---
name: th-payroll-social
description: "Source-cited draft: payroll & social contributions for Thailand (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/th-payroll-social"
  jurisdiction: "TH"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Thailand Payroll & Social Contributions

## Social security and payroll withholding

Employers must withhold personal income tax from salaries (PAYE-equivalent) and contribute, alongside employees, to the Social Security Fund administered by the Social Security Office.

- **Employee social security contribution rate** — 5% of monthly wages percent  _([Social Security Act B.E. 2533 (1990), Section 33](https://taxsummaries.pwc.com/thailand/individual/other-taxes))_
- **Employer social security contribution rate** — 5% of monthly wages (matching employee) percent  _([Social Security Act B.E. 2533 (1990), Section 33](https://taxsummaries.pwc.com/thailand/individual/other-taxes))_
- **Monthly wage base cap (2025)** — THB 15,000 per month THB  _([Social Security Act B.E. 2533 (1990)](https://taxsummaries.pwc.com/thailand/individual/other-taxes))_
- **Maximum monthly contribution per party (2025)** — THB 750 per month (5% of THB 15,000) THB  _([Social Security Act B.E. 2533 (1990)](https://taxsummaries.pwc.com/thailand/individual/other-taxes))_
- **Monthly wage base cap (from Jan 2026)** — THB 17,500 per month (max contribution THB 875), phase 1 of 2026–2028 increases THB ((future change — confirm))  _([Royal Decree under Social Security Act B.E. 2568 (2025)](https://thailand.acclime.com/news/new-social-security-contribution-rates-benefits/))_
- **Government contribution** — Government also contributes to the Social Security Fund (rate varies, around 2.75%) percent ((approx — confirm))  _([Social Security Act B.E. 2533 (1990)](https://taxsummaries.pwc.com/thailand/individual/other-taxes))_
- **Social security remittance deadline** — By the 15th of the following month to the Social Security Office  _([Social Security Act B.E. 2533 (1990)](https://taxsummaries.pwc.com/thailand/individual/other-taxes))_
- **Payroll withholding (PAYE equivalent)** — Employer withholds PIT from salary each month based on estimated annual tax  _([Thai Revenue Code, Section 50; Form PND.1](https://taxsummaries.pwc.com/thailand/individual/tax-administration))_
- **Payroll withholding remittance deadline** — By the 7th of the following month (Form PND.1); e-filing typically extended  _([Thai Revenue Code, Section 52; Form PND.1](https://taxsummaries.pwc.com/thailand/individual/tax-administration))_
- **Annual payroll withholding summary** — Form PND.1 Kor filed annually summarising employee wages and tax withheld ((approx — confirm deadline))  _([Thai Revenue Code; Form PND.1 Kor](https://taxsummaries.pwc.com/thailand/individual/tax-administration))_
- **Workmen's Compensation Fund** — Employer-only contribution, rate 0.2%–1.0% of wages depending on industry risk percent ((approx — confirm))  _([Workmen's Compensation Act B.E. 2537 (1994)](https://taxsummaries.pwc.com/thailand/individual/other-taxes))_

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `th-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/th-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.