Thailand Social Security Contribution Changes for 2026

Thailand social security contribution changes for 2026 will see a higher wage ceiling introduced for calculating monthly contributions, impacting both employees and employers.  

The Thai Cabinet has approved in principle a draft ministerial regulation that will increase the contribution base under Thailand’s social security system, with the changes scheduled to take effect from 1 January 2026. 

Higher Wage Ceiling for Social Security Contributions  

Increases in the monthly wage ceiling used to calculate contributions will be phased progressively, increasing every three years, resulting in a gradual rise in the maximum contributions payable.  

With the contribution rates for employers and employees currently set at 5%, the maximum contribution required will increase from THB 750 to THB 875 per month in 2026.  

 The minimum wage used as the basis for calculating contributions will remain at THB 1,650 per month.  

Enhanced Social Security Benefits 

Because several benefit calculations are tied to the wage ceiling, the higher cap is expected to increase entitlements in areas such as:  

• Medical and disability compensation 
• Maternity benefits
• Death compensation 
• Unemployment allowances 
• Retirement pension benefits for long-term contributors
• These adjustments aim to strengthen long-term social protection and improve benefit adequacy. 

 Impact on Employees  

Employees earning at or above the new wage ceiling can expect: 

• Slightly higher monthly contribution deductions 
• Enhanced financial protection and benefit coverage 
• Better long-term retirement outcomes

The increased cap helps align contributions more closely with future benefits, particularly for retirement planning  

Implications for Employers  

Employers will also see a corresponding rise in their contribution obligations. Businesses should: 

• Review payroll systems and HR budgeting 
• Update long-term financial and workforce planning
• Communicate upcoming changes to employees 

Overall, the reforms reinforce the long-term sustainability of Thailand’s social security framework while improving benefits for insured persons.