New Social Security Regulation Published!!
- Posted by Oscoworks
- On December 12, 2025
- 0 Comments
Update on Thailand Social Security Office (SSO) Contributions Effective January 1, 2026
The Thai government has approved adjustments to the Social Security Fund (SSF) contributions under Section 33 of the Social Security Act. These were published in the Royal Gazette on 12 December 2025 and will take effect from 1 January 2026.
This marks the first revision to the maximum insurable wage ceiling in over 30 years. The contribution rate remains unchanged at 5% for both employers and employees.
The primary change is a phased increase in the maximum wage ceiling for contribution calculations, aimed at better aligning with current wage levels and enhancing benefits.
Employees whose monthly wages are below the applicable ceiling will continue to contribute 5% of their actual wages.
Phased Wage Ceiling Schedule
The Social Security Office (SSO) is rolling out these changes in three stages to provide time for businesses and employees to adjust their financial planning:
- Phase 1 (January 2026 – December 2028):
- Maximum wage ceiling → THB 17,500.
- Maximum contribution per party: THB 875 per month (5% × 17,500).
- Phase 2 (January 2029 – December 2031):
- Maximum wage ceiling → THB 20,000.
- Maximum contribution per party: THB 1,000 per month.
- Phase 3 (January 2032 onward):
- Maximum wage ceiling → THB 23,000.
- Maximum contribution per party: THB 1,150 per month.
Employer Obligations
There are no changes to the administrative process. Employers remain responsible for:
- Deducting the employee’s portion from their monthly salary.
- Matching the contribution (equal to the employee’s amount).
- Remitting the total funds to the SSO by the 15th of the following month
Enhanced Benefits Comparison
The increase in contributions directly correlates to higher payouts for social security benefits. Below is a comparison of the current cap versus the Phase 1 adjustments:
| Benefit | Current (THB 15,000 Cap) | Phase 1 (฿17,500 Cap) |
| Maximum monthly contribution | THB 750 | THB 875 |
| Maximum monthly sickness/disability | THB 7,500 | THB 8,750 |
| Maximum monthly unemployment benefit | THB 7,500 | THB 8,750 |
| Maximum monthly pension (15 years contributions) | THB 3,000 | THB 3,500 |
| Maximum monthly pension (25 years contributions) | THB 5,250 | THB 6,125 |
| Maternity grant | THB 22,500 | THB 26,250 |
| Funeral grant | THB 90,000 | THB 105,000 |
This adjustment aims to enhance the social security benefits available to employees and provide a sustainable framework for contributions.
Recommendation: Review labor cost forecasts and payroll processes to ensure compliance and accurate budgeting as well as communicate changes to employees to avoid confusion with net pay adjustments.
Reference from government website: link
Reference from SSO website: link
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