Thailand’s Employee Welfare Fund becomes mandatory in October.
Thailand’s Employee Welfare Fund (EWF) takes effect on 1 October 2026 under the Royal Decree Specifying the Commencement Period for the Collection of Savings and Contributions to the Employee Welfare Fund, B.E. 2568 (2025). The scheme introduces a shared payroll contribution collected by the Department of Labour Protection and Welfare, running alongside the Social Security Fund and statutory severance pay rather than replacing them.
The sections below set out who participates and who is exempt, the contribution rates and deadlines that apply, and how employers can prepare payroll before the October start date.
Mandatory participation and exemptions
Registration is mandatory for employers with 10 or more employees that do not already maintain a Provident Fund. Employers with fewer than 10 employees, employers with an existing Provident Fund and foundations and associations are exempt from mandatory participation.
The EWF exists to provide employees with a financial safety net in cases of termination of employment, death or other circumstances specified by the EWF Committee. It operates alongside the Social Security Fund and statutory severance pay under Thai labour law, each of which serves a distinct purpose.
Contribution rates, deadlines and penalties
Contributions are shared equally between employer and employee, calculated as a percentage of wages.
| Period | Employee | Employer |
|---|---|---|
| 1 October 2026 to 30 September 2031 | 0.25% of wages | 0.25% of wages |
| From 1 October 2031 onwards | 0.50% of wages | 0.50% of wages |
Employers must withhold the employee’s contribution and remit both portions by the 15th day of the month following the contribution period. Late payment or underpayment attracts a monthly surcharge of 5% on the outstanding contribution, applied for each month the amount remains unpaid.
What employers should do now
Employers with 10 or more employees should confirm now whether their existing Provident Fund, if any, meets the exemption threshold, since those without a qualifying fund will need to register and prepare payroll systems for the October deadline. This includes updating payroll to calculate and withhold contributions correctly, setting up monthly remittance processes ahead of the 15th day deadline and maintaining documentation of employee registration and contribution history.
Businesses with questions on how the EWF applies to their workforce can reach out to infothailand@acclime.com for further information.
