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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Starting 1 January 2026, Thailand raised the Social Security Fund wage ceiling used for contribution calculations under Section 33. The old cap of 15,000 baht per month had been in place for decades, out of step with actual wage levels. A new ministerial regulation, the Ministerial Regulation Prescribing the Minimum and Maximum Wages Used as the Base for Calculating Contributions of Insured Persons under Section 33 B.E. 2568, signed on 11 December 2025, was published in the Royal Gazette on 12 December 2025 (volume 142, part 81 Kor) and replaces Ministerial Regulation No. 7 (B.E. 2538). The minimum wage base stays at 1,650 baht, and the maximum wage base increases in three phases.
For the first phase (1 January 2026-31 December 2028), the monthly wage ceiling is 17,500 baht. The contribution rate on wages stays at 5 percent for both the employer and the employee. However, the new ceiling increases the maximum monthly contribution from 750 baht to 875 baht for each party. Combined total social security contributions will be 1,750 baht per month for employees earning 17,500 baht or above.
Subsequent phases are already scheduled:
From January 1, 2029, to December 31, 2031, the limit will rise to 20,000 baht. Each party can contribute a maximum of 1,000 baht per month, totaling 2,000 baht.
Starting on January 1, 2032, the limit will increase to 23,000 baht. Each party can contribute a maximum of 1,150 baht per month, totaling 2,300 baht.
The last formal change was over 30 years ago. The Social Security Act set the 15,000 baht limit in the 1990s. The new regulation aligns the contribution base with current wage levels. It also increases benefit entitlements. These include sickness, disability, unemployment, maternity, death benefits, and old-age pensions. These entitlements are linked to the wage base.
Last reviewed: 27 September 2026. The ceilings, the phases and the minimum base were read in Thai in the Royal Gazette text of the ministerial regulation (clauses 1 to 3). The 5 percent contribution rate is set separately and was not re-read here.
Here’s our main article about social security in Thailand.
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