This ultimate guide provides an overview of different issues concerning social security in Thailand.
Social security registration is mandatory for employees in Thailand under the labour law and allows employees to access to the social security benefits.
If you are an employer or employee in Thailand, it is useful to know the following social security information.
What is social security in Thailand?
Social security is a fund providing security and coverage to insured individuals.
Employers and employees are required by the Social Security Act to make contributions to the Social Security Fund on a monthly basis.
What is the social security contribution in Thailand?
The current contribution rate is 5% of the employee’s salary.
The minimum salary to be calculated is THB 1,650 and the maximum is THB 15,000; therefore, the minimum contribution is THB 83, and the maximum is THB 750. Even though an employee’s salary exceeds THB 15,000, the maximum contribution will be THB 750.
Contributions must be submitted to the Social Security Office within the 15th of the following month.
COVID-19 relief measures
From January 2021 to March 2021, the cabinet has approved a contribution reduction to the Social Security Funds from 5% to 3%.
Social security registration
A company with one or more employees ages 15 to 60 must register and submit their employee’s Social Security Fund application to the Social Security Office within 30 days from the date the employee starts working with the company.
Foreigners who are legally working in Thailand must also register with the Social Security Office and are entitled to the same benefits as Thai employees.
Who is an insured person under the Social Security Act?
According to the Social Security Act, an insured person means a person who pays contributions which provide entitlement to benefits under the Act.
Insured persons include:
- An employee under section 33, who is not younger than 15 years of age and not older than 60 years of age.
- An employee under section 39, who is an insured person under section 33 having paid contributions for a period of not less than 12 months and ceases to be an insured person by ending to be an employee. If the employee wishes to continue to be an insured person, the employee must inform the Social Security Office within six months and submit a contribution to the fund within the 15th of the following month.
- Any other person who is not an employee under section 33 or section 39 may apply to be an insured person under section 40 by informing the Social Security Office.
What benefits are insured persons entitled to?
An insured person is entitled to receive the following benefits:
- Injury or sickness benefits, including health promotion and disease prevention
- Maternity benefits
- Disability benefits
- Death benefits
- Child benefits
- Old-age benefits
- Unemployment benefits, except for an insured person under section 39
Injury or sickness benefits
Pursuant to the Social Security Act, an insured person shall be entitled to non-occupational injury or sickness benefit when the employee has paid contributions for not less than three months out of the previous 15 months before the date of receiving medical services.
Benefits for non-occupational injury or sicknesses include:
- Medical examination and diagnosis expenses
- Health promotion and disease prevention expenses
- Medical treatment expenses and rehabilitation expenses
- Expenses for admission to and treatment in medical establishments
- Medicine and medical supplies expenses
- Cost of ambulance services or transportation for patients
- Expenses paid as preliminary aids to an insured person in the case where the insured person has been damaged from medical services
- Other necessary expenses
The insured person shall receive benefits of 50% of the salary when the employee is absent from work for a period of not exceeding 90 days per incident and not exceed 180 days in a year.
In the case of sickness from a chronic disease, as prescribed in the Ministerial Regulations, the employee is entitled to benefits for more than 180 days but not exceeding 365 days.
Maternity benefits
The employee is entitled to maternity benefits provided that the employee has paid contributions for not less than five months within the last 15 months.
Maternity benefits include:
- Medical examination and prenatal care expenses
- Medical treatment expenses
- Medicine and medical supplies expenses
- Child delivery expenses
- Expenses for admission to and treatment in medical establishments
- Nursery care and treatment expenses
- Cost of ambulance services or transportation for the patient
- Other necessary expenses
If a female employee needs to leave work to give birth, the employee will receive benefits of 50% payment made in a lump sum for a period of 90 days per each occasion.
Each employee is entitled to receive maternity benefits for giving birth not more than two times.
Disability benefits
Insured persons will be entitled to non-work-related disability benefits when the insured person has paid contribution for not less than three months within the last 15 months.
Disability benefits under section 70 include:
- Medical examination and diagnosis expenses
- Medical treatment expenses
- Medicine and medical supplies expenses
- Expenses for admission to and treatment in the medical establishment
- Cost of ambulance or transportation for a disabled person
- Physical, mental and occupational rehabilitation expenses
- Other necessary expenses
If the insured person becomes disabled because non-work-related causes, the insured will be entitled to receive benefits for a rate and period as prescribed by the Medical Committee not exceeding 50% of the salary.
If the insured person became disabled and such disability is at a severe level according to the Medical Committee’s criteria, the insured will receive benefits of 50% of the salary.
Death benefits
If the insured person has died because of non-work-related causes and the insured person has paid contribution for a period of not less than one month within six months before the death, the individual will receive the following death benefits:
- Funeral expenses not less than 100 times the maximum rate of the daily minimum wage shall be payable to the following persons in respective order:
- A person whom the insured person specified in writing to be the administrator of his or her funeral and undertook to be the administrator
- Husband or wife, parents or children of the insured person
- Other people with evidence of administratorship
- If the insured person did not set it down in writing, the death allowances will be shared equally among the husband or wife, parents or children of the insured person as follows:
- Before death, if the insured person had made contributions for 36 months or more but less than 120 months, 50% of the monthly wage multiplied by four is paid as an allowance
- Before death, if the insured person had made contributions for 120 months or more, 50% of the salary multiplied by 12 is paid as an allowance
Child benefits
An employee will be entitled to child benefits if contributions have been paid for not less than 12 months within 36 months.
The insured person will be entitled to child benefits for his/her children of ages not exceeding 15 years old and not exceeding three children at a time.
Child benefits include:
- Children living expenses
- Children tuition fees
- Children medical expenses
- Other necessary expenses
Old age benefits
An insured person aged 55 and above is entitled to old-age benefits if the person has contributed to the fund for not less than 180 months.
The benefit can be made in either:
- Monthly living allowances (superannuation pension)
- Lump sum payment (superannuation gratuity)
Unemployment benefits
An employee is entitled to unemployment benefits provided that the employee has contributed for not less than six months within 15 months before becoming unemployed.
Conclusion
It is important to register all employees, both Thai and foreign, at the Social Security Office. Contact Acclime and have us take care of the social security for your company.
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