Thailand Social Security Contribution Calculator
Calculate monthly and annual social security contributions for both employee and employer under Section 33 at 5% rate, with a maximum salary base of 15,000 THB
Social Security Contribution Results
Employee / Month
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Employer / Month
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Total / Month
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Calculation Details
- Monthly Salary
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- Salary Base Used
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- Employee Rate
- 5%
- Employer Rate
- 5%
- Employee Annual
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- Employer Annual
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- Total Annual Contribution
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- Tax Deduction (Employee Portion)
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Annual Summary
What Is Thai Social Security?
Thailand's Social Security system is a government-mandated insurance program established under the Social Security Act B.E. 2533 (1990). It is managed by the Social Security Office (SSO) under the Ministry of Labour and provides comprehensive welfare coverage to insured workers. The system is funded through tripartite contributions from employees, employers, and the government.
Every business in Thailand with one or more employees is required by law to register with the Social Security Office. Employees are automatically enrolled from their first day of work, and contributions are deducted from their salary each month. The employer must remit both the employee and employer portions to the SSO by the 15th of the following month.
The Social Security Fund provides coverage for 7 benefit categories: sickness/injury, maternity, disability, death, child allowance, old age (pension), and unemployment. These benefits create a safety net for workers throughout their career and into retirement, making social security contributions both a legal obligation and a valuable form of social insurance.
Section 33 Contribution Rates for 2026
For Section 33 insured persons (regular employees), the 2026 contribution rates are:
| Party | Rate | Max / Month | Max / Year |
|---|---|---|---|
| Employee | 5% | 750 THB | 9,000 THB |
| Employer | 5% | 750 THB | 9,000 THB |
| Total | 10% | 1,500 THB | 18,000 THB |
- Minimum salary base: 1,650 THB, resulting in a minimum contribution of 83 THB/month
- Maximum salary base: 15,000 THB, resulting in a maximum contribution of 750 THB/month
- Any salary above 15,000 THB still results in only 750 THB/month contribution
How Social Security Contributions Are Calculated
Formula:
Salary Base = min(Monthly Salary, 15,000)
Employee Contribution = Salary Base x 5%
Employer Contribution = Salary Base x 5%
Total Monthly = Employee + Employer
Example 1: Monthly salary of 25,000 THB. The salary base is capped at 15,000 THB. Employee pays 15,000 x 5% = 750 THB/month. Employer pays 750 THB/month. Total: 1,500 THB/month.
Example 2: Monthly salary of 10,000 THB. The salary base is 10,000 THB (below cap). Employee pays 10,000 x 5% = 500 THB/month. Employer pays 500 THB/month. Total: 1,000 THB/month.
Example 3: Monthly salary of 5,000 THB. The salary base is 5,000 THB. Employee pays 5,000 x 5% = 250 THB/month. Employer pays 250 THB/month. Total: 500 THB/month.
The 7 Social Security Benefits Explained
1. Sickness / Injury
- Free medical treatment at your designated social security hospital
- Cash benefit: 50% of daily wage for up to 90 days per incident, maximum 180 days per year
- Requirement: 3 months of contributions within the preceding 15 months
2. Maternity
- Delivery allowance: 15,000 THB per delivery (lump sum)
- Maternity leave pay: 50% of wage for 90 days
- Eligible for up to 2 deliveries
- Requirement: 5 months of contributions within the preceding 15 months
3. Disability
- Cash benefit: 50% of daily wage for life (severe disability)
- Medical care according to prescribed criteria
- Requirement: 3 months of contributions within the preceding 15 months
4. Death
- Funeral grant: 50,000 THB
- Survivor benefit: 50% of average wage for 4 months (3-10 years of contributions) or 12 months (10+ years)
- Requirement: 1 month of contributions within the preceding 6 months
5. Child Allowance
- Monthly allowance: 800 THB per child
- For children under 6 years old, maximum 3 children
- Requirement: 12 months of contributions within the preceding 36 months
6. Old Age (Pension)
- Lump sum: If contributed less than 180 months (15 years), receive accumulated contributions plus returns
- Monthly pension: If contributed 180+ months, receive 20% of average salary over last 60 months (capped at 15,000 THB)
- Each additional 12 months beyond 180 increases the rate by 1.5%
- Requirement: Age 55 and no longer an insured person
7. Unemployment
- Laid off/terminated: 50% of wage for up to 180 days
- Voluntary resignation: 30% of wage for up to 90 days
- Requirement: 6 months of contributions within the preceding 15 months; must register at employment office
Comparing Section 33, 39, and 40
| Feature | Section 33 | Section 39 | Section 40 |
|---|---|---|---|
| Eligibility | Employees | Former Sec. 33 | Self-employed |
| Monthly Contribution | 83-750 THB | 432 THB | 70-300 THB |
| Benefits Covered | 7 categories | 6 categories | 3-5 categories |
| Employer Co-pay | Yes | No | No |
| Unemployment Benefit | Yes | No | No |
Section 39 is available for those who were previously insured under Section 33 and resigned. You must apply within 6 months of leaving employment. Section 40 is open to any Thai citizen aged 15-65 who is not covered under Section 33 or 39, including freelancers, business owners, farmers, and gig workers. It offers three plans with increasing coverage and costs.
