Significant Social Security Fund adjustments will take effect on January 1st, 2026. These amendments were formally published in the Royal Gazette and represent the first major reform to the Social Security wage base in over 30 years.
Under the revised regulation, the maximum salaries used to calculate social security contributions for insured employees under Section 33 will be increased from the long-standing cap of THB 15,000 to THB 17,500 starting January 1, 2026. This forms Phase 1 of a multi-stage adjustment that will continue through 2032.
| Period | Salary Ceiling (THB) | Max Contribution / Month |
| 2026–2028 (Phase 1) | 17,500 | 875 |
| 2029–2031 (Phase 2) | 20,000 | 1,000 |
| 2032 onwards (Phase 3) | 23,000 | 1,150 |
Both employers and employees will continue to contribute at the rate of 5% of the employee’s salary base, but the ceiling increase means higher maximum monthly contributions for higher-earning staff once the new regulation takes effect.
