions that non-Thais won’t own the freehold title on the land. it’s far therefore crucial that two or separate contracts are drafted for each property – land and building. ownership of buildings may be legally transferred to the non-Thai national.
like the first two methods, this approach, too, needs essential safeguards to ensure that the foreign national enjoys the advantages of freehold ownership in phrases of control and protection.

The lease settlement should contain the following clauses:

1. Non-Thai must have right of access and abode on the land.
2. in the event that the laws on foreign land possession change within the future, the non-Thai national must have the right to transform the leasehold to freehold ownership.
3. The right to sell and transfer the assets
4. A non-Thai national need to have full and irrevocable power of attorney with respect to the land granted via the nominated Thai national to the non-Thai. In effect the Thai national returns control to the non-Thai.
5. The lease agreement have to have guaranteed extension clauses granting in addition terms up to a most of 90 years earlier than renewing the rent.

work permit thailand

Procedures to Obtain Work Permit in Thailand

Without a work permit, foreigners are not allowed to work even if they have got different types of visa. the following procedures need to be followed in applying for a Thai work permit or visa:

The foreign worker should acquire a nonimmigrant visa or a resident visa before entering Thailand. this is required to be able to apply for a work permit. With a non-immigrant B visa, the overseas worker may begin to process the work permit. work permit application processing is carried out at the office of the Ministry of labor. the standard processing takes 7 business days, once in a while more. The overseas worker applying for a work permit need to have an available organization who will provide the files required for processing. The foreign employee need to also have a position or a job that is not prohibited to foreigners.

If the process applied for calls for a license under a particular regulation (e.g. instructor, physician, press card from the public relations department, etc.), similarly to the Alien occupation law, a photocopy of such license will be attached.
If the applicant is married to a Thai national, the authentic and photocopies of marriage certificates, spouse’s identification card, birth certificate of kids, household registration, in addition to photocopy of every page of the applicant’s passport should be provided.

Work permit, as soon as approved and granted should be carried by the foreign employee all of the time particularly at the place of work for presentation within the occasion of random immigration checks. The foreigner is only allowed to carry out the job stated inside the work permit and with the specific organisation.
The foreign worker desires to pick up his blue work permit book personally on the Ministry of labor office. work permit can be issued with validity starting from 90 days, 6 month or 12 months and this is at the discretion of the labor officer. it is also possible to have a visa (non-immigrant or resident) that expires on a completely different date to the work allow due to the new immigration regulations.
if you require some help in processing your immigration or work visa in Thailand, don’t hesitate to email or call HWAL legal in Phuket.

Files needed for a Work Permit Application:

Company Requirements

  • Employment agreement
  • Letter of employment stating position and salary of applicant
  • Office map
  • Photocopy of the director’s passport and work permit with signature affixed
  • Financial statement
  • Withholding tax of the company
  • Application for VAT
  • List of shareholders
  • Company certificates and objectives
  • The employer should provide the following:
  • Application form (W.P.2)
  • Three 5×6 cm. full-faced, bareheaded, black and white or color photographs, taken no more than six months prior to the filing of the application
  • A recent medical certificate from a first-class licensed physician in Thailand stating that the applicant is not of unsound mind and not suffering from contagious or infectious diseases, narcotic addiction or habitual alcoholism
  • Original passport
  • Letter of Employment
  • Certificate of Degree and CV or Resume showing application’s educational qualifications and describing in detail the applicant’s past position, duties, performance, and place and length of employment