Business
Thailand — Business: Social Security
Thailand's Social Security Fund requires both employer and employee to each contribute 5% of monthly salary, capped at a maximum salary base of THB 15,000/month (meaning the maximum contribution per side is THB 750/month, though this cap has been periodically discussed for increase by the SSO), covering benefits including sickness, maternity, disability, death, child allowance, old-age pension, and unemployment insurance. Foreign employees legally working under a Thai work permit are required to be registered for and contribute to Social Security the same as Thai employees, and in return gain access to the designated public/Social-Security hospital network for covered treatment.
Why this matters
Social Security registration is mandatory, not optional, for any legally employed foreign worker in Thailand, and gives them a (limited) alternative public healthcare access route beyond pure private insurance.
Key facts
- Both employer and employee contribute 5% of monthly salary each, capped at a THB 15,000 monthly salary base (max THB 750/month per side).
- Covered benefits include sickness, maternity, disability, death, child allowance, old-age pension, and unemployment insurance.
- Registration is mandatory for all employees, Thai and foreign, working under a formal employment contract with a registered Thai employer.
- Foreign employees contributing to Social Security gain access to a designated network of public/Social-Security hospitals for covered treatment.
- New employees must be registered with the Social Security Office within the legally required timeframe of their start date, alongside monthly contribution filings.
Steps
- Register new employees — Submit new employee registration to the Social Security Office promptly after hiring.
- Withhold and remit monthly contributions — Deduct the 5% employee share from payroll, add the matching 5% employer share, and remit both monthly to the SSO.
- Choose a designated hospital — Each registered employee selects a designated hospital within the Social Security network for covered treatment.
Costs
- Employer Social Security contribution (max): THB 750/month per employee
- Employee Social Security contribution (max): THB 750/month
Required documents
- Employee registration form with the Social Security Office
- Monthly contribution remittance records
Common mistakes
- Failing to register foreign employees for Social Security under the mistaken belief it's only required for Thai staff.
- Not selecting or updating the employee's designated Social Security hospital, which can complicate accessing covered treatment.
- Missing monthly contribution deadlines, triggering penalties from the SSO.