Royal Gazette Publishes New Ministerial Regulation on SSO Contribution Wage Caps
Thailand’s Ministry of Labour has issued a new Ministerial Regulation (B.E. 2568/2025) that raises the maximum wage cap for Social Security contributions under Section 33 from the current ฿15,000 to ฿23,000 per month, implemented in three phases starting January 1, 2026. Both employers and employees will see increased contributions, but insured persons will receive higher replacement benefits in return.
📄 Reference: Download the official announcement (PDF – Thai)
Key Provisions of the Regulation
Pursuant to the Social Security Act (No. 3), B.E. 2542 (1999), the Minister of Labour has issued the following regulation:
Article 1 — This Ministerial Regulation shall come into force from January 1, B.E. 2569 (2026) onwards.
Article 2 — Ministerial Regulation No. 7 (B.E. 2538 / 1995), issued under the Social Security Act B.E. 2533 (1990), is hereby repealed.
Article 3 – New Wage Caps for Section 33 Contribution Calculation
The minimum and maximum wages used as the base for calculating Social Security contributions for each insured person under Section 33 shall be as follows:
| Period | Min Wage | Max Wage |
|---|---|---|
| 2026 – 2028 | ฿1,650 | ฿17,500 |
| 2029 – 2031 | ฿1,650 | ฿20,000 |
| 2032 onwards | ฿1,650 | ฿23,000 |
What Employers and Employees Need to Know
The maximum contribution wage cap will increase gradually from the current ฿15,000 to ฿17,500 → ฿20,000 → ฿23,000. This means that both employer and employee contributions will rise, but insured persons will receive higher replacement benefits in return.
Rationale Behind the Regulation
The purpose of issuing this Ministerial Regulation is to adjust the minimum and maximum wage thresholds used for calculating contributions to the Social Security Fund for each insured person under Section 33, ensuring they are appropriate and consistent with current economic conditions. This will enable insured persons to receive increased replacement benefits in proportion to the revised contribution base.
Signed by: Trienuch Thienthong — Minister of Labour Dated: December 11, B.E. 2568 (2025)
Frequently Asked Questions (FAQ)
Q: When do the new Social Security contribution caps take effect in Thailand? A: The new caps take effect on January 1, 2026, with the maximum wage base increasing from ฿15,000 to ฿17,500 in the first phase.
Q: How much more will employers pay in Social Security contributions? A: The maximum employer contribution per employee will rise from ฿750/month to ฿875 (2026) -> ฿1,000 (2029) -> ฿1,150 (2032).
Q: What benefits do employees gain from the increased contribution cap? A: Insured persons will receive higher replacement benefits for unemployment, disability, retirement, and death, as the calculation base increases.
If you have questions about calculating Social Security contributions under the new rates, or need expert accounting and tax consultation, please contact the LevelMark team today. You can also explore our services and packages for comprehensive payroll management.