[Thailand] Payroll & Compliance: Thailand General: Social Security Fund (SSO) (Pro)

Modified on Thu, 7 May at 5:33 PM

Employees between the ages of 15 and 60, who are employed in an establishment with at least one employee, are covered under Section 33 of the Social Security Act.


Contributions are calculated based on a monthly wage, with a minimum threshold of THB 1,650 and a maximum of THB 15,000. The government also contributes to the Social Security Fund.


Previous Contribution Rates:

  • Employer: 5% of the employee’s wage, ranging from THB 83 to THB 750 per month.

  • Employee (Insured Person): 5% of their wage, ranging from THB 83 to THB 750 per month.


New SSF Wage Ceiling Adjustment:


On December 12, 2025, a new ministerial regulation adjusting the wage ceiling used for calculating Social Security Fund (SSF) contributions was published in the Royal Gazette. This adjustment aligns with ongoing efforts to enhance the social security system and expand employee welfare benefits.


Under the new regulation, the wage ceiling increase will be implemented in three phases as follows:


Phase 1 (2026–2028)

Maximum wage base: THB 17,500 per month

Maximum monthly contribution: THB 875


Phase 2 (2029–2031)

Maximum wage base: THB 20,000 per month

Maximum monthly contribution: THB 1,000


Phase 3 (From 2032 onward)

Maximum wage base: THB 23,000 per month

Maximum monthly contribution: THB 1,150


For further information, please visit the Social Security Fund page. 


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