For the first time in Thai employment law, the Act lays down a compulsory retirement age to which employers must adhere. Under the annual retirement test, you can still get all benefits due for the year if your earnings do not exceed the annual exempt amount.CalSavers is a retirement savings program for private sector workers whose employers do not offer a retirement plan. Americans who retire overseas still have tax obligations. Typically, you will have to file a tax return with both the US government and your new host country. If your organization is located in California with five or more employees, you're now required to offer a qualified workplace retirement savings plan. The legal system of Thailand is based upon civil law. Offering retirement benefits is a great way to enhance the benefits piece of your compensation package. Employees are encouraged to save for retirement. This article lists the statutory retirement age in different countries.