Thailand's new social security wage ceilings effective from January 2026

At a glance

• The Royal Gazette published a new Ministerial Regulation on social security contributions on 12 December 2025.
• The regulation takes effect on 1 January 2026 and introduces phased increases to the wage ceiling for contributions.

On 12 December 2025, The Royal Gazette has officially published the new Ministerial Regulation regarding social security contributions and will take effect from 1 January 2026. 

Key changes

The adjustment to the wage ceiling for calculating contributions to the Social Security Fund will be implemented in three phases to ensure appropriateness and minimise the 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.