# How much are Social Security contributions in Thailand in 2026?

Last updated: 25 October 2026
Country: Thailand
Category: Payroll

**Quick answer:** 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.

## 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.

## Related questions

- [How does withholding tax work for Thai companies?](https://accounts-os.com/th/questions/how-does-withholding-tax-work-in-thailand)