Thailand business reference

Social security and payroll cost

Employer/employee contribution layer with a payroll quick estimator.

2026-07-12Not official

Core rule

Employer 5% + employee 5% with capped wage-base logic.

  • Employer contribution: 0 THB
  • Employee contribution: 0 THB
  • Employer payroll cost: 0 THB

Official contribution basis

  • Employer rate: 5%
  • Employee rate: 5%
  • Monthly wage cap: THB 17,500
  • Effective date: 2026-01-01

How the payroll estimator works

The payroll estimator applies Social Security contribution assumptions to a monthly gross salary. It is a planning tool for employer cost and does not replace payroll filing, labour-law review or contract drafting.