Thailand – Employee Welfare Fund, Assistance Resignation/Death employee, Tax Allowance and Daily Minimum Wage Changes
Article Navigation
Employee Welfare Fund
Starting from 1 October 2025, Thailand will launch an employee welfare Fund. Below is detailed information.
- Companies with at least 10 employees have to register to this fund.
- The employer has to deduct their employee salary and also contribute the same amount to the fund.
- The deduction rate from 1 October 2025 – 30 September 2030 is 0.25%.
- The rate will be changed to 0.5% on 1 October 2030.
- If the employer has established a provident fund or provides assistance to employees in the event of resignation or death (No. 2), the employer will be exempt from making contributions to this fund.
- However, if some of the employees have not contributed to Provident Fund yet (e.g. The employee is in probation period (for the company that only allows the employee who passes probation to register to Provident Fund), the company still has to deduct those employees and contribute to this Employee Welfare Fund.
Assistance Resignation or Death employee
While employers provide assistance to employees in the event of resignation or death, the employer must establish criteria and procedures in writing, which must include at least the following details:
- Employee and employer contributions rate have to between 2% to 15% (same as Provident Fund)
- The collection of employee contributions and employer contributions.
- The inspection of employee contributions and employer contributions.
- The calculation of interest from employee contributions and employer contributions.
- The payment procedure when an employee resigns or dies, including the payment period.
Tax Allowance
There are updates on tax allowances for 2024 and 2025.
2024 Tax Allowance
3 types of tax allowances only applicable in 2024 only. Please refer to the table below.
| Tax Allowances | Amount and Limitation | Condition |
|---|---|---|
| Travel to Lesser-Known Provinces | As actual paid, not over 15,000 | Only travel cost in 1 May 2024 to 30 November 2024 period. |
| Repair cost for flood-damaged house | As actual paid, not over 100,000 | Only repair cost in 16 August 2024 to 31 December 2024 period and only for the construction in affected areas. |
| Repair cost for flood-damaged car | As actual paid, not over 30,000 | Only repair cost in 16 August 2024 to 31 December 2024 period and only for the car in the affected area. |
2025 Tax Allowance
| Tax Allowances | Changes |
|---|---|
| Super Savings Fund (SSF) | Not eligible in 2025 onward |
| Easy E-Receipt | Name: Change to "Easy E-Receipt 2.0" Condition: Changed to "As actual paid, not over THB 30,000 for goods or services with e-Tax Invoice or e-Receipt and as actual paid, not over THB 20,000 for OTOP goods with e-Tax Invoice or e-Receipt.” Period for purchase: From 16 January 2025 to 28 February 2025. |
| Travel to Lesser-Known Provinces | Not eligible in 2025 until further notice |
| Repair cost for flood-damaged house | Not eligible in 2025 until further notice |
| Repair cost for flood-damaged car | Not eligible in 2025 until further notice |
Several invalid items and updated one item from 1 January 2025.
Daily Minimum Wage
Thailand Minimum Wage varies according to Province. Minimum wage is updated as below, effective from 1 January 2025.
| Province | Daily Minimum wage |
|---|---|
| Chachoengsao, Chonburi, Phuket, Rayong and Surat Thani (Koh Samui district) | 400 |
| Chiang Mai (Muang district) and Songkhla (Hat Yai district) | 380 |
| Bangkok, Nakhon Pathom, Nonthaburi, Pathum Thani, Samut Prakan and Samut Sakhon | 372 |
| Nakhon Ratchasima | 359 |
| Samut Songkhram | 358 |
| Khon Kaen, Chiang Mai (except Muang district), Prachin Buri, Ayutthaya and Saraburi | 357 |
| Lopburi, Lopburi | 356 |
| Nakhon Nayok, Suphan Buri and Nong Khai | 355 |
| Krabi and Trat | 354 |
| Kanchanaburi, Chanthaburi, Chiang Rai, Tak, Nakhon Phanom, Buri Ram, Prachuap Khiri Khan, Phang Nga, Phitsanulok, Mukdahan, Sakon Nakhon, Songkhla (except Hat Yai district), Sa Kaeo, Surat Thani (except Koh Samui district) and Ubon Ratchathani, Sa Kaeo, Sakon Nakhon, Phitsanulok | 352 |
| Chumphon, Phetchaburi and Surin, Chumphon | 351 |
| Nakhon Sawan, Yasothon and Lamphun | 350 |
| Kalasin, Nakhon Si Thammarat, Bueng Kan, Phetchabun, and Roi Et, Bueng Kan, Roi Et | 349 |
| Chai Nat, Chaiyaphum, Phatthalung, Sing Buri and Ang Thong, Chai Nat | 348 |
| Kamphaeng Phet, Phichit, Maha Sarakham, Mae Hong Son, Ranong, Ratchaburi, Lampang, Loei, Sisaket, Satun, Sukhothai, Nong Bua Lamphu, Amnat Charoen, Udon Thani, Uttaradit and Uthai Thani, Sathun, Uttaradit | 347 |
| Trang, Nan, Phayao and Phrae | 345 |
| Narathiwat, Pattani and Yala | 337 |
Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.
Mercans Recommends
View PDF
Thailand – Employee Welfare Fund, Assistance Resignation/Death employee, Tax Allowance and Daily Minimum Wage Changes –1 January 2025 / 1 October 2025
Size
1.68 MB