Thailand's adjustment of wage ceiling for social security contributions

At a glance

• On 2 December 2025, Thailand’s Cabinet approved a draft regulation adjusting wage ceilings for social security contributions.
• The adjustment will be rolled out in three phases from 2026 onwards to ensure smooth implementation.

• The changes aim to improve benefits for insured persons, including disability, maternity, and death benefits.

On 2 December 2025, the Cabinet approved in principle the draft ministerial regulation on minimum and maximum wages thresholds used as the basis for calculating social security contributions.

The wage ceiling adjustment will be implemented in three phases to ensure suitability and minimise impact on insured persons and employers:

Phase 1 (2026–2028)

• Maximum wage ceiling: THB17,500
• Maximum contribution: THB875 per month

Phase 2 (2029–2031)

• Maximum wage ceiling: THB20,000
• Maximum contribution: THB1,000 per month

Phase 3 (2032 onwards)

• Maximum wage ceiling: THB23,000
• Maximum contribution: THB1,150 per month

The adjustment in Phase 1 will result in significant improvements in benefits for insured persons, including:

• Compensation for sickness / disability / unemployment
• From THB7,500 to THB8,750 per month.
• Maternity allowance
• From THB22,500 to THB26,250 per case.
• Death benefit
• From THB90,000 to THB105,000.
• Pension (15 years of contribution)
• From THB3,000 to THB3,500 per month.
• Pension (25 years of contribution)
• From THB5,200 to THB6,125 per month.