The Social Security Fund (SSF) wage ceiling adjustment has now been officially published in the Royal Gazette on 12 December 2025 and will take effect from 1 January 2026. This regulation revises the maximum wage base used for calculating contributions under Section 33 of the Social Security Act, aligning the SSF framework with current economic and labour market conditions.
Background of the Approval
The new ministerial regulation was originally approved by the Cabinet on 2 December 2025, and the Royal Gazette publication confirms its legal enforcement starting 1 January 2026. Its purpose is to improve income security and benefit adequacy for insured persons by increasing the wage ceiling used for SSF contributions
Three-Phase Wage Ceiling Adjustment
To support a smooth transition for both employers and insured people, the wage ceiling increase will be rolled out in three phases:
Phase 1 (2026–2028)
- Maximum wage base: THB 17,500
- Maximum monthly contribution: THB 875
Phase 2 (2029–2031)
- Maximum wage base: THB 20,000
- Maximum monthly contribution: THB 1,000
Phase 3 (2032 onward)
- Maximum wage base: THB 23,000
- Maximum monthly contribution: THB 1,150
The minimum contribution base remains unchanged at THB 1,650 per month
Benefit Enhancements Under Phase 1 (2026–2028)
Once Phase 1 becomes effective, insured persons will receive higher benefit entitlements across several categories. Key enhancements include:
- Sickness compensation: THB 7,500 → THB 8,750 per month
- Disability compensation: THB 7,500 → THB 8,750 per month
- Unemployment compensation: THB 7,500 → THB 8,750 per month
- Maternity grant: THB 22,500 → THB 26,250 per childbirth
- Death compensation: THB 90,000 → THB 105,000
- Old-age pension (15 years contribution): THB 3,000 → THB 3,500 per month
- Old-age pension (25 years contribution): THB 5,250 → THB 6,125 per month
Impact to Payroll Operations
The revised wage ceiling will directly affect monthly Social Security contribution calculations for both employees and employers. Key payroll implications include:
- Adjusting the maximum SSF contribution (from THB 750 to THB 875 in Phase 1)
- Updating payroll configuration to apply the new wage ceiling in all payroll systems effective January 2026 (from THB 15,000 to THB 17,500 in Phase 1).
- Communicating the changes to employees, especially those earning above the previous wage cap, as their monthly contributions will increase.
- Updating employer budgeting and payroll cost forecasts due to the rise in employer contributions.
Employers are strongly advised to complete system updates and ensure readiness for the revised SSF contribution calculations before the new ceiling takes effect.
Next Steps
With the publication in the Royal Gazette on 12 December 2025, the regulation is legally enforceable, and the effective implementation begins 1 January 2026. Employers and payroll teams should finalize preparations to ensure smooth transition and compliance with the updated SSF contribution rules.
https://ratchakitcha.soc.go.th/documents/98728.pdf