Forvis Mazars Payroll Flash News - October 2026

On 14 October 2026, the Thai Cabinet has approved in principle three draft regulations to postpone the implementation of the Employee Welfare Fund (EWF) for an additional three months. The delay moves the commencement date for the collection of employee and employer contributions from 1 October 2026 to 1 January 2027.

The Cabinet approved three draft regulations relating to the implementation of the Employee Welfare Fund:

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?

Although the Cabinet has approved the proposed postponement of the Employee Welfare Fund (EWF) implementation to 1 January 2027, the approved measures currently remain in the form of draft legislation and have not yet been formally enacted or published in the Royal Gazette.

 As a prudent compliance measure, employers may wish to continue preparing for EWF implementation under the existing legislative timeline until the postponement is formally enacted and published in the Royal Gazette.

In practice, organisations should closely monitor further announcements from the relevant authorities and assess the potential impact on payroll operations, budgeting, payroll system configurations, employee communications, and compliance processes. A proactive approach can help employers avoid potential compliance risks should there be any delay in the legislative process.

The proposed postponement would nevertheless provide employers with additional time to review their readiness for EWF implementation and ensure that internal payroll controls and administrative procedures are fully prepared once the revised implementation date becomes legally effective.

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 Thai Government