Thailand Social Security Calculator 2026

The contribution rate did not change: employees and employers each still pay 5%. What changed is the maximum salary that the 5% is applied to. As a result, the maximum monthly contribution rose from 750 THB to 875 THB per party. If you earn 15,000 THB or less, nothing changes for you. If you earn between 15,001 and 17,499 THB, you now contribute 5% of your full salary. If you earn 17,500 THB or more, you pay the new capped amount of 875 THB — an extra 125 THB per month (1,500 THB per year), matched by your employer.

The change comes from a ministerial regulation on the minimum and maximum wage base under Section 33 of the Social Security Act, approved by Cabinet on 2 December 2025 and published in the Royal Gazette on 12 December 2025 (confirmed by DLA Piper, BDO Thailand, and Tilleke & Gibbins). It is not a one-off adjustment — the regulation sets a three-phase schedule:

The minimum wage base stays at 1,650 THB per month (minimum contribution about 83 THB). Importantly, the higher wage base cuts both ways: benefit ceilings rise too. Cash benefits calculated as a percentage of capped wages — sickness pay, unemployment benefit, maternity leave pay, and over time the pension base — are now computed on up to 17,500 THB instead of 15,000 THB. BDO notes, for example, that the sickness/disability compensation cap rises from 7,500 to 8,750 THB per month.

Thailand's Social Security Fund (SSF) was established under the Social Security Act B.E. 2533 (1990) and is run by the Social Security Office (SSO) under the Ministry of Labour. Funding is tripartite: the employee pays 5% of monthly wages, the employer matches with 5%, and the government adds a further subsidy across the benefit branches. Only the employee portion is deducted from your payslip.

Every employer in Thailand with at least one employee must register with the SSO. Employees — including foreigners with work permits — are enrolled under Section 33 from their first day of work. The employer withholds the employee portion from salary and remits both portions to the SSO by the 15th of the following month; late remittance incurs a 2% monthly surcharge.

For Section 33 insured persons, the 2026 numbers are:

• Minimum salary base: 1,650 THB → minimum contribution about 83 THB/month
• Maximum salary base: 17,500 THB → maximum contribution 875 THB/month (effective 1 January 2026)
• Any salary above 17,500 THB still results in only 875 THB/month per party

Here is what the January 2026 change means at common salary levels (employee portion; the employer pays the same amount again):

Most expats and professionals in Thailand earn above the ceiling, so the practical takeaway for 2026 is simple: your payslip deduction went from 750 to 875 THB flat. To see the effect on your full take-home pay including income tax, use our Thailand salary calculator.

Example 1 — Expat on 80,000 THB/month: The salary base is capped at 17,500 THB. Employee pays 17,500 x 5% = 875 THB/month (10,500 THB/year); the employer pays the same. Compared with December 2025, the deduction increased by 125 THB/month. The full 10,500 THB/year is deductible against Thai personal income tax.

Example 2 — Office worker on 16,500 THB/month (newly affected band): In 2025 this salary was capped at the old 15,000 THB base, so the deduction was 750 THB. From January 2026 the full salary is within the new ceiling: 16,500 x 5% = 825 THB/month — an increase of 75 THB.

Example 3 — Part-time employee on 12,000 THB/month: Below both the old and new ceilings, so nothing changes: 12,000 x 5% = 600 THB/month from the employee and 600 THB from the employer.

Foreigners registered under Section 33 receive the same 7 benefits as Thai nationals. Each benefit has its own minimum contribution period before you can claim.

As a foreign employee, Section 33 is your category — enrollment is mandatory and handled by your employer. If you later leave employment but stay in Thailand, you can apply for Section 39 voluntary continuation within 6 months of leaving (432 THB/month, 9% of a fixed 4,800 THB base, for 6 of the 7 benefits — no unemployment cover); the SSO assesses foreign applicants case by case, so confirm at your area office. Section 40, the plan for freelancers and gig workers (70, 100, or 300 THB/month for 3-5 benefits), is restricted to Thai nationals — foreign freelancers cannot use it.

This is the question every departing expat asks — and the honest answer is: you get the old-age (pension) portion back, not everything. Your 5% contribution is split across benefit branches (sickness/maternity, old-age and child allowance, unemployment). The sickness and unemployment portions are insurance premiums — consumed whether or not you ever claimed. The old-age portion is savings, and it stays yours.

