Thailand Cabinet approves one-year postponement of Employee Welfare Fund contributions

At a glance

• The Thai Cabinet agreed to postpone the enforcement of contributions to the Employee Welfare Fund (EWF) until 1 October 2026.
• To implement the delay, three key legislative amendments are required. 

On 26 August 2025, the Thai Cabinet agreed to postpone the enforcement of contributions to the EWF by one year. The EWF was originally scheduled to begin on 1 October 2025, as a result of the postponement, the new start date is now set for 1 October 2026.

This decision was made to allow more time for impact assessment and legal adjustments, especially in light of economic uncertainties and concerns from employers regarding the financial burden.

To implement the delay, three key legislative amendments are required:

• Effective date for collecting contributions to the EWF.
• Contribution rates for both employers and employees (initially set at 0.25% of wages, increasing to 0.50% from October 2030).
• Criteria and procedures for disbursement of funds in cases of resignation, termination, or death.