Thailand is set to introduce a major update to its social security contribution framework following the publication of a new ministerial regulation in the Royal Gazette. The regulation revises the wage ceiling used to calculate social security contributions for insured employees under Section 33, with changes taking effect from 1 January 2026.

The adjustment marks a long-term shift toward a more structured and progressive contribution system, reflecting wage growth and evolving economic conditions.

A New Three-Stage Wage Structure

Under the new regulation, the minimum and maximum wages used as the basis for social security contributions will follow a phased approach over the coming years.

From 1 January 2026 to 31 December 2028, contributions will be calculated based on wages ranging from 1,650 baht to a maximum of 17,500 baht per month.

The ceiling will then increase from 1 January 2029 to 31 December 2031, with the maximum wage rising to 20,000 baht per month, while the minimum remains unchanged.

From 1 January 2032 onward, the maximum contribution wage will further increase to 23,000 baht per month, continuing the gradual adjustment strategy.

Old Regulation Officially Repealed

With the introduction of this new rule, the previous ministerial regulation issued in 1995 has been formally repealed. This ensures a clear transition to the updated framework and removes outdated benchmarks that no longer align with current wage realities.

What This Means for Employers and Employees

The revised wage ceilings will directly affect how social security contributions are calculated for both employers and employees under Section 33. While contribution rates remain unchanged, higher wage caps mean contribution amounts may increase over time for higher-income earners.

For employers, this change highlights the importance of forward planning in payroll management and cost forecasting. For employees, it reflects an effort to strengthen the sustainability of Thailand’s social security system in the long term.

Looking Ahead

By introducing gradual increases over multiple phases, the government aims to balance financial impact with system stability. Employers and employees alike are encouraged to familiarize themselves with the timeline to ensure smooth compliance once the regulation takes effect in 2026.