# What is Social Security contributions (Thailand)?

Country: 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.

## 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.

Source: https://www.sso.go.th/wpr/assets/upload/files_storage/sso_th/1644636ae406c041472ee4c2fc9862cb.pdf

## Related terms

- [Withholding tax and 50 Tawi (Thailand)](https://accounts-os.com/th/glossary/withholding-tax-thailand)