This article provides a brief overview of Thailand’s social security system, taking into account the most recent changes that came into effect on 1 January 2026.
Mandatory Contributions
The current rate of contributions to the Fund is 5% of the employee’s gross salary per month, to be paid by both employer and employee. A supplement of 2.75% is paid by the government.
The monthly remuneration on which the above rates apply was capped at THB 15,000 until 2025. From 1 January 2026 onwards, the capped salary for social security contribution calculation will be increased gradually, hence the maximum monthly contribution will be as follows:
| Period | Maximum wage ceiling (THB) | Maximum monthly
contribution at 5% (THB) |
| Prior to 1 January 2026 | 15,000 | 750 |
| 1 January 2026 – 31 December 2028 | 17,500 | 875 |
| 1 January 2029 – 31 December 2031 | 20,000 | 1,000 |
| 1 January 2032 onwards | 23,000 | 1,150 |
Benefits
Accident, sickness
| Benefit | Condition |
| Governmental medical service in case of accident or sickness | 3 months contributions within the foregoing 15 months |
| Compensation for loss of income resulting from accident or sickness | 50% of latest salary (capped at the maximum wage ceiling outlined above) for max. 90 days per incident |
Childbirth
| Benefit | Condition |
| THB 15,000 per child for an unlimited number of children | 5 months contributions within the foregoing 15 months |
| Childbirth allowance for the 1st and 2nd child | 50% of latest salary (capped at the maximum wage ceiling outlined above) for max. 90 days |
Disability
| Benefit | Condition |
| Governmental medical service in case of disability | 3 months contributions within the foregoing 15 months |
| Compensation for loss of income resulting from severe disability | 50% of latest salary (capped at the maximum wage ceiling outlined above) without time limit |
Death
| Benefit | Condition |
| Funeral expenses up to THB 50,000 | 1 month contribution within the foregoing 6 months |
| One-time payment amounting to 2x latest salary (capped at the maximum wage ceiling outlined above) | 36 – 120 months contributions |
| One-time payment amounting to 6x latest salary (capped at the maximum wage ceiling outlined above) | 120+ months contributions |
Children
| Benefit | Condition |
| Child allowance of THB 1,000 per child per month for max. 3 children under the age of 6 years | 12 months contributions within the foregoing 36 months |
Pension
| Benefit | Condition |
| One-time payment amounting to the sum of employee contributions | Less than 12 months contributions |
| One-time payment amounting to the sum of employee, employer, and state contributions | 12 – 180 months contributions |
| 20% of average monthly salary (capped at the maximum wage ceiling outlined above) for the last 60 months plus 1.5% of the average monthly salary multiplied by the number of years he has paid contributions for more than 180 months | 180+ months contributions |
Unemployment
| Benefit | Condition |
| Resignation/expiration: 30% of latest salary (again capped at the maximum wage ceiling outlined above) for max. 90 days | 6 months contributions within the foregoing 15 months |
| Termination: 60% of latest salary (again capped at the maximum wage ceiling outlined above) for max. 180 days | 6 months contributions within the foregoing 15 months |
| Termination due to serious misconduct: no unemployment benefits | N/A |
