Forvis Mazars Payroll Flash News - October 2025
8 October 2025
A draft amendment to the parental leave provisions was approved by the Senate on 16 September 2025. The new regulation will be published in the Royal Gazette and will become effective 30 days after publication.
Thailand’s Labour Protection Act has been amended to expand parental leave rights. The law was passed by both the House of Parliament and the Senate. Since the exact publication date in the Royal Gazette has not yet been confirmed, employers should monitor official announcements closely to ensure timely compliance.
The key differences between the current Act and new Amendment are summarized below:
| Leave entitlement | Current | New |
| Maternity leave (female employees only) | 98 calendar days, with wages payable for up to 45 days | 120 calendar days, with wages payable for up to 60 days |
| Post-partum childcare leave (severe illness, physical/health impairment, disability) | Not provided | 15 calendar days, with wages payable at no less than 50% of the employee’s regular rate |
| Spousal leave (parent of a child/children) | Not provided | 15 calendar days, to be taken within 90 days of the child’s birth, with full wages payable for up to 15 days |
All leave entitlements are calculated based on calendar days, not working days.
While the new parental leave regulation will be published in the Royal Gazette and take effect shortly, the compensation provided under the Social Security Fund remains unchanged.
- Maternity leave compensation: 50% of average wage for up to 90 days, applicable for the first two childbirths only. Wage is capped at THB 15,000 per month.
Example: If the employee’s wage is THB 15,000 per month, the compensation from SSO is [(15,000 x 50%) / 30 days] x 90 days = THB 22,500 in total. - Childbirth medical expense: Lump sum of THB 15,000 per childbirth, with no limit on the number of children. If both parents are insured, only one can claim this benefit.
- Prenatal check-up reimbursement: Up to THB 1,500 for 5 visits.
Employer action checklist
- Track the official publication date to determine the law’s effective date (30 days after publication).
- Update internal leave policies to reflect the new entitlements.
- Communicate changes clearly to employees, including eligibility criteria and the unchanged SSF compensation.
- Prepare for operational adjustments during extended leave periods.
Sources (in Thai):
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Rattanawan Sriwichian Senior Manager - Payroll Outsourcing - Bangkok
