Forvis Mazars Payroll Flash News - January 2026
13 January 2026
New payment deadlines and reductions in Social Security Fund contributions due to severe flooding in southern Thailand
On 15 December 2025 and 8 January 2026, the Royal Gazette announced new measures from the Ministry of Labour to support both insured employees and employers affected by severe flooding in southern Thailand. These measures include a temporary extension of payment deadlines and a reduction in Social Security Fund contributions for employers and employees.
The relief applies to companies registered with the Social Security Office in 9 affected provinces, as set out below:
| 1. Trang | 4. Pattani | 7. Songkhla |
| 2. Nakhon Si Thammarat | 5. Phatthalung | 8. Satun |
| 3. Narathiwat | 6. Yala | 9. Surat Thani |
If branches located in these provinces are not registered with the local Social Security Office, such a branch is not qualified to receive this support. The new submission and payment deadlines for Social Security contributions for wages from November 2025 through April 2026 are as follows:
Month | Submission and payment method | Current deadline | Extended deadline |
|---|---|---|---|
| November 2025 | On paper | 15 December 2025 | 15 June 2026 |
| Electronically | 25 December 2025 | ||
| December 2025 | On paper | 15 January 2026 | 15 July 2026 |
| Electronically | 27 January 2026 | ||
| January 2026 | On paper | 16 February 2026 | 15 August 2026 |
| Electronically | 26 February 2026 | ||
| February 2026 | On paper | 16 March 2026 | 15 September 2026 |
| Electronically | 26 March 2026 | ||
| March 2026 | On paper | 16 April 2026 | 15 October 2026 |
| Electronically | 28 April 2026 | ||
| April 2026 | On paper | 15 May 2026 | 15 November 2026 |
| Electronically | 27 May 2026 |
Social Security Fund contribution for both employers and employees from December 2025 to May 2026 have been reduced from 5% to 3% based on wages, capped at THB 15,000 for December 2025 and THB 17,500 from January 2026 onwards
Month | Regular contributions | New contributions | |||
Employee’s contribution | Employer’s contribution | Employee’s contribution | Employer’s contribution | ||
| December | 2025 | 5% | 5% | 3% | 3% |
| January | 2026 | 5% | 5% | 3% | 3% |
| February | 2026 | 5% | 5% | 3% | 3% |
| March | 2026 | 5% | 5% | 3% | 3% |
| April | 2026 | 5% | 5% | 3% | 3% |
| May | 2026 | 5% | 5% | 3% | 3% |
Source (in Thai):
Royal Gazette – New submission and payment deadlines
Royal Gazette – Reduction in Social Security Fund contributions
Want to know more?
Rattanawan Sriwichian Senior Manager - Payroll Outsourcing - Bangkok
