Forvis Mazars Payroll Flash News - October 2026

On 14 October 2026, the Thai Cabinet approved three draft regulations postponing the implementation of the Employee Welfare Fund (EWF) by a further three months. As a result, the commencement date for employee and employer contributions has been deferred from 1 October 2026 to 1 January 2027.

The relevant Royal Decree was subsequently published in the Royal Gazette on 22 October 2026, formally bringing the postponement into effect.

The three regulations address the following aspects of the EWF implementation:

1. Postponement of EWF contribution collection

The commencement date for collecting employee contributions and employer contributions under the Employee Welfare Fund will be postponed from 1 October 2026 to 1 January 2027.

2. Revision of contribution timelines

The contribution schedule will be adjusted to align with the new implementation date of 1 January 2027. While the effective periods have been revised, the contribution rates remain unchanged.

Employee and employer contributions are calculated at the same rate, without a minimum or maximum wage ceiling.

3. Postponement of EWF benefit payment timeline

The implementation date of the rules governing benefit payments from the Employee Welfare Fund, including payments to employees upon termination of employment or to beneficiaries in the event of death, will also be postponed to 1 January 2027.

What does this mean for employers?

Publication of the relevant legislation in the Royal Gazette confirms that the postponement of the Employee Welfare Fund (EWF) is legally effective. Employers and employees are therefore not required to make EWF contributions until 1 January 2027.

Employers that have already processed their October 2026 payroll and deducted employee EWF contributions should communicate the change to affected employees and arrange for the amounts deducted to be refunded through a subsequent payroll cycle, in accordance with their internal payroll procedures and controls.

Employers that have not yet processed payroll or employee payments for the relevant period do not need to deduct EWF contributions at this stage. Payroll systems and processes should be updated to reflect the revised commencement date of 1 January 2027.

The extended preparation period gives employers additional time to review their payroll processes, budgets, system configurations, employee communications and overall readiness ahead of the revised implementation date.

How Forvis Mazars can help

As a payroll services provider in Thailand, Forvis Mazars assists organisations in navigating legislative and regulatory changes that may affect payroll compliance and operations, including developments relating to the Employee Welfare Fund (EWF).

Our team continues to monitor the latest EWF developments and can assist employers in assessing the potential impact on payroll processes, system readiness, and compliance requirements.

Should you wish to discuss how these developments may affect your organisation, please feel free to contact us.

Source (in Thai):

• Royal Gazette