Reviewed by ThaiLawOnline, a licensed Thai law firm practising in Thailand since 2006. Thai lawyer of record: Wichuda Atthamethakon, LL.M., Thai Bar Licence 3149/2556.
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Contribution collection starts on 1 October 2026. Employers with at least ten employees should establish which staff must join the Employee Welfare Fund before processing October wages. A foreign shareholder or director does not remove the employer’s obligations. Check coverage and any provident-fund or qualifying welfare-scheme exemption with the labour office if the position is uncertain.
1. Check the employee list and exemptions
Ask payroll to reconcile the headcount, employment status and provident-fund membership for each employee. Do not assume a provident fund covering managers also covers everyone else. Keep the documents supporting any exemption. Social Security contributions are a separate payroll obligation; they are not evidence of an Employee Welfare Fund exemption.
2. Register through the official service
The Department of Labour Protection and Welfare announced online registration from 15 September 2026. Its stated sequence is to register for e-Service, set a PIN, submit the employee membership list and print the registration certificate. Prepare accurate employer and employee records before starting. Use the department’s official portal, rather than sending identity documents to an unsolicited intermediary.
3. Set up both sides of the contribution
From 1 October 2026 to 30 September 2031, the employee contributes 0.25% of wages and the employer adds 0.25%. For example, on a contribution wage base of THB 30,000, the deduction is THB 75 and the employer adds THB 75, giving THB 150 to remit. Confirm which payroll items form part of wages instead of importing the Social Security calculation unchanged. Explain the new deduction on the payslip.
The published 2025 rate regulation sets the next increase at 1 October 2031: 0.50% from the employee and 0.50% from the employer. The older 2030 date comes from the previous timetable and should not be used for the postponed start.
4. Assign the first remittance before the deadline
The remittance rule requires the employee deductions and employer contributions, with the employee list, by the 15th of the following month. For October payroll, plan completion by Friday 13 November 2026, ahead of the 15th, which falls on a Sunday. This is an internal working deadline, not a claim about an official holiday extension. Give one person responsibility for payment and another for checking the receipt.
5. Reconcile payment and retain the evidence
Retain the registration certificate, employee list, exemption evidence, payroll calculation and payment receipt together. Reconcile new starters and departures each month. Failure to deduct does not remove the employer’s liability to remit. Late or incomplete payment attracts the statutory surcharge; do not treat the first payment as an informal trial run.
Official sources and related guidance
Royal Decree: collection starts 1 October 2026
Ministerial Regulation: 2026 to 2031 rates and the 2031 increase
Remittance regulation: monthly deadline and payment duties
Government announcement: online registration opens 15 September 2026
Official Employee Welfare Fund portal
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