Hotel is closed but company (employer) is not permanently closed. In other words, if I understood correctly, if company wants to keep employing them, then must fulfil all requirements regardless. Thanks.

In this case, Robert suggestion seems okay because I am assuming the employer remain same. Adding new company in work permit first, (can do if new company qualifies for all requirements) but don't delete the old company from work permit if he is on Visa extension. The whole trick in this is his Visa. If the employee is on extension visa which is issued on his work permit under his first company, then if employer cancels the company from work permit, his visa will be cancelled (Extension visa) but nothing happens to work permit. Work Permit for new company stays valid. If he is on 3 months non B visa, then not a big deal. Basically he would need a new Visa under new company.

You can extend it in Phuket without leaving Thailand, but your company or sponsoring company paper work must be in order with social security, audits, etc. There must be 4 staff in social security.... And you have to consult your lawyer because the extension visa is expensive. If you got the money, then no problem. It is recommended to submit papers one week before the expiry.

Nope