Thailand Employee Welfare Fund 2026: EWF Rates & Employer Guide

What employers in Thailand need to prepare before October 1, 2026

Thailand’s Ministerial Regulation on Employee Welfare Fund contribution rates, issued in 2025, brings the Employee Welfare Fund (EWF) contribution system into effect on October 1, 2026. In general, employers covered by the Labour Protection Act with 10 or more employees must address EWF requirements unless a statutory exemption applies.

The 2025 regulation repeals the 2024 contribution-rate regulation and replaces it with the rate schedule shown below.

The change affects payroll configuration, provident fund membership reviews and the accuracy of employee data used for Social Security Office and other official filings.

Short answer

If a business has 10 or more employees and no exemption applies, the employer must deduct an employee contribution from wages and pay an equal employer contribution. The initial rate is 0.25% of wages for each side, starting October 1, 2026.

Contributions are due by the 15th day of the month following the payroll month in which the employee amount was deducted. For October 2026 payroll, the first regular deadline is therefore November 15, 2026.

Employee and employer contribution rates

Period	Employee contribution	Employer contribution
October 1, 2026 - September 30, 2031	0.25% of wages	0.25% of wages
From October 1, 2031	0.50% of wages	0.50% of wages

Example: for wages of THB 30,000 per month, the initial employee deduction is THB 75 and the employer contribution is THB 75, producing a total monthly remittance of THB 150 for that employee.

This example only illustrates the percentage calculation. The wage base and the employer’s actual circumstances should be reviewed before configuring live payroll.

Which employers and employees are in scope

As a general rule, an employer subject to Thailand’s Labour Protection Act with 10 or more employees must implement the EWF requirements for employees within the statutory scope.

Employers should not rely only on their total headcount. Employment status, actual provident fund membership and business-specific exemptions can change the result, so the review should be performed at employee level.

Does an existing provident fund remove the EWF obligation

An employee who is already a member of a provident fund may be outside the EWF contribution requirement. However, the exemption must be checked against the actual membership list for each employee, not simply against the existence of a company provident fund.

Employees who have not yet joined the provident fund, including employees in a waiting period or employees who have not enrolled, may remain within EWF scope. Employers should reconcile the complete employee roster with the provident fund membership roster before drawing a conclusion.

Cases that require an exemption review

Official Department of Labour Protection and Welfare guidance identifies situations that require particular attention, including:

Employers with fewer than 10 employees, unless the scope is later extended by law.
Employees who are provident fund members, assessed individually.
Employers operating another employee welfare arrangement that satisfies the detailed ministerial requirements.
Certain activities or employee categories excluded from Chapter 13 of the Labour Protection Act, including specified fishing work, non-business domestic work, non-profit activities and certain personnel of private schools or private higher education institutions, subject to the precise statutory scope.

Ordinary staff benefits do not create an automatic exemption. For a qualifying alternative welfare arrangement, official guidance refers to agreed employee and employer contributions between 2% and 15% of wages and a separate deposit account for each employee. The structure and supporting records should be reviewed before an employer relies on this route.

What employers and employees should prepare

Employer actions

Identify the employees who fall within EWF scope.
Reconcile the employee roster with actual provident fund membership for each employee.
Prepare the required employee-list filing and report data changes within the applicable deadline.
Configure payroll to calculate employee savings and employer contributions separately.
Assign responsibility for remittance by the 15th of the following month.
Retain calculation, deduction, remittance and data-correction evidence for review.

Employee checks

Verify personal details and notify the employer when filed information changes.
Check EWF deductions and related balances.
Consider designating the person who should receive EWF money if the employee dies.

Under the official guidance, certain registration and change forms filed with the Social Security Office may be treated as the corresponding EWF filing. Employers should still verify the latest forms, notices and submission channels before implementation.

Enforcement measures and penalties

If an employer fails to remit employee savings or employer contributions, remits an incomplete amount or pays late, the consequences depend on the type of non-compliance:

Civil measures: the employer must pay an additional amount of 5% per month on the outstanding balance from the due date. A partial month of 15 days or more counts as one month. Where a non-compliant alternative welfare arrangement causes employee loss, damages may be at least equal to the savings and contributions the employee should have received.
Administrative measures: for a failure to file required information or report changes, a labour inspector may order correction within a set period. Compliance brings the criminal proceedings to an end; failure to comply may lead to criminal or regulatory monetary penalties. For arrears, the inspector may allow at least 30 days for payment, assess the amount and, if it remains unpaid, order seizure, attachment and sale by auction under the statutory procedure.
Criminal measures: failure to submit required employee lists or report statutory changes may result in imprisonment for up to six months, a fine of up to THB 10,000, or both. This criminal penalty is not an automatic consequence of late remittance alone.

For the complete conditions and procedure, see Section 6 on pages 8-9 of the May 2026 Employee Welfare Fund legal guidance (Thai PDF).

The Employee Welfare Fund is not a Social Security contribution and is not statutory severance pay. It consists of employee savings and employer contributions intended to provide protection when an employee leaves employment or dies, subject to the fund rules.

Payroll and labour cost planning should therefore keep these items separate:

Employee Welfare Fund savings and employer contributions.
Social Security contributions.
Provident fund contributions, where applicable.
Severance and other termination entitlements.

Frequently Asked Questions (FAQ)

Q: When does Thailand’s Employee Welfare Fund start?

The contribution rates under the ministerial regulation take effect on October 1, 2026.

Q: How much do employers and employees contribute?

From October 1, 2026 through September 30, 2031, the employer contributes 0.25% of wages and deducts an employee saving of 0.25%. Both rates increase to 0.50% from October 1, 2031.

Q: Are businesses with fewer than 10 employees required to contribute?

As a general rule, they are not currently within scope unless the law later extends coverage. Employers should monitor official announcements before changing payroll.

Q: Does a company provident fund remove every EWF obligation?

Not necessarily. The employer must confirm that each employee is an actual provident fund member. Employees who are not members may still fall within EWF scope.

Q: When are contributions due?

They are due by the 15th of the month following the month of deduction. For October 2026 payroll, the regular due date is November 15, 2026.

Q: When does an employee receive EWF money?

In general, the employee is entitled to the accumulated employee savings, employer contributions and returns when employment ends. If the employee dies, payment follows the designated beneficiary or other statutory rules.

EWF readiness should begin with an employee-level review, not only a new payroll deduction code. Review our accounting, tax and payroll services or contact LevelMark Accounting to discuss payroll impact, employee data and internal controls with our Bangkok team.

Document downloads and official sources

The PDFs above are locally hosted copies for convenient access. Before implementation, users should verify the latest announcements, forms and source documents on the official government websites.

This article provides general information as of July 30, 2026 and is not case-specific legal advice. Coverage and exemptions must be assessed against the latest official materials and the facts of each employer.