Key dates
- Labour Protection Act (No. 9) in force: new leave and the employment-conditions form
- Skill-standard wage notice (No. 15) published
- Skill-standard wages for four trades in force
- Royal Decree moving the Employee Welfare Fund start published
- Employee Welfare Fund deductions begin
- End of the month for filing the 2027 employment-conditions form
Summary table
Scroll the table sideways for more columns.
| Update | Category | Effective | Who is affected |
|---|---|---|---|
| Maternity leave of 120 days, and two new kinds of leave | Changed before 2026, still to implement | 7 Dec 2025 (2568) | Every private employer under the Labour Protection Act, and female employees of any nationality: daily, monthly, fixed-term or on probation. |
| Employment-conditions form: employers file it themselves each January | Changed before 2026, still to implement | Every January | Employers with 10 or more employees in total. |
| Employee Welfare Fund deductions start 1 January 2027 | Published in 2026, effective later | 1 Jan 2027 (2570) | Businesses with 10 or more employees, except employers with a provident fund or welfare for leaving or death under the ministerial regulation. |
| Skill-standard wages for four more trades | In force in 2026 | 14 Sep 2026 (2569) | Employers who assign work needing the skill standard in these four trades, and employees who have passed the national skill-standard test. |
| Draft: social security section 33 for three more groups of employees | Draft or watch item, not a requirement | Not in force | Employees in crop, forestry and livestock businesses; employees of individual employers such as housekeepers, gardeners and drivers; and employees of street stalls. |
| A rate regulation matching the new Employee Welfare Fund start date | Draft or watch item, not a requirement | Watch | Employers starting Employee Welfare Fund deductions. |
Where should I start?
Pick the work you look after to see the tasks drawn from the verified updates above.
HR checklist from “Thailand HR Legal Updates 2026: What Should HR Do First?” Checked 6 Nov 2026 · nunnaphat.com
Payroll
- Legal requirementPay up to 60 days of maternity leave.Maternity leave of 120 days, and two new kinds of leave
- Legal requirementPay 50% for child-care leave days and full pay for up to 15 days of spouse leave.Maternity leave of 120 days, and two new kinds of leave
- Legal requirementDeduct 0.25% of wages as employee savings from 1 Jan 2027.Employee Welfare Fund deductions start 1 January 2027
- Legal requirementPay the employer’s 0.25% contribution.Employee Welfare Fund deductions start 1 January 2027
- Good practiceEstimate employer cost: monthly payroll × 0.25%.Employee Welfare Fund deductions start 1 January 2027
- Legal requirementSet the role’s wage floor by skill level, from the day the certificate is received.Skill-standard wages for four more trades
Leave & benefits
- Legal requirementRaise maternity leave to 120 days and add the two new leave types.Maternity leave of 120 days, and two new kinds of leave
- Good practiceSet the supporting documents: the child’s medical certificate, marriage registration, and the birth date for the 90-day window.Maternity leave of 120 days, and two new kinds of leave
Policies & communication
- Good practiceRevise the handbook or work rules that state leave, with Legal checking the wording.Maternity leave of 120 days, and two new kinds of leave
- Good practiceTell managers and employees in writing, dated.Maternity leave of 120 days, and two new kinds of leave
- Good practiceCheck whether your provident fund or welfare scheme exempts you, and record the result.Employee Welfare Fund deductions start 1 January 2027
- Good practiceTell employees in advance what the new deduction is and when it starts.Employee Welfare Fund deductions start 1 January 2027
- Good practiceSet how certificates are received and tell production or engineering managers.Skill-standard wages for four more trades
HR systems
- Good practiceConfigure the leave types in the HRIS effective 7 Dec 2025 and check leave that spans that date.Maternity leave of 120 days, and two new kinds of leave
- Good practiceAdd the deduction in the HRIS and tell the payroll vendor the start date.Employee Welfare Fund deductions start 1 January 2027
- Good practiceRecord the certificate receipt date in the HRIS.Skill-standard wages for four more trades
Reporting & compliance
- Legal requirementFile the employment and working conditions form within January each year.Employment-conditions form: employers file it themselves each January
- Legal requirementNotify changes in writing within the month after they happen.Employment-conditions form: employers file it themselves each January
- Good practiceHave headcount, working hours and benefits data ready by the end of December.Employment-conditions form: employers file it themselves each January
- Good practiceFollow the Department of Labour Protection and Welfare for the remittance method and forms.Employee Welfare Fund deductions start 1 January 2027
Pick at least one area to see tasks.
