Forvis Mazars Payroll Flash News - December 2025
18 December 2025
Social security wage ceiling adjustment approved – effective January 2026
On December 12, 2025, a new ministerial regulation to adjust the wage ceiling used for calculating Social Security Fund (SSF) contributions was published in the Royal Gazette. This adjustment aligns with ongoing efforts to enhance the social security system and expand employee welfare benefits.
The wage ceiling increase will be implemented in three phases:
1) Phase 1 (2026–2028):
- Maximum wage base: THB 17,500 per month
- Maximum monthly contribution: THB 875
2) Phase 2 (2029–2031):
- Maximum wage base: THB 20,000 per month
- Maximum monthly contribution: THB 1,000
3) Phase 3 (From 2032 onward):
- Maximum wage base: THB 23,000 per month
- Maximum monthly contribution: THB 1,150
Key changes for 2026–2028 compared to 2025 include:
Item | Year 2025 | Year 2026–2028 |
| Maximum wage base for SSF calculation | THB 15,000 | THB 17,500 |
| Maximum monthly contribution | THB 750 | THB 875 |
| Maximum monthly sickness benefit | THB 7,500 | THB 8,750* |
| Maximum monthly disability benefit | THB 7,500 | THB 8,750* |
| Maximum monthly unemployment benefit | THB 7,500 | THB 8,750* |
| Maternity grant | THB 22,500 | THB 26,250* |
| Funeral grant | THB 90,000 | THB 105,000* |
| Maximum monthly pension (15 years of contributions) | THB 3,000 | THB 3,500* |
| Maximum monthly pension (25 years of contributions) | THB 5,250 | THB 6,125* |
*The Social Security Office has indicated that, alongside the Phase 1 wage ceiling adjustment, it intends to enhance benefit entitlements to reflect the updated contribution levels. However, details of these changes are yet to be officially announced.
Source (in Thai):
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Rattanawan Sriwichian Senior Manager - Payroll Outsourcing - Bangkok
