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【THAILAND】Increase in Social Insurance Fund Contributions from January 2026
2025.12.15
Overview
On December 12, 2025 the Government Gazette published the ministerial regulation prescribing the minimum and maximum wages used as the basis for calculating social security fund contributions of insure person under section 33 B.E 2568. Effective from 1 January 2026 onwards.
The purpose is to provide appropriate coverage to insured persons in line with the current economic and wage situation. The change in the upper wage limit will be implemented in three stages as follows, but the insurance premiums will remain the same as they are now, with the employer and the insured each bearing the same amount.
Maximum Wage Revision Schedule (Starting January 2026)
In Phase 1, benefit amounts will be increased as follows:
Note:
Although the burden will increase for both companies and individual employees, even after the increase, it will still be treated as a tax-deductible expense for companies when calculating corporate income tax, and as a deduction for individuals when calculating personal income tax.
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