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.
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The contribution rate itself remains 5%, but the higher contribution Among Us ceiling means some employees and employers will pay more each month.
Thanks for sharing this important update! Keeping up with Thailand's Social Security contribution rate changes is essential for both employers and employees to stay compliant and plan effectively. Timely awareness of these updates helps ensure smooth payroll management and informed financial decisions. game vault download