The decision involves amendments to three key instruments proposed by the Ministry of Labour:

• Royal Decree on the commencement of contributions 

shifting the effective date from October 1, 2025, to October 1, 2026.

• Ministerial Notification on contribution rates

         aligning the delay for both employee and employer contributions accordingly.

• Ministerial Regulations concerning benefits in cases of termination or death deferring their enforcement to October 1, 2026, ensuring consistency across the regulatory framework.

Rationale Behind the Delay

The Cabinet cited several economic headwinds as the rationale for the move, including tariff hikes imposed by the United States, rising minimum wages, and regional geopolitical tensions. These factors have heightened operational costs and challenges faced by businesses, with direct implications for both employers and employees. Postponing the implementation is intended to alleviate this financial strain.

Contribution Rates and Existing Framework

The delay does not alter the intended structure of the EWF contributions:

• From October 1, 2026 – September 30, 2031 (five-year initial phase), both employers and employees will contribute 0.25% of monthly wages each.
• From October 1, 2031 onward, the rate will rise to 0.50% each.

These rates remain unchanged, and the EWF aims to provide a safety net for employees during job termination or in the event of death—aligned with the objectives under the Labour Protection Act B.E. 2541.

What Employers and Employees Should Note

Although the government has delayed the start, businesses and workers should remain prepared:

• Systems and processes for registration and contribution tracking should still be developed.
• Employers offering qualifying provident funds or comparable benefits may consider exemption paths but must monitor evolving regulations.
• Employers will have additional time to adjust budgets and administrative workflows in anticipation of the EWF’s eventual rollout.