Thailand SSO Employer Registration and Monthly Contribution Filing

In short

Every Thai employer that hires employees aged at least 15 and under 60 must register both the employer and the insured persons with the Social Security Office (SSO) within 30 days of an employee becoming an insured person (Section 34). Thereafter, at each payroll the employer deducts the employee's contribution portion and, together with the employer's portion, remits it to the Social Security Fund with a contribution list by the 15th of the following month (Section 47).

1. Which employees must be insured (Section 33)

Every employee aged at least 15 and under 60 is a compulsory insured person; an employee who is already insured and, upon reaching 60, is still employed by an employer subject to this Act is deemed to continue as an insured person (Section 33). The obligation to be insured therefore turns on whether an employment relationship exists, regardless of probationary, temporary or part-time status.

Under subcontracting or labour-dispatch arrangements, if the entrepreneur assigns to another person the supervision of the work and the responsibility for paying wages, and the work is part of the entrepreneur's production or business process with the main tools provided by the entrepreneur, the entrepreneur is deemed the "employer" bound by this Act (Section 35). Where one insured person works for several employers at the same time, each employer must separately fulfil its contribution and filing obligations (Section 48).

2. Employer registration: complete within 30 days (Section 34 / Section 36)

Once an employer has an employee who becomes an insured person, it must, within 30 days of that employee becoming an insured person and in accordance with the form and procedure prescribed by the Secretary-General, submit to the Office a registration form for the employer and a registration form for the insured person (Section 34). On that basis the Office issues the employer a document evidencing social security registration and issues the employee a social security card; the specific forms and criteria are prescribed by ministerial regulation (Section 36).

Who registers: the employer must register both itself and every insured employee (Section 34).
Deadline: within 30 days of an employee becoming an insured person (Section 34).
Documents: after registration the Office issues the employer registration document and the employee's social security card (Section 36).

3. Monthly deduction and payment (Section 47 / Section 46)

The Government, the employer and the insured person (under Section 33) all contribute to the Fund, with the employer and the insured person bearing an equal rate; the rate is prescribed by ministerial regulation and may not exceed the ceiling set in the schedule at the end of this Act (Section 46). At present the employer and the employee each contribute 5% of wages; the minimum and maximum wages used to compute the contribution are likewise prescribed by ministerial regulation, with the exact figures to follow the official rules (our firm can help confirm them). When computing the contribution, a fraction of 50 satang or more is rounded up to 1 baht and less than that is rounded down (Section 46).

The employer must, each time wages are paid, deduct the employee's contribution portion; from the day the wages fall due the employee is deemed to have paid the contribution (Section 47). It must then remit the deducted employee portion together with the employer portion to the Office by the 15th of the month following the month of deduction, submitting a contribution list at the same time (Section 47). Even if the employer does not pay wages on the agreed date, wages are treated as paid and the contribution must still be remitted as usual (Section 47). Any overpayment may be reclaimed within one year; if not claimed in time it is forfeited to the Fund (Section 47).

4. Reporting changes to particulars (Section 44)

When the particulars in a list already submitted change, the employer must, in accordance with the form and procedure prescribed by the Secretary-General, notify the Office to change, correct or supplement them by the 15th of the month following the month in which the change occurs (Section 44). Adding or removing staff and adjusting wages are all reportable changes.

5. Late-payment surcharge (Section 49)

An employer that fails to remit within the period prescribed by Section 47 (including remitting an incomplete amount) must pay a surcharge of 2% per month on the amount not yet remitted or still outstanding, counted from the day after the due date; the total surcharge may not exceed the principal contribution due (Section 49). An employer that fails to deduct the employee's wages, or deducts an incomplete amount, must make up the full employee portion and is likewise liable for the surcharge, while the benefits the employee is entitled to remain unaffected (Section 49).

6. Register kept for inspection and penalties (Section 84 / Section 96 / Section 97)

To facilitate social security inspection, the employer must keep a register of insured persons at its place of business in the form prescribed by the Secretary-General, ready for inspection at any time (Section 84). Criminal penalties apply to breaches of the registration and filing obligations:

Late filing / failure to register Section 96

Intentionally failing to submit the registration form within the Section 34 deadline, or failing to report changes within the Section 44 deadline, is punishable by imprisonment of up to 6 months, a fine of up to 20,000 baht, or both (Section 96).

False filing / missing contribution list Section 97

Making a false filing on the list under Sections 34 and 44, or failing to submit the contribution list within the Section 47 deadline, is punishable by imprisonment of up to 6 months, a fine of up to 20,000 baht, or both (Section 97).

Continuing offence Section 96

Where the conduct under the first paragraph of Section 96 is a continuing offence, an additional fine of up to 5,000 baht per day may be imposed throughout the period of the violation or non-compliance (Section 96).

⚠️ Note

Contribution rates, the minimum and maximum wages used for calculation, and the specific forms and evidence for registration and contribution all follow the current ministerial regulations of the Social Security Office; and an employee who has left employment may continue coverage as a voluntary insured person (Section 39), under a mechanism different from that for active employees (Section 46). The above is the general procedure; case-by-case registration and monthly filing must be confirmed individually — our firm can handle SSO employer registration and monthly filing on your behalf.

FAQ

What is the deadline for a Thai employer to register for social security?

Within 30 days of an employee becoming an insured person (aged at least 15 and under 60), the employer must submit the employer registration form and the insured-person registration form to the Social Security Office (Section 34); on that basis the Office issues the employer a registration document and the employee a social security card (Section 36).

How and when are the monthly social security contributions paid?

The employer must deduct the employee's contribution portion at each payroll and remit it, together with the employer portion, to the Office with a contribution list by the 15th of the month following the month of deduction (Section 47). The deducted amount is calculated at the rate prescribed by Section 46; at present the employer and the employee each contribute 5% of wages, and the minimum and maximum wages for calculation are prescribed by ministerial regulation, with the exact figures to follow the official rules.

What are the consequences of late payment or failure to register?

If contributions are not remitted within the Section 47 deadline or are underpaid, a surcharge of 2% per month accrues on the outstanding amount from the day after the due date, capped at the principal due (Section 49); intentionally failing to register within the Section 34 deadline or to report changes under Section 44 is punishable by up to 6 months' imprisonment or a fine of up to 20,000 baht (Section 96), and the same applies to a false filing or a missing contribution list (Section 97).

Do changes to company details or staff need to be reported to social security?

Yes. When particulars in a list already submitted change (such as adding or removing staff or adjusting wages), the employer must notify the Office to change, correct or supplement them by the 15th of the month following the month of the change (Section 44); otherwise the penalties under Sections 96 and 97 may be triggered.