Forvis Mazars Payroll Flash News - February 2026

On 17 February 2026, the Royal Gazette published a Ministry of Finance announcement introducing temporary relief measures to mitigate the impact of severe flooding in southern Thailand.

Key relief measure

Employers and employees facing financial difficulties due to the flooding may suspend or postpone Provident Fund (PVF) contributions from November 2025 to October 2026.

Importantly, even if no contributions are made during this period:

• The PVF status will remain active; and
• Membership will continue without interruption.

Eligible companies

This relief measure applies to employers and employees who have been financially impacted by the flooding in the following nine provinces:

Eligibility is determined based on the impact of the flooding, regardless of the company’s registered address.

Contribution arrangements during the relief period

If the employer suspends or postpones its contributions:

• Employees may continue making their own contributions; and
• The employer may decide whether or not to make contributions for that employee during the relief period.

Approval requirements

The temporary suspension or postponement of the contribution must be approved as follows:

• General rule
  • Approval must be obtained from a general meeting of members.
  • The resolution must comply with the voting requirements specified in the fund’s regulations.
  • If the regulations do not specify voting requirements, approval must be obtained from at least half of the members attending the meeting.
• If a general meeting of members cannot be held
  • The Provident Fund committee may approve the temporary suspension or postponement by unanimous resolution.
• For pooled funds (multiple employers)
  • The resolution of the members’ meeting or the fund committee of each individual employer will apply separately.

Documents to be submitted to the PVF registrar

The employer or the fund committee must submit:

• A certificate issued by the employer certifying that the employer has encountered operational difficulties due to flooding and is experiencing financial difficulties, duly signed by the authorized director(s) with binding authority on behalf of such employer.; and
• The minutes of the general meeting of members or the fund committee meeting:
  • Confirming that the employer has encountered operational difficulties due to flooding and is experiencing financial difficulties.; and
  • Specifying the resolution detailing the duration for which the provident fund contributions will be temporarily suspended or postponed (not exceeding October 2026).

Resumption of contributions

Once the employer and employees decide to resume contributions, a notification must be submitted to the PVF registrar.

Source (in Thai):

Royal Gazette – Relief measure on Provident Fund (“PVF”) contributions from Ministry of Finance