Social Security in Thailand: What Changed in 2026 and What Employers Need to Know
January 2026 brought the biggest change to social security in Thailand in over 30 years. The salary ceiling for contributions increased for the first time since the 1990s, raising costs for every employer with staff earning above the old threshold. If you run a Thai company with employees, this affects your payroll immediately.
This guide covers the new contribution rates, who pays, what your employees receive, and a second change arriving in October 2026 that most employers have not heard about yet.
What Changed in January 2026
The monthly salary ceiling for calculating social security in Thailand contributions rose from 15,000 THB to 17,500 THB. The contribution rate itself (5% each for employer and employee) has not changed. But the higher ceiling means both parties now pay more.
This is Phase 1 of a three-phase increase:
| Phase | Period | Salary ceiling | Max contribution per party |
|---|---|---|---|
| Previous | Through Dec 2025 | 15,000 THB | 750 THB |
| Phase 1 (current) | Jan 2026 to Dec 2028 | 17,500 THB | 875 THB |
| Phase 2 | Jan 2029 to Dec 2031 | 20,000 THB | 1,000 THB |
| Phase 3 | Jan 2032 onward | 23,000 THB | 1,150 THB |
What Social Security in Thailand Covers
Employees registered under Section 33 of the Social Security Act receive seven categories of benefit:
- Injury or illness (non-work-related)
- Maternity
- Disability
- Death
- Child allowance
- Old age pension
- Unemployment
Because benefits are calculated as a percentage of the insured salary, the ceiling increase also raised maximum payouts:
| Benefit | Previous maximum | From January 2026 |
|---|---|---|
| Sickness / disability / unemployment | 7,500 THB/month | 8,750 THB/month |
| Maternity (lump sum per birth) | 22,500 THB | 26,250 THB |
| Death benefit (lump sum) | 90,000 THB | 105,000 THB |
| Old age pension (15-year contributor) | 3,000 THB/month | 3,500 THB/month |
Work-related injuries and illness are covered separately under the Workmen's Compensation Fund, which the employer pays into directly.
Do Foreign Employees Pay Social Security?
Yes. Any foreign national employed by a Thai company with a valid work permit contributes on the same basis as Thai employees. There is no exemption based on nationality.
Directors of companies do not pay social security and are also not entitled to benefit from the scheme.
Foreign employees receive the same benefits as Thai employees. Those who leave Thailand before completing the 180-month qualifying period for a full pension may be eligible for a lump-sum refund of their contributions. Claims must be filed within two years of leaving.
Employer Registration and Deadlines
Your company must register with the Social Security Office within 30 days of hiring its first employee. Each new employee must be registered within 30 days of their start date. Failure to register employees on time can result in fines of up to 20,000 THB or six months' imprisonment.
Monthly contributions are due by the 15th of the following month. Late payment triggers a 2% monthly surcharge on the outstanding amount.
If your company is newly registered, SSO registration should happen alongside your other post-incorporation steps: Tax ID, VAT registration, and bank account setup.
Coming October 2026: The Employee Welfare Fund
A new mandatory scheme called the Employee Welfare Fund (EWF) is planned to launch on 1 October 2026. It requires contributions of 0.25% of wages from both employers and employees, rising to 0.50% from October 2031.
Two important differences from social security:
- There is no salary ceiling on EWF contributions, making it an uncapped payroll cost
- It applies to employers with 10 or more employees, with exemptions for companies maintaining qualifying provident funds
This is the first new mandatory social contribution scheme in Thailand in decades. If your company has 10 or more staff, factor this into your payroll planning now.
How Attori Law Can Help
At Attori Law, our accounting team handles SSO registration, monthly contributions, and employee changes as part of our payroll service. For more detail on how contributions are calculated, visit our Thai Social Security service page or get in touch.
Frequently Asked Questions: Social Security in Thailand
Is social security the same as the Workmen's Compensation Fund?
No. Social security covers non-work-related illness, maternity, disability, death, child allowance, old age, and unemployment. The Workmen's Compensation Fund covers work-related injuries and illness. Employers contribute to both, but they are separate systems.
Can a foreign employee claim a pension from Thailand's social security?
Yes, if they have contributed for the qualifying period of 180 months (15 years), with eligibility beginning at age 55 once employment ceases. Contributors with 12 to 179 months receive a lump sum of combined employer and employee contributions plus interest. Those with fewer than 12 months receive only the employee portion.
What if my company has no employees yet?
You do not need to register with the SSO until you hire your first employee.
Why did my social security costs increase in January 2026?
The salary ceiling rose from 15,000 to 17,500 THB, increasing the maximum contribution from 750 to 875 THB per party. The 5% rate itself has not changed. Further increases are scheduled for 2029 (20,000 THB ceiling) and 2032 (23,000 THB ceiling).
Where do I file social security contributions?
Contributions are filed and paid to the Social Security Office (SSO), not the Revenue Department. This is a separate government body with its own registration process, deadlines, and payment system.