Dec 17, 2025 1 min read

Thailand – Social Security Wage Ceiling Changes – December 2025

As approved by the Cabinet and published in the Royal Gazette of Thailand the following changes have been implemented for the wage ceiling changes in phases starting from 1 January 2026.

New multi‑year maximum wage base (cap) for SSF contributions

A three‑phase increase to the maximum monthly wage base used to calculate Social Security Fund (SSF) contributions.

The minimum monthly wage base remains THB 1,650 across all three phases.

Implementation Timelines

Reform AreaMaximum Wage CeilingMaximum Employer ContributionMaximum Employee Contribution
Personal Income TaxTHB 17,500THB 875THB 875
New Revenue ServiceTHB 20,000THB 1,000THB 1,000
Digital Tax systemTHB 23,000THB 1,150THB 1,150

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Thailand: Social Security Wage Ceiling changes in multiple phases
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