Thailand announces new social security contribution rates and benefits.

Thailand has introduced progressive increases to Social Security Fund (SSF) contribution rates and benefits under Section 33, B.E. 2568 (2025), as published in the Royal Gazette on 12 December 2025. These changes reflect the government’s commitment to strengthening social protection for employees whilst adapting to economic conditions.

Current contribution framework

Under the existing framework, employees and employers contribute based on a maximum wage cap of THB 15,000 per month, resulting in a maximum monthly contribution of THB 750 per party. This structure has provided baseline social security coverage across Thailand’s formal workforce.

Phased contribution increases

The new legislation implements a staggered approach to raising both wage caps and contribution levels, allowing businesses and employees time to adjust to the changes.

• Phase 1: January 2026 to December 2028 – The initial phase raises the maximum wage cap to THB 17,500 per month, increasing the maximum contribution to THB 875 per month. This represents a 17% increase in the contribution ceiling, providing enhanced coverage for workers earning above the previous threshold.
• Phase 2: January 2029 to December 2031 – During the second phase, the maximum wage cap rises to THB 20,000 per month, with contributions capped at THB 1,000 per month. This further expansion ensures that contribution levels keep pace with wage growth and inflation.
• Phase 3: January 2032 onwards – The final phase establishes a maximum wage cap of THB 23,000 per month and a maximum contribution of THB 1,150 per month. This represents a 53% increase from current levels, significantly expanding the scope of social security protection.

Enhanced benefit structure

Alongside higher contributions, the new framework delivers substantial improvements to benefits available to insured workers. These increases take effect from January 2026.

Income replacement benefits

Monthly benefits for sickness, disability, and unemployment rise from THB 7,500 to THB 8,750. This 17% increase provides more adequate income support during periods when workers cannot earn their regular wages.

Maternity support

Childbirth benefits increase from THB 22,500 to THB 26,250 per childbirth, offering improved financial support to families during the critical postnatal period.

Death compensation

The lump-sum death benefit rises from THB 90,000 to THB 105,000, providing greater financial security to beneficiaries of deceased insured workers.

Pension enhancements

Workers who contribute for 15 years become eligible for a monthly pension of THB 3,500, up from THB 3,000. Those contributing for 25 years receive THB 6,125 per month, compared to the previous THB 5,250. These increases recognise the importance of adequate retirement income for long-term contributors.

Implications for employers and employees

For employers in Thailand, the phased schedule provides visibility over rising labour costs and time to update payroll systems and budgets. HR and payroll teams should ensure contribution settings are updated at the start of each phase to remain compliant.

For employees, contributions will increase over time, but so will coverage. Higher wage caps particularly benefit employees earning above the previous THB 15,000 threshold, who will now receive more meaningful support in case of sickness, unemployment, maternity, death, or retirement.