Thailand raises Social Security base wages and enhances benefits

Published On - 15 January, 2026

Valentin Moriceau Thailand

Thailand has introduced significant changes to the Social Security Fund (SSF)’s contribution base wages and benefit entitlements that will affect both employers and insured persons. The new measures were formalized in a ministerial regulation published on 12 December 2025 and will take effect from 1 January 2026.

Key Changes to Social Security Contribution Bases

The new regulation introduces a phased increase to the maximum wage bases used to calculate monthly contributions to the Social Security Fund. Under the existing framework, both employers and employees contribute 5% of the employee’s wage base, with a cap wage base of THB 15,000 per month — resulting in a maximum contribution of THB 750 per party.

The updated structure preserves the contribution rate but introduces a three-phase adjustment to the maximum wage ceiling:

  • Phase 1 (2026–2028): Maximum wage base of THB 17,500; maximum monthly contribution of THB 875.
  • Phase 2 (2029–2031): Maximum wage base of THB 20,000; maximum monthly contribution of THB 1,000.
  • Phase 3 (2032 onwards): Maximum wage base of THB 23,000; maximum monthly contribution of THB 1,150.

Throughout all phases, the minimum contribution base remains at THB 1,650 per month.

Improved Social Security Benefits

The increases to the wage ceiling have direct implications for benefit entitlements, as many benefits under the SSF are calculated based on the contribution base. With the upcoming Phase 1 adjustments effective in January 2026, insured persons can anticipate enhanced benefit levels across multiple categories:

  • Sickness, disability, and unemployment compensation: Increased from THB 7,500 to THB 8,750 per month.
  • Maternity grants: Increased from THB 22,500 to THB 26,250 per childbirth.
  • Death benefits: Increased from THB 90,000 to THB 105,000.
  • Old-age pension: For contributors with at least 15 years of contributions, increased from THB 3,000 to THB 3,500 per month; for those with 25 years, increased from THB 5,250 to THB 6,125 per month.

These enhanced benefits are applicable to Phase 1 and will be further increased in accordance with the wage ceiling adjustments under Phase 2 and Phase 3.

Implications for Employers & Employees

Employers and human resources teams may begin preparing for the transition ahead of the January 2026 implementation date as both the employer’s and employee’s portions of contributions must be withheld and remitted in accordance with the updated thresholds. Key actions include:

  • Updating payroll systems to apply the new wage ceilings and contribution calculations;
  • Reviewing HR budgeting and workforce planning to account for increased employer contributions;
  • Communicating the changes to employees, especially those whose base wages place them near the new contribution caps.

For employees, although contributions will increase incrementally, the anticipated rise in benefit entitlements aims to improve long-term social protection – especially in areas such as retirement income, healthcare, and income replacement during periods of unemployment, disability, or maternity leave.

Please feel free to contact us (contact@orbis-alliance.com) if you would like additional guidance or updates on these measures.