Finally, Thailand’s Employee Welfare Fund begins this month, October 2026, after a year of postponement, and businesses across the country are already recalibrating costs, planning, and payroll management. The Fund requires both employer and employee contributions, calculated as a percentage of wages payable to the Fund, starting at 0.25% in the first 5 years (1 Oct 2026 – 30 Sep 2031) and increasing from 1 Oct 2031.
Businesses with 10 or more employees have to register with the Fund unless they already operate a provident fund or an approved equivalent. Businesses should therefore review their current benefit arrangements, factor in the additional statutory costs, and continue to monitor guidance from Thailand’s Ministry of Labour.
In addition to the Fund, the amendments to the Labour Protection Act greatly extend the list of statutory leaves and provide additional worker protections. Maternity leave is extended from 98 to 120 days, and employers must pay wages for up to 60 days. New types of childcare leaves are introduced to protect and support employees caring for a newborn child with health problems.
A new paid spousal childbirth support leave is introduced, giving employees a break to care for a child during the birth of another child. These changes require employers to update internal leave policies, payroll systems and employee communications. Extend the employment style to certain government contractors. This will reduce the difference between employees and the contractors who work in that area.
On the other hand, another new change is an annual workforce reporting obligation. Under this change, employers with 10 or more employees must submit employment and working conditions data within January of each year. To meet this requirement, businesses need internal processes that capture and validate workforce data accurately and on time.
These changes will affect employer cost planning, statutory benefits administration, and workforce reporting. Companies that prepare early by reviewing their benefits scheme, updating systems, and training HR staff, as many of the best HR leaders from Asia are already doing, can ensure a smooth transition and avoid compliance issues.
