Thailand Social Security (SSO): Employer Registration and Contribution Duties

In short
Under the Social Security Act, a salaried employee who is at least 15 and under 60 years of age is an “insured person” (Section 33); an employer must complete social security registration within 30 days of the employee becoming an insured person (Section 34); currently the employer and the employee each contribute 5% (as prescribed by Ministerial Regulation, Section 46). The Act applies to an undertaking with 10 or more employees (Section 103).

1. Who is covered (Section 33)

A salaried employee who is at least 15 and under 60 years of age is an insured person.

2. The employer’s registration duty (Section 34 and Section 36)

Within 30 days of an employee becoming an insured person, the employer must submit the registration form for the employer and the registration form for the insured person; once registered, the Office issues a document evidencing social security registration and a social security card.

3. Contributions (Section 46 and Section 47)

  • Rate: currently the employer and the employee each contribute 5% (as prescribed by Ministerial Regulation, Section 46), and the ceiling on the wages used for the calculation is prescribed by Ministerial Regulation.
  • Withhold and remit: each time wages are paid, the employer deducts the insured person’s portion from the employee’s wages and remits it on their behalf (Section 47).

4. Late payment and penalties

  • Late payment or an incomplete amount: a surcharge of 2% per month of the unpaid amount is charged (Section 49);
  • the Office may seize, attach and sell the property of a defaulting employer (Section 50) and holds a priority right over that property (Section 51);
  • an employer who intentionally fails to register on time: imprisonment of up to 6 months, or a fine (Section 96).

5. What benefits an employee can receive (Section 54)

Non-work-related accident/sickness, childbirth, disability, death, child support, old age, unemployment, and the like. The old-age pension requires accumulated contributions of 180 months (Section 76); unemployment benefit requires 6 months of contributions paid within the 15 months before the unemployment (Section 78).

⚠️ About the exact rate

Currently the employer and the employee each contribute 5% (as prescribed by Ministerial Regulation); the ceiling on the wages used for the calculation is prescribed by Ministerial Regulation and is adjusted from time to time. Section 46 itself does not state a specific percentage; please rely on the latest announcement of the Social Security Office (SSO) — subject to the official rules (we can help confirm).

FAQ

What are Thailand’s social security contribution rates?

<span class="g-cite">Section 46</span> of the Social Security Act provides that each party contributes; under the current Ministerial Regulation the employer and the employee <b>each contribute 5%</b>, and the ceiling on the wages used for the calculation is prescribed by Ministerial Regulation and may change — subject to the official rules (we can help confirm).

How many employees trigger the social security requirement?

Under <span class="g-cite">Section 103</span>, the Act applies to an undertaking with 10 or more employees (the threshold was 20 when the Act first came into force, dropping to 10 after three years).

What happens if contributions are not paid on time?

A surcharge of 2% per month of the unpaid amount applies (<span class="g-cite">Section 49</span>); the Office may seize, attach and sell the employer’s property (<span class="g-cite">Section 50</span>) and holds a priority right of recovery (<span class="g-cite">Section 51</span>).

When must social security registration be completed?

Within 30 days of the employee becoming an insured person (<span class="g-cite">Section 34</span>).