Thailand’s Government Employee Welfare Fund (the “EWF“) is scheduled to come into effect on 1 October 2026. This client alert summarizes the key features of the EWF and the obligations it imposes on employers.
The EWF is a government-mandated fund established under the Labour Protection Act B.E. 2541 (1998) (the “LPA”) to provide financial protection for employees in Thailand upon termination of employment, death, or in other circumstances prescribed by law. Employers are required to participate in the EWF unless they (a) maintain a provident fund covering all of their employees or (b) operate a separate employee support programme for their employees.
The Royal Decree on the Starting Period of the Collection of Contributions for the Employee Welfare Fund B.E. 2568 (2025), published in the Royal Gazette on 14 September 2025, designates 1 October 2026 as the commencement date for the collection of contributions to the EWF.
Employer Obligations
- establish procedures to deduct EWF contributions from employees’ wages on a monthly basis; and
- remit both the employer’s and employees’ contributions to the EWF by the 15th day of the month following the month in which the wage deduction is made.
Contribution Rates
- Phase 1 (1 October 2026 – 30 September 2030): The employer and the employee shall each contribute 0.25% of the employee’s monthly wages.
- Phase 2 (from 1 October 2030 onwards): The contribution rate is scheduled to increase to 0.50% each, subject to applicable government regulations.
As the implementation date approaches, employers and human resources departments should begin preparing for employee registration, contribution management, payroll adjustments, and ongoing regulatory compliance.
This client alert was co-authored by Trin Ratanachand.
The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.
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