Thailand Payroll & Social Contributions

Social security and payroll withholding

Employers must withhold personal income tax from salaries (PAYE-equivalent) and contribute, alongside employees, to the Social Security Fund administered by the Social Security Office.

• Employee social security contribution rate — 5% of monthly wages percent (Social Security Act B.E. 2533 (1990), Section 33)
• Employer social security contribution rate — 5% of monthly wages (matching employee) percent (Social Security Act B.E. 2533 (1990), Section 33)
• Monthly wage base cap (2025) — THB 15,000 per month THB (Social Security Act B.E. 2533 (1990))
• Maximum monthly contribution per party (2025) — THB 750 per month (5% of THB 15,000) THB (Social Security Act B.E. 2533 (1990))
• Monthly wage base cap (from Jan 2026) — THB 17,500 per month (max contribution THB 875), phase 1 of 2026–2028 increases THB ((future change — confirm)) (Royal Decree under Social Security Act B.E. 2568 (2025))
• Government contribution — Government also contributes to the Social Security Fund (rate varies, around 2.75%) percent ((approx — confirm)) (Social Security Act B.E. 2533 (1990))
• Social security remittance deadline — By the 15th of the following month to the Social Security Office (Social Security Act B.E. 2533 (1990))
• Payroll withholding (PAYE equivalent) — Employer withholds PIT from salary each month based on estimated annual tax (Thai Revenue Code, Section 50; Form PND.1)
• Payroll withholding remittance deadline — By the 7th of the following month (Form PND.1); e-filing typically extended (Thai Revenue Code, Section 52; Form PND.1)
• Annual payroll withholding summary — Form PND.1 Kor filed annually summarising employee wages and tax withheld ((approx — confirm deadline)) (Thai Revenue Code; Form PND.1 Kor)
• Workmen's Compensation Fund — Employer-only contribution, rate 0.2%–1.0% of wages depending on industry risk percent ((approx — confirm)) (Workmen's Compensation Act B.E. 2537 (1994))