Knowledge Article Payroll & Social Security

Thailand Social Security Ceiling Increased to 17,500 THB: Who Will Be Affected and How Much More Will Be Paid?

A summary of the impact of Thailand’s Social Security contribution ceiling increase from 15,000 THB to 17,500 THB, including its effects on employees, employers, HR departments, and payroll operations, with practical calculation examples.

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3-Minute Summary

Starting from 2026, Thailand’s Social Security Office plans to increase the maximum salary ceiling used for Social Security contribution calculations from 15,000 THB to 17,500 THB. As a result, employees earning above 15,000 THB may face higher deductions, while employers will also experience increased contribution costs.

Suitable for HR / Employers / SMEs Includes calculation examples
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Article Contents

What Will Change?

The adjustment of the Social Security salary ceiling means increasing the maximum salary base used to calculate Social Security contributions for Section 33 insured employees from 15,000 THB to 17,500 THB.

Item Current New
Maximum Salary Ceiling 15,000 THB 17,500 THB
Contribution Rate 5% 5%
Maximum Monthly Contribution 750 THB 875 THB
Quick Summary: Although the contribution rate remains unchanged at 5%, the increase in the salary ceiling means employees earning above 15,000 THB will contribute more.

Who Will Be Affected?

1) Employees Earning Below 15,000 THB

This group will experience little to no impact, as contributions are still calculated based on their actual salary.

Example: 12,000 THB salary × 5% = 600 THB contribution

2) Employees Earning 15,001 – 17,499 THB

This group will begin paying higher contributions because the new calculation ceiling is higher than before.

Example: 16,000 THB salary × 5% = 800 THB contribution
Employees earning 17,500 THB or more will be fully affected by the new ceiling, with the maximum monthly contribution increasing from 750 THB to 875 THB.

How Much More Will Be Paid?

The table below compares the current and new Social Security contribution amounts to clearly show how much additional cost employees and employers may incur.

Monthly Salary Current New Increase
12,000 THB 600 THB 600 THB No Change
15,000 THB 750 THB 750 THB No Change
16,000 THB 750 THB 800 THB +50 THB
17,000 THB 750 THB 850 THB +100 THB
17,500 THB and above 750 THB 875 THB +125 THB

Key Takeaways

  • Salaries below 15,000 THB are not affected
  • Salaries between 15,001 – 17,499 THB will increase based on actual salary
  • Salaries of 17,500 THB or more will pay up to 125 THB extra per month
  • Employers must contribute the same additional amount

How Will Employers Be Affected?

The salary ceiling increase affects not only employees but also employers, who must contribute at the same 5% rate.

Example of Employer Cost Impact

A company has 50 employees earning 17,500 THB or more.

Additional contribution per employee = 125 THB/month
Additional monthly company cost = 125 × 50 = 6,250 THB
Summary: The company’s annual cost may increase by approximately 75,000 THB.

Potential Benefit Improvements

Although both employees and employers will pay higher contributions, certain Social Security benefits may also increase based on the new salary ceiling, including sickness, maternity, unemployment, and death compensation benefits.

Important Note: Higher contributions are not only an additional expense, but may also provide improved long-term Social Security benefits.

How HR & Payroll Teams Should Prepare

This change directly affects payroll processing, especially for organizations still relying heavily on Excel spreadsheets or manual payroll procedures. Proper preparation can help reduce calculation errors and compliance risks.

HR & Payroll Checklist

  • Review Social Security calculation formulas in payroll systems
  • Update the salary ceiling from 15,000 THB to 17,500 THB
  • Verify payslips and Social Security reports
  • Estimate additional employer contribution costs
  • Communicate deduction changes clearly to employees
  • Test payroll calculations before implementation
For organizations with a large workforce, a structured payroll preparation process is strongly recommended to prevent deduction errors, incorrect reporting, and employee confusion.

Conclusion

The increase in Thailand’s Social Security salary ceiling to 17,500 THB is a significant change affecting employees, employers, and payroll operations directly. Employees earning above 15,000 THB may face higher monthly contributions, with a maximum increase of 125 THB per month.

For employers, this means higher labor costs and the need to ensure payroll systems are updated correctly. Preparing in advance will help minimize payroll errors and improve communication with employees.

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Prepared by : AIMSUCCESS CO., LTD.
Reference Sources : Thailand Social Security Office and Payroll / HR Resources