Thailand’s Employee Welfare Fund: Who Must Enroll from 1 October 2026
Thailand’s Employee Welfare Fund (กองทุนสงเคราะห์ลูกจ้าง) becomes mandatory for a defined group of employers from 1 October 2026. This alert sets out which businesses fall inside the requirement, and the two things every affected employer must do: register the fund, and remit contributions each month.
1. Who must enroll
The Employee Welfare Fund targets employees who have no equivalent retirement or severance benefit through their employer. It is not a blanket requirement on every workforce in Thailand. Use the table below to check where your company sits.
| Situation | Employee Welfare Fund obligation |
|---|---|
| 10 or more employees, no Provident Fund and no internal welfare fund that meets or exceeds the legal minimum | Mandatory. All employees must be enrolled. |
| 10 or more employees, Provident Fund or equivalent internal fund covers every employee | No obligation, for the employees actually covered by that fund. |
| Provident Fund in place, but some employees sit outside it (for example, staff still on probation, or employees who opted out) | Mandatory, but only for the employees not covered by the Provident Fund. |
| Fewer than 10 employees | Not mandatory. May join voluntarily if employer and employees agree. |
A company that already runs a Provident Fund is not automatically clear of the obligation. If any group of employees sits outside that fund, the employer must enroll that specific group in the Employee Welfare Fund instead. In practice, this means a company can owe contributions for part of its workforce even while a Provident Fund is active for everyone else.
2. What employers need to do
Step 1: Register
Employers within the mandatory scope must register their enrollment with the Labour Protection and Welfare Office before contributions fall due. Registration establishes the employer and employee records the fund will use to calculate and track monthly contributions.
Step 2: Remit 0.25% of employee wages, every month
Each month, the employer calculates two amounts on each employee’s full wage base: the accumulated contribution owed by the employee, and the matching contribution owed by the employer. The wage base is broader than basic salary. It includes performance-based pay such as commissions, regular allowances, and pay for holidays or leave.
3. Contribution rates
| Period | Contribution rate (employee and employer each) |
|---|---|
| 1 October 2026 to 30 September 2031 | 0.25% of wages |
| From 1 October 2031 | 0.50% of wages |
4. Penalties for late or missed payment
Penalties for late or missed payment
An employer that fails to remit contributions, or remits late, owes a surcharge of 5% per month on the outstanding amount. Continued non-compliance can expose the employer to civil and criminal liability, so late remittance is not something to leave unresolved from one month to the next.