Quick Summary
- What changed: The maximum wage base for Social Security rises from 15,000 → 17,500 THB.
- When: Effective January 1, 2026.
- Cost: Employers and employees will each pay +125 THB more per month (for salaries >17,500).
After 30 years of stagnation, the Social Security Office has officially unlocked the 15,000 THB wage ceiling. On 12 December 2025, the Royal Gazette published the new regulation, making this law.
For employers, this changes your payroll math starting January 1, 2026.
The New Contribution Schedule (2026–2032)
The contribution rate remains 5%, but the wage cap increases over three phases.
| Timeline | New Wage Cap | Employee Deduction | Employer Contribution | Total Cost |
| Current (Until Dec 31 2025) | 15,000 THB | 750 THB | 750 THB | 1,500 THB |
| Phase 1 (Jan 2026) | 17,500 THB | 875 THB | 875 THB | 1,750 THB |
| Phase 2 (Jan 2029) | 20,000 THB | 1,000 THB | 1,000 THB | 2,000 THB |
| Phase 3 (Jan 2032) | 23,000 THB | 1,150 THB | 1,150 THB | 2,300 THB |
Real World Calculation: What Do I Pay?
Here is exactly how the math works for any staff member earning 17,500 THB or more.
| Item | Old Rule (Dec 2025) | New Rule (Jan 2026) | The Difference |
| Salary Base | Capped at 15,000 | Capped at 17,500 | +2,500 Base |
| Employee Pays | 750 THB | 875 THB | Pay +125 THB |
| Employer Pays | 750 THB | 875 THB | Cost +125 THB |
The Bottom Line:
- For Employers: Budget an extra 1,500 THB per year for every high-earning employee.
- For Employees: Your net take-home salary will drop by 125 THB per month.
Questions about payroll compliance in Thailand?
Tell us briefly about your case and our Bangkok legal team will map out your options.
Management Action Plan
- Update Payroll: Contact your payroll provider immediately. Ensure the calculation logic is patched to cap at 17,500 THB for the January 2026 cycle.
- Communicate: Inform staff in advance. When they see their net pay drop in January, they will assume it is a mistake unless you explain it is a statutory increase.
- Check Contracts: Review employment contracts. If you specify “750 THB” as a fixed deduction, update the wording to “Statutory Rate.”
Primary Source:
📄 Royal Gazette: Ministerial Regulation B.E. 2568 (2025) – Download PDF
