Contributor
Sorrawis Wimonkulwanich
Legal Manager
Thailand’s Social Security Office Raises Maximum Salary Base for Calculating Contributions for Employees : A Three-Phase Plan Starting 2026
Thailand’s Social Security Office (SSO) has officially announced in the Royal Gazette an increase to the minimum and maximum salary caps used for calculating contributions under Section 33 of the Social Security Act. This affects formal employees in private sectors, who make up the bulk of Thailand’s 11 million+ insured workers. The phased rollout begins January 2026, reflecting inflation, wage growth, and the need to secure the fund against an aging population.
Background on Section 33 and Current System
Section 33 covers standard employment contributions, where workers and employers each contribute 5% of the salary base which previously has been capped at THB 15,000 per month since 2011, and remain unchanged despite increasing of minimum wages to THB 330–400 per day in many provinces which impact to higher average salaries climbing past 20,000 THB in urban areas. However, employees earning salary above the cap still contribute a flat maximum of THB 750 per month, limiting fund inflows.
The new caps increase to THB 17,500 during the first three years (2026-2028) and then further increase to THB 20,000 in the subsequent three years after that (2029-2031) and will ultimately rise to THB 23,000 the year 2032 onwards. These adjustments aim to capture additional revenue fairly while preserving key benefits including medical allowance, maternity allowance, disability, old-age pensions, and unemployment compensation.
Phased Implementation Details
Phase | Years | Salary Cap (THB/month) | Max Employee Contribution (5%) |
1 | 2026–2028 | 17,500 | 875 (up from 750) |
2 | 2029–2031 | 20,000 | 1,000 |
3 | 2032+ | 23,000 | 1,150 |
Note: Employer matches employee share; total max per phase doubles the employee amount.
Alongside higher salary base caps, SSO is also improving several benefits for Section 33 contributors as shown in the table below. This reflects an increase in retirement pensions up to a maximum of THB 8,050 per month.
Benefit type | 2025 (before change) | Phase 1 (2026–2028) | Phase 2 (2029–2031) | Phase 3 (2032 onward) |
Medical allowance (max/month) | 7,500 (45,000/year) | 8,750 (52,500/year) | 10,000 (60,000/year) | 11,500 (THB 69,000/year) |
Maternity benefit (per childbirth) | 22,500 | 26,250 | 30,000 | 34,500 |
Disability benefit (max/month) | 7,500 | 8,750 | 10,000 | 11,500 |
Death/funeral benefit (maximum) | 90,000 | 105,000 | 120,000 | 138,000 |
Unemployment benefit (max/month) (not over 180 days) | 9,000 (Layoff) 4,500 (Resignation) | 10,500 (Layoff) 5,250 (Resignation) | 12,000 (Layoff) 6,000 (Resignation) | 13,800 (Layoff) 6,900 (Resignation) |
Old-age pension (15 yrs contribution) (per month) | 3,000 | 3,500 | 4,000 | 4,600 |
Old-age pension (25 yrs contribution) (per month) | 5,250 | 6,125 | 7,000 | 8,050 |
In order to avoid future adjustments or penalties, Employees and HR/Payroll should be aware to review and adjust their internal payroll deductions from THB 750 to THB 875 in Phase 1 starting from January 2026 onwards.
Link to the Royal Gazette: HERE
