Source-cited draft: payroll & social contributions for Thailand (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Employee social security contribution rate
5% of monthly wagesSocial Security Act B.E. 2533 (1990), Section 33View source ↗
Employer social security contribution rate
5% of monthly wages (matching employee)Social Security Act B.E. 2533 (1990), Section 33View source ↗
Monthly wage base cap (2025)
THB 15,000 per monthSocial Security Act B.E. 2533 (1990)View source ↗
Maximum monthly contribution per party (2025)
THB 750 per month (5% of THB 15,000)Social Security Act B.E. 2533 (1990)View source ↗
Monthly wage base cap (from Jan 2026)
THB 17,500 per month (max contribution THB 875), phase 1 of 2026–2028 increasesRoyal Decree under Social Security Act B.E. 2568 (2025)View source ↗
Government contribution
Government also contributes to the Social Security Fund (rate varies, around 2.75%)Social Security Act B.E. 2533 (1990)View source ↗
Social security remittance deadline
By the 15th of the following month to the Social Security OfficeSocial Security Act B.E. 2533 (1990)View source ↗
Payroll withholding (PAYE equivalent)
Employer withholds PIT from salary each month based on estimated annual taxThai Revenue Code, Section 50; Form PND.1View source ↗
Payroll withholding remittance deadline
By the 7th of the following month (Form PND.1); e-filing typically extendedThai Revenue Code, Section 52; Form PND.1View source ↗
Annual payroll withholding summary
Form PND.1 Kor filed annually summarising employee wages and tax withheldThai Revenue Code; Form PND.1 KorView source ↗
Workmen's Compensation Fund
Employer-only contribution, rate 0.2%–1.0% of wages depending on industry riskWorkmen's Compensation Act B.E. 2537 (1994)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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