Payroll and social security
Thai social security in 2569 (2026): how much, and when
Facts checked against the sources on · Updated · Sources
From 1 January 2569 (2026) to 31 December 2571 (2028), an employee insured under section 33 of the Social Security Act and their employer each contribute 5% of the month's wages, counting at least 1,650 and at most 17,500 baht, so at most 875 baht each a month. The employer deducts the employee's share every time wages are paid and files the contribution list (สปส.1-10) with both shares by the 15th of the next month.
Rates and the wage ceiling#
| Period | Employee | Employer | Wages counted a month | Most each a month |
|---|---|---|---|---|
| To 31 December 2568 (2025) | 5% | 5% | 1,650 – 15,000 baht | 750 baht |
| 1 January 2569 – 31 December 2571 (2026–2028) | 5% | 5% | 1,650 – 17,500 baht | 875 baht |
| 1 January 2572 – 31 December 2574 (2029–2031) | 5% | 5% | 1,650 – 20,000 baht | 1,000 baht |
| From 1 January 2575 (2032) | 5% | 5% | 1,650 – 23,000 baht | 1,150 baht |
The 5% rate is in s.46 of the Social Security Act; the minimum and the ceiling are in the Ministerial Regulation on the minimum and maximum wages for section 33 contributions, B.E. 2568 (Royal Gazette, 12 December 2568).
Which wages count#
- Wages (s.5) are "every kind of money the employer pays the employee in return for work on normal working days and hours", whether computed by time or by output, including pay for holidays and leave. Pay for leave days is therefore counted.
- The base is the wages actually received in the month (s.6). When wages are paid more than once a month (semi-monthly or weekly), the month's wages together are one base, with one minimum, one ceiling and one rounding for the month.
- An employee paid less than 1,650 baht in the month is counted at 1,650.
Rounding#
Each insured person's contribution is rounded, not the wages: a fraction of 50 satang or more counts as one baht, less is dropped. The employer pays a share equal to the employee's contribution after rounding. For an employee with several employers, each employer's wages are counted separately.
Due dates#
| What | Due |
|---|---|
| Contribution list (สปส.1-10) and both shares | By the 15th of the month after the month the contributions were deducted |
| Paid through the Social Security Office's e-Payment | Seven more working days after the 15th, for wage months January 2568 (2025) to December 2572 (2029) |
| The 15th falls on a government holiday | Payable on the next working day without a penalty |
| Paid late | A surcharge of 2% a month |
A business with several workplaces has one employer account; each branch files its own สปส.1-10, or the head office files them all with the combined form สปส.1-10/1.
Insured persons under section 39 (who left their job and keep contributing) pay the Social Security Office themselves by the 15th of the next month; the employer deducts and files nothing for them.
Worked example, 2569 (2026)#
| Wages in the month | Wages counted | 5% | Employee pays | Employer pays | Total to remit |
|---|---|---|---|---|---|
| 1,200.00 | 1,650.00 | 82.50 | 83 | 83 | 166 |
| 12,000.00 | 12,000.00 | 600.00 | 600 | 600 | 1,200 |
| 12,345.00 | 12,345.00 | 617.25 | 617 | 617 | 1,234 |
| 17,500.00 | 17,500.00 | 875.00 | 875 | 875 | 1,750 |
| 30,000.00 | 17,500.00 | 875.00 | 875 | 875 | 1,750 |
A due date moved: the contributions of the wage month March 2569 were due on Wednesday 15 April 2569, a Songkran holiday, so they could be paid on Thursday 16 April 2569.
As a tax allowance#
The employee's contributions to the Social Security Fund are deducted from taxable income "as actually paid" (Revenue Code s.47(1)(ฌ)), so the tax withheld from each month's salary counts the year's contributions as an allowance (see How tax is withheld from a salary).
In Panya#
Panya's payroll computes both contributions on every run at the rate and ceiling in force in the month of the pay date, rounds them per person, and, when a month is paid in several runs, has each run deduct only what the month still owes, so the month never goes over 875. The social security report lists the month's contributions for สปส.1-10 with each workplace's due date, and gives the text file to upload in the e-Service. See Social security rates and The social security report in the manual.
FAQ#
How much social security is paid on a 30,000 baht salary in 2569?#
The wages counted stop at 17,500 baht, so the employee pays 875 baht a month and the employer another 875: 1,750 baht in all.
When does the ceiling go up again?#
The Ministerial Regulation of 2568 sets 17,500 baht for 2569–2571 (2026–2028), 20,000 baht for 2572–2574 (2029–2031) and 23,000 baht from 1 January 2575 (2032).
How is social security deducted when salaries are paid twice a month?#
The contribution is on the wages actually received in the whole month (s.6): one minimum, one ceiling and one rounding for the month, however many times it is deducted or remitted.
Does an employee paid less than 1,650 baht contribute?#
Yes. The contribution is computed on 1,650 baht: 82.50, rounded to 83 baht, and the employer pays another 83.
What if the 15th is a holiday?#
The Social Security Office accepts payment on the next working day without a penalty.
Sources#
- Social Security Act, consolidated, Social Security Office
- Social Security Act ss.6 and 47, Social Security Office
- Social Security Act s.46, rounding of contributions, Social Security Office
- Ministerial Regulation on the minimum and maximum wages for contributions, B.E. 2568, Royal Gazette
- Instructions for form สปส.1-10, Social Security Office
- Forms สปส.1-10 and สปส.1-10/1, Social Security Office
- FAQ: when the payment date falls on a holiday, Social Security Office
- Labour Ministry announcement under s.84/2 of 27 December 2567 extending the e-Payment deadline, Royal Gazette vol. 141 special part 359 ง
- Revenue Code s.47, allowances, Revenue Department
This guide is general information from the sources above, as they read on the day they were checked. It is not legal or tax advice: rules change, so check the sources, or ask an accountant, before you rely on it.