Social Security and Tax Deductions
Employee social security contributions are fully deductible against personal income tax. For Section 33 employees, this means a maximum annual deduction of 9,000 THB (750 THB x 12 months). This deduction is automatic for salaried employees and should be included in your annual tax filing.
Section 39 members can deduct up to 5,184 THB per year (432 x 12 months), and Section 40 members can deduct their actual contributions. All these deductions help reduce your taxable income and therefore your overall tax liability.
Example: An employee earning 30,000 THB/month with a marginal tax rate of 10% contributes 750 x 12 = 9,000 THB annually to social security. This results in a tax saving of 9,000 x 10% = 900 THB per year.
Important Things to Know
- New employees are covered from their first day of work, but each benefit category has its own minimum contribution period before you can claim it.
- You can change your designated social security hospital once per year, during January to March, through the SSO e-Service system.
- After resigning, your Section 33 coverage continues for 6 months for certain benefits.
- Employers who fail to remit contributions by the deadline face a 2% monthly surcharge.
- Check your social security benefits and status through the SSO Connect app or hotline 1506.
- Foreigners working legally in Thailand are covered under the same social security system with identical rates and benefits.
- The government periodically announces temporary contribution rate reductions during economic downturns, so actual rates may vary. Check with SSO for the most current rates.
Official Sources
FAQ
What is the Thai Social Security Fund?
The Thai Social Security Fund (SSF) is a government-mandated welfare program that provides financial protection to insured workers. Managed by the Social Security Office under the Ministry of Labour, it covers 7 benefit categories: sickness, maternity, disability, death, child allowance, old age pension, and unemployment. Contributions are shared between the employee, employer, and the government.
What is the 2026 social security contribution rate?
For Section 33 insured persons (employees), the 2026 contribution rate is 5% of salary for both the employee and employer. The salary base used for calculation is capped at 15,000 THB per month, so the maximum monthly contribution is 750 THB from the employee and 750 THB from the employer, totaling 1,500 THB per month or 18,000 THB per year combined.
What is the difference between Section 33, 39, and 40?
Section 33 covers employees at registered workplaces — both employee and employer contribute 5% each, and insured persons receive all 7 benefits. Section 39 is for former Section 33 members who resigned — they pay 432 THB/month (9% of 4,800 THB base) and get 6 benefits (no unemployment). Section 40 is for self-employed, freelancers, and independent workers with 3 plans: 70 THB/month (3 benefits), 100 THB/month (4 benefits), or 300 THB/month (5 benefits).
Can social security contributions reduce my taxes?
Yes, the employee portion of social security contributions is fully tax-deductible against personal income tax. For Section 33, the maximum deduction is 9,000 THB per year (750 THB x 12 months). Section 39 members can deduct up to 5,184 THB per year (432 THB x 12). Section 40 members can deduct their actual contributions. This deduction is claimed in your annual PND 91 or PND 90 tax filing.
What are the 7 social security benefits?
1) Sickness: free treatment at designated hospital, 50% wage replacement for up to 90 days. 2) Maternity: 15,000 THB per delivery plus 50% wage for 90 days, up to 2 times. 3) Disability: 50% wage replacement for life. 4) Death: 50,000 THB funeral grant plus survivor benefits. 5) Child allowance: 800 THB/month per child under 6, max 3 children. 6) Old age: pension or lump sum at age 55. 7) Unemployment: 50% wage for 180 days (laid off) or 30% for 90 days (resigned).
What happens to my social security when I resign?
When you resign from employment, your Section 33 social security coverage continues for 6 months for sickness, maternity, disability, and death benefits. You can also apply for unemployment benefits (30% of wages for up to 90 days). To maintain continuous coverage, you can register as Section 39 within 6 months of leaving, paying 432 THB/month for 6 of the 7 benefits (excluding unemployment).
How is the old age pension calculated?
There are two types: 1) Lump sum payment: if you contributed less than 180 months (15 years), you receive all your accumulated contributions plus returns as a one-time payment. 2) Monthly pension: if you contributed 180+ months, you receive 20% of the average monthly salary over the last 60 months (capped at 15,000 THB) as a lifetime monthly pension. For each additional 12 months of contributions beyond 180, the rate increases by 1.5%.
Can foreigners receive Thai social security benefits?
Yes, foreigners legally employed in Thailand and registered under Section 33 are covered by social security with the same contribution rates and benefits as Thai nationals. The employer must register them with the Social Security Office. However, for old age benefits, foreigners who leave Thailand permanently can apply for a lump sum refund of their contributions. Some bilateral social security agreements exist between Thailand and certain countries to prevent double contributions.