How Salary Deductions Work in Thailand (2026 Guide) (2026)
Thailand’s 2026 payroll story is the Social Security ceiling’s first move in a generation — plus a brand-new Employee Welfare Fund from October. Here’s everything on a Thai payslip this year.
SSO — the 2026 ceiling jump
Ministerial Regulation B.E. 2568 (Royal Gazette, 12 December 2025) raised the SSO wage ceiling from ฿15,000 to ฿17,500/month from 1 January 2026 — the first change since 1995. Employee and employer each pay 5% (floor base ฿1,650), so the maximum is now ฿875/month per side (was ฿750). The same regulation phases in ฿20,000 (2029–2031) and ฿23,000 (2032+). The state adds 2.75% on top.
Employee Welfare Fund — new from 1 October 2026
Employers with 10+ employees must contribute 0.25% of wages from both employer and employee (no ceiling) from 1 October 2026 to 30 September 2031, rising to 0.50% each from October 2031 — unless a qualifying provident fund already covers all employees. Expect it as a new line on Q4-2026 payslips where it applies.
Income tax — the 50% deduction does the heavy lifting
Net taxable income = gross − 50% employment-expense deduction (capped at ฿100,000) − ฿60,000 personal allowance − SSO − other deductions (spouse ฿60,000, children, over-65 allowance ฿190,000, provident-fund contributions). Then the 8 brackets (0% to ฿150,000 … 35% above ฿5m), unchanged since 2017. With just the standard deductions, salaries up to ~฿310,000/year pay zero tax.
Minimum wage and filing
฿337–400/day by province (unchanged since 1 July 2025; no 2026 increase — Bangkok and top provinces at ฿400). Tax year is the calendar year; annual returns (PND 90/91) are filed by 31 March.
Worked examples
Example 1 — ฿50,000/month: SSO ฿875 → taxable ฿429,500 → tax ฿20,450/year → net ฿47,420.83/month.
Example 2 — ฿25,000/month: taxable ฿129,500 → zero tax → net ฿24,125/month.
Common mistakes
1. Old SSO ceiling in payroll software. Verify the ฿17,500 ceiling is live — 30 years at ฿15,000 makes it easy to miss.
2. The expired southern-provinces relief. A temporary 5%→3% SSO cut ran December 2025–May 2026 in 9 flood-affected provinces — it’s over; standard rates apply.
3. EWF surprise in Q4. Check whether your employer’s provident fund covers everyone — if not, the 0.25% starts in October.
Try it: Thailand salary calculator →
Thailand — frequently asked questions
Thailand salary FAQs
When did the SSO ceiling change?
1 January 2026: ฿15,000 → ฿17,500/month, the first change since 1995.
Who pays the Employee Welfare Fund?
Both sides — 0.25% each from 1 October 2026 (employers with 10+ staff, unless a provident fund covers all employees).
What’s the minimum wage in 2026?
฿337–400/day depending on province — unchanged since July 2025.
Are bonuses taxed?
Yes, as employment income — but the 50% expense deduction and allowances apply against total annual income first.