The revised Social Security Fund (SSF) wage ceiling has been officially published in the Royal Gazette on 12 December 2025 and will take effect from 1 January 2026.
This change directly impacts payroll calculations, employer costs, and employee contributions under Section 33 of the Social Security Act.
Three-phase wage ceiling adjustment
- 2026–2028
Wage ceiling: THB 17,500
Maximum SSF contribution: THB 875 - 2029–2031
Wage ceiling: THB 20,000
Maximum SSF contribution: THB 1,000 - 2032 onward
Wage ceiling: THB 23,000
Maximum SSF contribution: THB 1,150
The minimum contribution base remains unchanged at THB 1,650.
Enhanced employee benefits (Phase 1)
- Sickness / disability / unemployment: THB 8,750 per month
- Maternity grant: THB 26,250
- Death compensation: THB 105,000
- Old-age pension:
– 15 years: THB 3,500/month
– 25 years: THB 6,125/month
Payroll & employer implications
- Update SSF wage ceiling in payroll systems (THB 15,000 → THB 17,500)
- Increase maximum monthly contribution (THB 750 → THB 875)
- Review payroll budgets and employer social security costs
- Communicate changes to employees earning above the previous wage cap
How B-Accounting supports employers
- Payroll system updates and testing
- SSF compliance review and contribution recalculation
- Employee payroll communication support
- Employer cost impact analysis
With the regulation now legally enforceable, employers should ensure payroll readiness before January 2026 to avoid compliance issues.
Royal Gazette reference:
https://ratchakitcha.soc.go.th/documents/98728.pdf
B-Accounting Co., Ltd.
Thailand Accounting, Tax & Payroll Services
