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Employment of disabled persons.

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employment of disabled persons

We have put together an article on the employment of disabled persons in Thailand.

The Ministry of Labour established the Rehabilitation of Disabled Persons Act (1991) to support the disabled by specifying obligations employers must follow regarding the employment of disabled people. The Act was repealed and updated to the Empowerment of Persons with Disabilities Act (2007).

Let’s find out more.

Definition of a person with disabilities

Under the Empowerment of Persons with Disabilities Act, a person with disabilities means a person who has a limitation to perform their daily activity or to fully participate in society due to visual, hearing, mobility, communication, mental, emotional, behavioural, intellectual, learning or other impairments, in combination with obstacles in various ways and has special needs to obtain any particular aid in order to perform their daily activities or particulate in the society like normal persons.

Types of disabilities in Thailand

The types of disabilities include but are not limited to:

  • Mobility impairment
  • Hearing or speaking impairment
  • Visual impairment
  • Physical disability
  • Mental or behavioural disabilities
  • Learning disabilities
  • Intellectual disability

Employment of disabled persons

Number of disabled persons required to be employed

Both public and private companies must employ persons with disabilities to work in suitable positions and at proportions that are in accordance with the act.

Companies with 100 employees can hire persons with disabilities suitable to work in any position in the ratio of one disabled person to every 100 non-disabled employees (1:100). One more disabled person can be employed if the number of non-disabled employees exceeds the next 50.

Fund for Empowerment of Persons with Disabilities

Private and public organisations that do not employ persons with disabilities at the specified proportion shall money to the Fund for Empowerment of Persons with Disabilities.

The purpose of the Fund is to serve as the expenses for the protection and empowerment of disabled persons and the promotion and operation of welfare services for persons with disabilities, rehabilitation, education and occupation for disabled persons. Moreover, to promote and support organisations related to disabled persons.

The amount is calculated by multiplying the lowest rate of the minimum wage (prescribed in the labour law in the year before the year the money needs to be remitted to the Fund) with 365 and the number of non-disabled employees.

The money remitted to the Fund must be paid within the 31st January of each year and shall be made in cash, cheque or money order payable and forwarded to the National Office for Empowerment of Persons with Disabilities or the Provincial Social Development and Human Security Office where the business is located.

Failure or delay remitting money to the fun or made an insufficient payment, the employer or company owner will be subject to interest at the rate of 7.5% per year of the outstanding amount.

Tax relief for the employment of disabled persons

Companies that employ disabled persons or send money to the Fund are eligible for tax exemption at a percentage of the amount they pay as salary to disabled employees or the amount they remit to the fund.

Companies that hire disabled employees of more than 60% of the number of total employees within more than 180 days in a tax year are eligible to tax exemption.


A high number of disabled people in Thailand are excluded from employment which influenced the Ministry of Labour to issue an Act to protect the rights of disabled persons in Thailand.

Feel free to contact Acclime if you have any questions about the employment of disabled persons or employment in general.

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About Acclime.

Acclime is Asia’s premier tech-enabled professional services firm. We provide formation, accounting, tax, HR and advisory services, focusing on delivering high-quality outsourcing and consulting services to our local and international clients in Thailand and beyond.

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