Social Security Contributions in Thailand Explained

Overview

Thailand's social security system provides coverage for employees in companies with one or more employees. Contributions are shared between employer and employee.

Contribution Rates

Party	Contribution Rate	Maximum Monthly Contribution
Employee	5%	875 THB
Employer	5%	875 THB
Government	2.75%	-

The maximum wage base for contributions is 17,500 THB per month.

2026 Changes

Starting January 2026, the social security contribution ceiling increased significantly:

Max	Before 2026	From 2026
Maximum wage base	15,000 THB	17,500 THB
Maximum employee contribution	750 THB/month	875 THB/month
Maximum annual deduction	9,000 THB	10,500 THB

What This Means for You

• Higher earners pay more: If you earn over 15,000 THB/month, your contributions increased
• Better benefits: Higher contributions support improved social security coverage
• Tax deduction increased: You can now deduct up to 10,500 THB annually instead of 9,000 THB

Coverage Benefits

Medical Care

• Outpatient and inpatient treatment
• Dental care (limited)
• Maternity benefits

Disability

• Monthly payments for work-related disabilities
• Non-work related disability coverage

Death Benefits

• Funeral grant
• Survivor benefits

Unemployment

• 30-50% of salary for up to 6 months
• Requires minimum contribution period

Retirement

• Monthly pension after age 55
• Requires minimum 180 months of contributions

Tax Treatment

Social security contributions are:

• Deductible from your taxable income
• Limited to actual contributions (max 10,500 THB annually from 2025)

For Expats

• Mandatory for employees of Thai companies
• Exemptions may apply under bilateral agreements
• Benefits continue after leaving employment (subject to conditions)