Thailand social security for employers: registration and contribution basics for SMEs

gentlelawlawfirm
Feb 11
6 min read

Introduction

For foreign SMEs, Thailand social security for employers is not optional admin. It is a recurring compliance system that affects payroll, employee welfare coverage, and the consistency of your HR evidence for other processes such as work permits and renewals.

The fastest way to reduce risk is to treat Thailand social security for employers as a simple operating calendar: register on time, submit monthly contributions on time, and document changes on time using the correct forms and deadlines published by the responsible authority.

Legal disclaimer: This article is general information only and not legal advice for your specific case. Requirements can vary by facts and local office practice. Always confirm the latest requirements with the relevant authority before acting.

Thailand social security for employers: the rules SMEs should operationalize

The responsible authority is the Social Security Office, under the Ministry of Labour. A practical summary of Thailand social security for employers can be expressed in three rules:

Register eligible employees within the required timeline.
Deduct employee contributions and submit employer contributions on the monthly deadline.
Report terminations and key changes by the monthly deadline using the correct forms.

Thailand social security for employers: registration timing and who must be registered

When to register employees

In an official SSO brochure, the rule is stated in operational terms: an employee must register as an insured person within 30 days from the first day of employment, and the 30-day requirement also applies when hiring new employees.

For SMEs, the compliance point is clear: Thailand social security for employers should be triggered at onboarding, not at month-end payroll.

Practical note for foreign employees

The same SSO brochure indicates additional documentation for alien applicants, including copies of work permit and visa, or alternative identity documents in specified cases. So for foreign SMEs, Thailand social security for employers should be integrated with your work permit and visa document control, not handled separately.

Thailand social security for employers: monthly contributions, forms, and the filing deadline

The monthly deadline

The SSO brochure provides a concrete deadline: employers must deduct the employee portion from every wage payment and submit the employer portion at the same amount, and this must be done within the 15th day of the following month.

This is the single most important operational rule for Thailand social security for employers: set a hard internal payroll deadline several days before the 15th to reduce last-minute failures.

Contribution rate and wage ceiling context

The SSO brochure describes a 5% contribution rate and explains the wage base framework in effect at the time of the brochure, including a maximum base of 15,000 THB and a maximum contribution of 750 THB per month (per party) under that base.

For 2026 planning, the wage ceiling has been updated. Government communications describing the SSO update state that the maximum wage base has been adjusted to 17,500 THB per month from 2026. If the contribution rate remains 5% as described in the SSO brochure, then the maximum monthly contribution per party becomes 17,500 x 5% = 875 THB. This is consistent with professional summaries of the 2026 change that interpret the official update for employers.

Compliance caution: Thailand social security for employers should use the wage ceiling and rate currently applicable to your payroll period. If your payroll software was configured on the older 15,000 THB ceiling, update it and document the change control.

Thailand social security for employers: terminations and data changes

A common hidden risk in Thailand social security for employers is not the monthly payment, but missed reporting after HR events.

Termination reporting

The SSO brochure states that when an employee resigns or is terminated, the employer must inform the office by the 15th day of the following month using the insured status termination report form SSO 6-09.

Changes to insured person information

The same brochure states that for changes such as name-surname or family status and number of children, the employer must inform the office by the 15th day of the following month using the insured person information change form SSO 6-10.

SME control: Put SSO 6-09 and SSO 6-10 into your offboarding checklist and employee data change workflow. Thailand social security for employers becomes significantly easier when HR changes are captured early and routed to payroll.

Key takeaways

Thailand social security for employers requires employee registration within 30 days from the first day of employment, including for new hires.
Monthly contributions must be handled within the 15th day of the following month, and the employer pays the employer portion at the same amount as the employee portion.
The SSO’s published materials describe a 5% rate and wage base mechanics, and the 2026 maximum wage base has been updated to 17,500 THB per month by official communications about the change.
Offboarding and data changes have deadlines and forms: SSO 6-09 and SSO 6-10 are due by the 15th of the following month.