A starting list, not a complete legal compliance assessment. Nothing you select is stored or sent.
Checked, but not in the list
- Social security wage ceiling for 2026
- The Social Security Office lists a 2568 regulation on the minimum and maximum wages used for contributions, but its text could not be opened on the day checked (the download page was under maintenance). This article gives no figure: check sso.go.th before changing payroll. [11]
- Minimum wage
- No new notice in 2026 as of the day checked. The Ministry of Labour lists notice No. 14, in force 1 Jul 2025, as the latest. [9]
- Temporary social security cut in nine southern provinces
- A regional measure for December 2025 – May 2026 that has ended; its operative instrument was not read, so it is not listed.
- Personal income tax, tax year 2026
- The Revenue Department has not published the 2569 PND91 instructions. This site’s tax calculators cover tax year 2568 only, so they are not linked here.
Tools for the same years
Questions and answers
With 120 days’ maternity leave, how many days does the employer pay?
Up to 60, under the amended section 59. Insured employees can still claim the Social Security maternity allowance of 50% of wages. [1][2]
Who can take leave to support a spouse giving birth?
A legally registered spouse of any gender: up to 15 days at full pay, used within 90 days of the birth. [1][2]
When do Employee Welfare Fund deductions start?
1 January 2027, under the Royal Decree published on 22 Oct 2026, at 0.25% of wages from each side under the 2568 regulation. [4][6]
Did the minimum wage change in 2026?
Not as of 6 Nov 2026. The latest is notice No. 14, in force 1 Jul 2025. [9]
What is the 2026 social security wage ceiling?
This article gives no figure because the regulation’s text could not be opened on the day checked. Check sso.go.th before changing payroll. [11]
Sources
Instruments from the Royal Gazette and government agencies; the date is when the author opened each one.
- Labour Protection Act (No. 9) B.E. 2568, Royal Gazette vol. 142 part 74 Kor, 7 Nov 2025In force 7 Dec 2025 (s. 2: 30 days after publication) · Checked
- Ministry of Labour explanation of the Labour Protection Act (No. 9) B.E. 2568 (Department of Labour Protection and Welfare)Official explanation, not the Act itself · Checked
- Labour Protection Act B.E. 2541, consolidated to Act No. 7 (2019) by the Council of State: the earlier text of ss. 41, 59, 115/1 and 130Text before the 2025 amendment · Checked
- Royal Decree setting the start of Employee Welfare Fund collection B.E. 2569, Royal Gazette vol. 143 part 65 Kor, 22 Oct 2026Collection from 1 Jan 2027 (s. 4); repeals the 2568 decree · Checked
- Royal Decree on the start of Employee Welfare Fund collection B.E. 2568, Royal Gazette vol. 142 part 59 Kor, 14 Sep 2025Repealed; had set 1 Oct 2026 · Checked
- Ministerial Regulation on Employee Welfare Fund contribution rates B.E. 2568, Royal Gazette vol. 142 part 60 Kor, 15 Sep 2025Listed as current by the Department of Labour Protection and Welfare · Checked
- Department of Labour Protection and Welfare, legal division: list of labour protection instruments (current and repealed)Status on the day checked · Checked
- Wage Committee notice on skill-standard wage rates (No. 15), dated 29 Jan 2026, Royal Gazette vol. 143 special part 150 Ngor, 16 Jun 2026 (Ministry of Labour copy)In force 14 Sep 2026 · Checked
- Ministry of Labour: minimum wage notices (latest listed: No. 14)No. 14 in force 1 Jul 2025 · Checked
- Government Public Relations Department: Cabinet approves in principle a draft Royal Decree extending social security coverage, 25 Aug 2026Draft, not in force · Checked
- Social Security Office: list of ministerial regulations (includes the 2568 regulation on minimum and maximum wages for section 33 contributions)Title only; the text could not be opened on the day checked · Checked
Change history
- First published; every item checked against its instrument the same day
Each update is stored as its own record with status, publication and effective dates, who it covers and when it was last checked. This page does not monitor the law automatically; corrections are recorded here. The 2026 edition stays at this address when a later edition is published.