Update on Thailand Social Security Contribution Rate Changes

This update provides an overview of a recent statutory amendment regarding the revision of the Social Security Contribution Rate in Thailand.

Thailand Social Security Contribution Rate: Overview of Changes

This wage ceiling adjustment forms part of the ongoing development of the social security system. The objective is to strengthen income security and enhance benefits for insured persons across all areas, including illness, unemployment, disability, maternity, and old age.

Phased Increase in Wage Ceiling and Contributions

To ensure appropriateness and reduce the impact on both insured persons and employers, the increase in the wage ceiling will be implemented in three phases, as outlined below:

Phase 1 (2026–2028)

• Maximum wage ceiling: 17,500 baht

• Maximum social security contribution: 875 baht per month

Phase 2 (2029–2031)

• Maximum wage ceiling: 20,000 baht

• Maximum social security contribution: 1,000 baht per month

Phase 3 (2032 onwards)

• Maximum wage ceiling: 23,000 baht

• Maximum social security contribution: 1,150 baht per month

Effective Date and Impact

For employees whose wages, defined as monthly salary plus fixed allowances, exceed 17,500 baht, the social security contribution will increase to 875 baht per month. This represents an increase from the current contribution amount of 750 baht per month.

This change will take effect from 1 January 2026.

Official Reference

Further details on this statutory amendment are available in the Royal Gazette at the following link: https://ratchakitcha.soc.go.th/documents/98728.pdf

Contact for Enquiries

If you have any questions or require further clarification on how this statutory update applies to your specific situation, please contact the Payenquiry email address responsible for your payroll.