New Thai Wage Ceiling Impacts Social Security Contributions
On December 2, 2025, the Thai Cabinet approved, in principle, the draft ministerial regulation on minimum and maximum wage thresholds used to calculate social security contributions.
The wage ceiling adjustment will be implemented in three phases to ensure suitability and minimize impact on insured people and employers.
PHASE 1 (2026 – 2028)
- Maximum wage ceiling: THB17,500
- Maximum contribution: THB875 per month
PHASE 2 (2029 – 2031)
- Maximum wage ceiling: THB20,000
- Maximum contribution: THB1,000 per month
PHASE 3 (2032 ONWARDS)
- Maximum wage ceiling: THB23,000
- Maximum contribution: THB1,150 per month
The adjustment in Phase 1 will result in significant improvements in benefits for insured people, including:
- Compensation for sickness/disability/unemployment
From THB7,500 to THB8,750 per month - Maternity allowance
From THB22,500 to THB26,250 per case - Death benefit
From THB90,000 to THB105,000 - Pension (15 years of contribution)
From THB3,000 to THB3,500 per month - Pension (25 years of contribution)
From THB5,250 to THB6,125 per month
What multinational employers need to do
Multinational employers with operations or payroll in Thailand should treat this as both a compliance and cost‑of‑employment change, with planning needed across HR, benefits, and finance functions. The phased structure gives employers time to budget and adjust employment terms, but proactive action is essential to avoid errors and under‑funding of statutory benefits.
This information is provided by LawtonAsia, Asinta’s employee benefits consulting Partner in Thailand. If you need support with your employee benefits in Thailand, please contact Asinta, and we will connect you with the local experts at LawtonAsia.