What you can claim depends on how many months you contributed:

• Fewer than 12 months: lump sum of your own old-age contributions
• 12-179 months: lump sum of your old-age contributions plus your employer's, plus returns declared by the SSO
• 180 months (15 years) or more: a lifetime monthly pension of 20% of your average capped salary over the final 60 months (+1.5% per extra 12 months) — worth serious money if you worked in Thailand long term

The age-55 rule: under the Social Security Act, old-age benefits become payable at age 55, after your insured status ends. Your entitlement does not disappear when you leave Thailand — contributions are recorded against your name and can be claimed when you reach 55. Practical steps reported by payroll firms such as RLC Outsourcing: file the claim (form SSO 2-01) in person at an SSO office with your passport, work-permit cancellation letter, and Thai bank passbook, and keep the Thai bank account open — the SSO pays into Thai accounts only, typically within 1-3 months of an approved claim. Claim windows apply (commonly cited as 1-2 years from entitlement), so do not leave it indefinitely — confirm your specific case with the SSO (hotline 1506) before your final departure.

Also note: Thailand has very few bilateral social security agreements, so contributions generally cannot be transferred to your home country's pension system.

Unemployment rates were also updated recently. Ministerial Regulation No. 2 B.E. 2568, effective 28 June 2025, raised the benefit for laid-off workers from 50% to 60% of capped wages (reported by the Bangkok Post and Bangkok Global Law):

Note: under the June 2025 regulation the benefit was computed on the then-current 15,000 THB base (max 9,000 THB/month for layoffs). From January 2026 the SSO's benefit ceilings rise in line with the 17,500 THB wage base; verify the exact figure applicable to your claim with the SSO.

Eligibility requires 6 months of contributions within the preceding 15 months, being unemployed at least 8 days, not being dismissed for serious misconduct, and registering as a job seeker with the Department of Employment (empui.doe.go.th) within 30 days.

Reality check for foreigners: when your employment ends, your work permit is typically cancelled and an extension of stay based on that employment lapses, which makes staying registered as an unemployed job seeker complicated. Foreigners can and do claim unemployment benefits, but you need a lawful basis to remain in Thailand during the claim period. If you were laid off, also check what your employer owes you with our severance pay calculator — statutory severance is separate from, and paid in addition to, SSO unemployment benefits.

The employee portion of social security contributions is fully deductible against Thai personal income tax. With the 2026 ceiling, the maximum Section 33 deduction rises to 10,500 THB per year (875 x 12), up from 9,000 THB. Section 39 members can deduct up to 5,184 THB per year (432 x 12), and Section 40 members can deduct their actual contributions. The deduction is claimed in your annual PND 90/91 filing.

Example: An employee earning 30,000 THB/month (taxable income about 189,500 THB, in the 5% bracket) contributes 875 x 12 = 10,500 THB in 2026. The deduction saves 10,500 x 5% = 525 THB in tax — so the net cost of the extra 1,500 THB/year in contributions is partly offset. Run your full numbers with our Thailand income tax calculator.

• Coverage starts from your first day of work, but each benefit has its own minimum contribution period before you can claim.
• You can change your designated SSO hospital once per year (January-March) via the SSO e-Service system or app.
• After leaving a job, Section 33 coverage for sickness, maternity, disability, and death continues for 6 more months.
• To keep cover beyond that, apply for Section 39 within 6 months of leaving (432 THB/month).
• Employers who remit late pay a 2% monthly surcharge; if your payslip shows a deduction, verify it reaches the SSO by checking your record at sso.go.th or via the SSO Connect app (hotline 1506).
• Foreigners: your SSO record is tied to your passport/work-permit details — keep them current, and keep your beneficiary designations up to date.
• The government occasionally announces temporary contribution reductions during economic downturns — check sso.go.th for the currently effective rate before making payroll decisions.

This page is for general information only and is not financial, legal, or tax advice. Figures reflect the ministerial regulations in force as of July 2026; verify current rates and benefit amounts with the Social Security Office (sso.go.th, hotline 1506) before acting.