Thailand Payroll Change 2026

Social Security Fund (SSF) Contributions

The Thai Ministry of Labour has determined the new maximum and minimum wage ceiling used to calculate Social Security Fund (SSF) contributions.

1. Salary at or above the maximum wage ceiling

For employees earning THB 17,500 or more per month, contributions are capped at the maximum wage ceiling.

• Wage base: THB 17,500
• Contribution rate: 5%
• Monthly SSF contribution: THB 875 (maximum)

This wage ceiling applies for 2026–2028. Higher contributions entitle insured persons to increased social security benefits, regardless of how much the salary exceeds the ceiling.

2. Salary below the maximum wage ceiling

For salaries below THB 17,500 but above the minimum wage base, contributions are calculated at 5% of the actual salary.

Examples:

• THB 15,000 → THB 750 per month
• THB 12,000 → THB 600 per month

3. Minimum wage base

• Minimum wage base: THB 1,650
• Used in specific cases to calculate minimum contributions
• The 5% contribution rate applies in all cases