Common misconceptions

Misconception 1: “We can register social security at any time, it is only payroll admin.” SSO materials state a 30-day registration window from the first day of employment, and the same timing applies when hiring new employees.

Misconception 2: “Only monthly payment matters, terminations can wait.” SSO materials state that termination reporting (SSO 6-09) is due by the 15th day of the following month.

Misconception 3: “The wage ceiling never changes.” Official communications about the 2026 update state the maximum wage base is adjusted to 17,500 THB per month starting in 2026, which changes payroll calculations for employees above the ceiling.

Worked scenarios (legally safe and conditional)

Scenario A: Foreign SME hires its first employee in Thailand

Thailand social security for employers should begin immediately at onboarding:

Collect employee identity documents and prepare registration within 30 days.
Set your payroll calendar so contributions are submitted by the 15th of the following month. Condition: document requirements can vary by business type and local office practice, so confirm the local checklist.

Scenario B: Foreign SME hires foreign staff after work permit issuance

Thailand social security for employers must be coordinated with immigration documents:

The SSO brochure indicates additional documentation patterns for alien applicants, including work permit and visa copies in relevant cases.
Keep one source-of-truth HR folder to avoid mismatches between payroll and immigration evidence.

FAQ

What is Thailand social security for employers in simple terms? Thailand social security for employers is the system where employers register employees and submit monthly contributions to the social security fund, following SSO rules and deadlines.
When must employers register employees for social security in Thailand? SSO materials state employees must be registered as insured persons within 30 days from the first day of employment, and the 30-day rule also applies when hiring new employees.
What is the monthly deadline for contributions under Thailand social security for employers? SSO materials state contributions must be submitted within the 15th day of the following month.
Do employers and employees contribute the same amount? SSO materials state the employer submits the employer portion at the same amount as the employee portion.
What is the contribution rate and how does the wage ceiling affect it? An SSO brochure describes a 5% rate and wage base mechanics, and official communications state the maximum wage base is adjusted to 17,500 THB per month from 2026, which affects maximum contributions for higher salaries.
What form is used for employee registration? SSO materials reference an application form SSO 1-03 for insured person registration.
What happens when an employee resigns or is terminated? SSO materials state the employer must report termination by the 15th day of the following month using form SSO 6-09.
What if an employee’s personal details change? SSO materials state changes such as name-surname or family status should be reported by the 15th of the following month using form SSO 6-10.

Glossary

Thailand social security for employers: employer duties to register employees and submit monthly contributions under SSO rules.
SSO 1-03: insured person registration application form referenced in SSO materials.
SSO 10-1: contribution submission form referenced in SSO materials for monthly payments.
SSO 6-09: insured status termination report form.
SSO 6-10: insured person information change form.
Wage ceiling: maximum wage base used to calculate contributions, updated to 17,500 THB per month from 2026 per official communications.

Decision checklist artifact: SME compliance checklist for Thailand social security for employers

A) Onboarding

Register each eligible employee within 30 days from the first day of employment.
For foreign employees, prepare additional identity documents where applicable (work permit and visa patterns are referenced in SSO materials).

B) Monthly payroll

Deduct employee contribution from each wage payment and submit employer portion at the same amount.
Submit contributions by the 15th day of the following month.
Confirm payroll system wage ceiling settings reflect the 2026 update where relevant.

C) HR events

Report resignation or termination by the 15th of the following month using SSO 6-09.
Report employee data changes by the 15th of the following month using SSO 6-10.

D) Document control

Maintain a per-employee compliance folder: registration evidence, monthly contribution proofs, and change logs.

Call to action (GENTLE LAW IBL)

If your foreign SME wants an audit-ready payroll compliance system for Thailand social security for employers, GENTLE LAW IBL can build a simple SOP: onboarding triggers, monthly payroll controls, termination and change workflows, and a document checklist that stays consistent with your work permit and immigration evidence.