Thailand Social Security contributions 2025 for employers: rates, deadlines, registration, and compliance

gentlelawlawfirm
Sep 19
3 min read

Introduction

If you hire staff in Thailand, you must register with the Social Security Office and make monthly contributions for eligible employees. This guide explains the legal rules for Thailand Social Security contributions 2025 for employers: who must register and when, the current 5 percent contribution rate and wage cap, filing deadlines, e-payment windows, coverage of foreign employees, and proposed changes you should monitor for 2026. All facts are verified against official or high-trust sources cited inline.

What Social Security covers and who is in scope

Thailand’s Social Security Act sets mandatory insurance for employees under Section 33. Coverage applies to employees aged 15 to 60 who work for a Thai employer. Foreign employees working legally in Thailand are covered as Section 33 insured persons the same as Thai nationals.

Employer registration trigger: Employers must register with the Social Security Office after hiring employees and enroll each employee. Practical guidance and official portals emphasize prompt registration within the stated window and the use of SSO e-Service for onboarding new hires.

Thailand Social Security contributions 2025 for employers: rates and wage caps

Contribution rate: 5 percent from the employer and 5 percent from the employee. The government contributes an additional portion to the fund.
Wage base: Minimum wage base THB 1,650 and maximum wage base THB 15,000 per month. This yields a maximum contribution of THB 750 from the employer and THB 750 from the employee per month.

Example: If an employee earns THB 20,000 in a month, you still calculate contributions on THB 15,000. Employer pays THB 750. Employee pays THB 750. Total THB 1,500.

What might change later: As of September 2025, the government has proposed increasing the wage cap in steps from THB 15,000 to THB 17,500 starting 1 January 2026, then to THB 20,000 in 2029 and THB 23,000 in 2032. Treat this as forward planning only until enacted.

Filing and payment deadlines

Standard due date: Pay monthly Social Security contributions by the 15th of the following month. This is stated in government guidance and official portals.
e-Payment extension: The SSO has publicized an additional 7 business days for payments made through the e-Payment system, which in practice pushes the cut-off to around the 22nd of the following month when the extension is active. Professional and SSO announcements reflect this policy. Always confirm the live month’s notice in your SSO dashboard.

Late payment risk: The Act provides for surcharges and penalties when contributions are not paid on time. Use the e-Service workflow to upload the SSO 1-10 files and pay electronically to minimize timing or format errors.

What benefits are funded and why payroll accuracy matters

Section 33 contributions support benefits including medical treatment, maternity, disability, death, child allowance, old-age, and unemployment, subject to SSO rules. While benefit levels are not the same as private insurance, paying correctly ensures your employees’ eligibility and reduces disputes.

Foreign employees and edge cases

Foreign employees: If they are employed in Thailand under a Thai employment contract, they are insured under Section 33 and you must contribute accordingly.
Not in scope: Digital-nomad visitors and freelancers without a Thai employer are not covered by Section 33. Self-employed persons without Section 33 status may consider Section 40 voluntary insurance. Former employees who contributed under Section 33 may maintain coverage under Section 39 by timely election.

Payroll checklist for compliance

Register your entity and employees in SSO e-Service as soon as hiring begins. Keep copies of SSO confirmations and employee onboarding forms.
Calculate monthly contributions at 5 percent each side up to the THB 15,000 wage cap. Automate the cap logic in payroll to prevent over- or under-payment.
Calendar the 15th of the following month for standard payments and use e-Payment where available to leverage the extra 7 business days. Keep bank and SSO receipts.
Monitor proposals for 2026 regarding the wage cap increase and adjust budgets and payroll rules once official.
Align with minimum wage updates that affect contribution amounts. Recent 2025 guidance indicates provincial daily minimums generally range THB 337 to THB 400, with Bangkok now at THB 400.

How GENTLE LAW IBL helps

GENTLE LAW IBL sets up your SSO registration, configures payroll rules for caps and categories, audits submissions and SSO 1-10 files, trains HR on e-Service and e-Payment, and integrates Social Security compliance with your work permit and visa workflows.

Conclusion and call to action

Handled correctly, Thailand Social Security contributions 2025 for employers are predictable: register early, calculate on the THB 1,650 to 15,000 wage base at 5 percent each side, and pay by the 15th or within the e-Payment window. For a turnkey setup with monthly compliance support, contact GENTLE LAW IBL.

📩 Book a consultation: https://gentlelawibl.com