Skill development proportion and Fund contribution

An employer with 100 or more employees must have at least half of its average workforce for the year developed. For each person short, it pays a contribution to the Skill Development Fund by the end of March of the following year.

Reporting years 2566–2569Runs in your browserDSD documents cited

This is not a Department of Skill Development (DSD) website. Use the figures to plan; the amount you owe is what DSD checks.

How it is worked out

Count employees at the end of every month, all branches together, under the Labour Protection Act. [6][3]
Find the first month of the year with 100 or more employees and count from that month to December, including later months that fall below 100. [6][3]
Add those months and divide by the number of months, dropping any fraction: the average. [6][3]
Average × 50%, dropping any fraction: the number of people to develop. [9][3]
If you develop at least that many, no contribution. Otherwise: lowest minimum wage × 30 × people short × months counted × 1%. [9][7]
Paid after 31 March: a surcharge of 1.5% a month from 1 April; a part month of 15 days or more counts as a month, less is dropped. [3][5]

DSD’s own example

Month-end headcounts January–December add up to 1,245; ÷ 12 = 103 (fraction dropped). People to develop: 103 × 50% = 51. With nobody developed, the 2569 contribution is 10,110 × 51 × 12 × 1% = 61,873.20 baht. With 28 developed, 23 are short: 27,903.60 baht. [3]

Contribution base by year

Reporting year	File and pay by	Lowest minimum wage (baht a day)	Monthly base (× 30)	Per person short, full year
2026 (B.E. 2569)	31 Mar 2027	337	10,110	1,213.20
2025 (B.E. 2568)	31 Mar 2026	337	10,110	1,213.20
2024 (B.E. 2567)	31 Mar 2025	330	9,900	1,188.00
2023 (B.E. 2566)	31 Mar 2024	328	9,840	1,180.80

Years 2564 and 2565 had temporary reduced rates under notices this site has not read, so they are not offered. The base for 2570 has not been published. [4][7]

Who counts as developed

Counts

Employees trained to upgrade skills or change trade in a DSD-approved course
Employees who passed a national skill standard test
Employees certified for knowledge and competence
Developed employees who left during the year
Foreign employees with a work permit

Does not count

Pre-employment training
Courses not yet approved
Another employer’s employees
The same person twice in one year, even after several courses or a course and a test

DSD’s method sheet places “count 1 person per course” next to “no double counting of a person in the same year”. This calculator counts distinct people; if some people took several courses, ask DSD before filing. [3]

Filing guide

Two jobs at two different times: A. get courses approved during the year so people count, and B. file form สท.2 with any contribution the following year.

During the reporting year, before training

A. Course approval

Plan an upskilling or change-of-trade course and ask DSD to approve the course and the number of trainees.
Keep the training certificates approved by the registrar; they go with form สท.2.
For skill standard tests or competency certification, keep each person’s certificate.
Keep one list of developed people so each is counted once.

The approval procedure, documents and deadlines have not been verified from official documents here. Ask the skill development office in your province.

[3][2]

By 31 March of the following year

B. Form สท.2 and the contribution

Complete form สท.2: month-end headcounts, the average, the number to develop, the number developed and the contribution.
File through DSD’s electronic system. If that is not possible: in Bangkok at Institute for Skill Development 13 Bangkok or Bangkok Skill Development Offices 1–5; elsewhere at the DSD office in the province.
With branches, the head office files one combined form.
Attach proof of headcount (SSO forms สปส.1-10 for the past 12 months, the employee register or wage records), copies of training, test or competency certificates, and a power of attorney if someone files for you. Sign every copy.
Pay with the form. Payment is complete when the receipt is issued.

If you met the proportion, form สท.2 has a box for “no contribution due”, but the documents checked do not say clearly whether you must file in that case. Ask DSD.

[7][8][2]

Lawful ways to reduce the contribution

Develop employees in approved courses: Each person counted saves 1,213.20 baht (2569, 12 months counted).
Use skill standard tests or competency certification: They count like training; each person still counts once.
Get courses approved before you count them: Courses still awaiting approval do not count.
Spread development across people: Sending the same person to more courses adds nobody.
File and pay by 31 March: Avoids the 1.5% monthly surcharge.

Kept separate from the contribution

Tax (Revenue Department): A company or juristic partnership is exempt from corporate income tax on income equal to 100% of what it spends training its own employees, or sending them to study or train at a government institution or one named by the Ministry of Finance (Royal Decree No. 437), under conditions set by the Director-General of the Revenue Department that this site has not checked. It lowers tax, not the contribution, and the calculator does not work it out.
Grants and other benefits: Not checked.
Exempt organisations: Seasonal farming, fishing, forestry, livestock or salt farming without year-round employees; private schools; private higher-education institutions; foundations, charities and other non-profit organisations.

[6][9][10][11]

Questions

Which employers must do this?

Industrial, commercial and other businesses in every locality with 100 or more employees, except seasonal farming businesses, private schools, private higher-education institutions and non-profit organisations. [6]

Headcount fell below 100 during the year. Does it still apply?

Yes. Once a month reaches 100, every month from then to December is counted, including months that fall below 100. [3]

One employee took two courses. How many people is that?

One. A person counts once in a year, including someone who was both trained and tested. [3]

Do developed employees who left count?

Yes, if they were developed under the rules that year. [3]

How is the 2569 contribution worked out?

The lowest minimum wage for 2569 is 337 baht, so the monthly base is 10,110 baht. Contribution = 10,110 × people short × months counted × 1%, or 1,213.20 baht per person short over 12 months. [4][3]

What does paying late cost?

A surcharge of 1.5% a month on the unpaid amount. DSD’s example: 61,873.20 baht paid on 15 April 2570 is one month late, a surcharge of 928.10 baht. [3][5]

Scope and limits

Reporting years 2566–2569 only.
No amount for a business that closed during the year: the documents checked do not cover it.
Does not check whether your courses are approved; it uses your figures.
The surcharge assumes the whole contribution is paid on one date; part payments are not worked out.
Files nothing, contacts nobody and sends your figures nowhere.

Sources

checked 4 Nov 2026

Privacy: calculated on this page only. No company or employee names, ID numbers or uploads. Figures are not stored, logged or put in the link; closing or reloading the page clears them.