How much are Social Security contributions in Thailand in 2026?
Employer and employee each pay 5% of monthly wages, on a wage base of 1,650 to 17,500 baht from 1 January 2026. The maximum is 875 baht each per month.
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Detailed Explanation
## Rates
For employees insured under Section 33, employer and employee each pay 5%.
## Wage base
From 1 January 2026 the wage base is at least 1,650 baht and at most 17,500 baht a month, up from 15,000 baht. The ministerial regulation was published in the Royal Gazette on 27 December 2025.
## Filing
Form SPS 1-10 and payment by the 15th of the following month. Late payment adds 2% per month.
## How AccountsOS helps
Finn works out and posts both shares and tracks the date. AccountsOS does not file with the Social Security Office.
Source: https://www.sso.go.th/wpr/assets/upload/files_storage/sso_th/1644636ae406c041472ee4c2fc9862cb.pdf
Real-World Examples
Salary 30,000 baht
Contributions are on 17,500 baht: 875 baht employee, 875 baht employer.
Salary 12,000 baht
600 baht each.
Common Mistakes to Avoid
- Using the old 15,000 baht ceiling
- Paying after the 15th
Frequently Asked Questions
Will the ceiling rise again?
Yes. The published regulation sets the ceiling at 20,000 baht from 2029 and 23,000 baht from 2032.
Practical Tips
- Update payroll settings for January 2026.
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