What is Social Security contributions (Thailand)?
Employer and employee each pay 5% of monthly wages to the Social Security Office. From 1 January 2026 the wage base is 1,650 to 17,500 baht a month, so the maximum is 875 baht each.
Finn does your books in Thailand
AccountsOS keeps the books for Thailand businesses, tracks tax deadlines and handles invoicing, in plain English. Ask Finn about yours, no signup needed.
Current Rate (Monthly. Form SPS 1-10 and payment by the 15th of the following month.)
5% employer and 5% employee, wage base 1,650 to 17,500 baht a month.
Example
An employee earning 30,000 baht a month: contributions are on 17,500 baht, so 875 baht from the employee and 875 baht from the employer.
How Social Security contributions (Thailand) works in Thailand
The new 17,500 baht ceiling comes from a ministerial regulation published in the Royal Gazette on 27 December 2025 (it was 15,000 baht). Late payment adds 2% per month. AccountsOS does not file SPS 1-10 for you.
Confused by Thailand accounting jargon?
AccountsOS explains Thailand terms in plain English and applies the right rules to your books automatically.
Try Free