On December 2, 2025, the Thai Cabinet approved in principle a draft ministerial regulation that sets the minimum and maximum wages used as the basis for calculating social security contributions.
This adjustment to the wage ceiling is part of the ongoing development of Thailand’s Social Security system. The aim is to enhance income security and improve benefits for insured persons across all areas, including sickness, unemployment, disability, maternity, and old-age benefits.
To minimize the impact on both employees and employers, the increase in the wage ceiling will be implemented in three phases starting January 2026. The phases are outlined as follows:
1. Social Security Contribution Rate and Wage Ceiling
Thailand’s social security contribution is calculated at 5% of wages for both employees and employers.
Previously, the wage ceiling used as the calculation base was 15,000 THB per month, but under the new revision, this ceiling will be gradually increased in stages.
2. Benefit Ceiling
The maximum benefit amounts will also be increased in line with the new system.
Source (Social Security Office website) : Link