Social Security Contributions (SPS 1-10)
The monthly Social Security filing and payment for employees insured under Section 33. The employer deducts the employee's share from pay, adds its own equal share, and pays both to the Social Security Office with the form. Paying on time keeps employees insured under Section 33 covered by the Social Security Fund.
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Who this applies to
- Employers with employees insured with the Social Security Office
What to file
Form SPS 1-10 (both parts) with the employer and employee contributions: 5% each on wages from 1,650 to 17,500 baht a month from 1 January 2026.
How to file
Through SSO e-Service, in person, by post or at a listed bank. AccountsOS does not submit it. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
With the form, by the 15th. The employer pays both its own share and the employee's share deducted from pay.
Penalties for missing this deadline
Late payment adds 2% per month.
Filing checklist
- Work out each employee's wage for the month
- Apply 5% on the wage within the 1,650 to 17,500 baht range
- Add the same amount from the employer
- File SPS 1-10 and pay by the 15th
- Register new employees with the Social Security Office
Documents you'll need
- The month's payroll
- Each employee's 13-digit ID number
- Joiners and leavers in the month
- The employer's Social Security account number
Common mistakes to avoid
- Using the old 15,000 baht ceiling after 1 January 2026
- Leaving out a new employee in their first month
- Working out the contribution on wages above the 17,500 baht ceiling
- Forgetting to notify the Social Security Office when an employee leaves
- Paying the employer share but not the share deducted from pay
Never miss a Thailand deadline
AccountsOS tracks every Revenue Department (กรมสรรพากร) and Department of Business Development (กรมพัฒนาธุรกิจการค้า, DBD) deadline and reminds you weeks ahead.
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