On 22 October 2026, the Royal Decree Prescribing the Commencement Period for Collection of Employee Savings and Employer Contributions to the Employee Welfare Fund B.E. 2569 (2026) was published in the Government Gazette. The Royal Decree postpones the commencement of mandatory contributions to the Employee Welfare Fund (“EWF“) from 1 October 2026 to 1 January 2027, with retrospective effect from 1 October 2026.
Under the revised schedule, employers and employees will each be required to contribute 0.25% of employees’ wages to the EWF from 1 January 2027, in addition to their existing monthly contributions. The EWF contribution rate for each will increase to 0.50% from 1 January 2032.
The postponement aims to ease the financial burden on employers and employees in light of prevailing economic conditions. Employers with 10 or more employees that are not exempt from the EWF requirements should review their payroll arrangements and prepare to comply from 1 January 2027. The exemption described in this update applies to employers that provide their employees with a provident fund managed by a licensed fund manager.
This client alert was co-authored by Trin Ratanachand.
The information provided in this alert is for general information purposes only and does not constitute legal advice. Legal advice should be sought in relation to specific circumstances.
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