Employee Welfare Fund Contributions is Postponed in Thailand泰國延後繳納員工福利基金

On 26 August 2025, the Thai Cabinet approved a one-year postponement of mandatory contributions to the Employee Welfare Fund (EWF) to 1 October 2026.

泰國內閣於2025年8月26日批准將員工福利基金 (EWF) 強制繳款延後一年至 2026 年 10 月 1 日。

The EWF is was established under the Thai Labor Protection Act B.E. 2541 (1998) (LPA). It provides financial support to employees in cases such as termination of employment, death, severe illness, disability, or other emergencies as specified by the EWF Committee.

EWF是根據佛曆2541年(1998)泰國勞動保護法(LPA)成立的。此基金會在員工終止僱傭關係、過世、重病、殘疾或EWF委員會指定的其他緊急情況下，提供員工經濟援助。

Under the LPA, employers with more than ten employees are required to register their employees with the EWF. In November 2024, the Department of Labor Protection and Welfare announced ministerial regulations and royal decrees for the EWF.

根據勞動保護法，員工超過10人的雇主必須向EWF登記員工。勞動保護和福利部於2024年11月公佈針對EWF的部會法規和皇家法令。

The EWF is mandatory for the registered companies in Thailand; however, some companies in some industries are exempted according to the following criteria:

在泰國註冊的公司必須繳納 EWF；但是，某些行業的某些公司根據以下標準可獲得豁免：

Not exempted from EWF 未得EWF豁免	Exempt from EWF 從EWF豁免
Businesses with 10 or more employees as of 1 October 2026 截至 2026 年 10 月 1 日，員工人數為 10 人或以上的企業	Businesses with fewer than 10 employees 員工少於 10 人的企業
Do not provide the provident fund or other employee welfare fund for employee 不提供員工公積金或其他員工福利基金	Provide the provident fund or equivalent welfare funds that meet or exceed the provident fund’s contribution rates and complies with the EWF’s ministerial regulations 提供符合或超過公積金繳費率的公積金或同等福利基金，並遵守EWF的部會規定
Employers with a provident fund under the following circumstances: 雇主在下列情況可繳存公積金： Ø   Employees are not enrolled in the provident fund 員工未參加公積金 Ø   Employees are in their probationary period must contribute to the fund until they join the provident fund 員工在試用期內必須繳交公積金，直至加入公積金 Ø   Employees who leave the provident fund but remain employed must contribute during the waiting period to re-enroll 離開公積金但仍在職的員工必須在等待期內繳納公積金才能重新加入	Certain industries, such as fisheries and non-profit organizations, private schools, and universities 某些行業，例如漁業和非營利組織、私立學校和大學

The decision to delay the implementation in respect to current economic challenges, including rising minimum wages, U.S. trade tariffs, and regional geopolitical tensions. These challenges have placed significant pressure on both businesses and the labor market, prompting the government to offer temporary relief through this deferral. Therefore, the postponement of the collection of savings and contributions is appropriate to maintain employment and alleviate the financial burden on both employers and employees.

推延實施的決定是鑑於當前的經濟挑戰，包括最低工資上漲、美國貿易關稅以及地區地緣政治緊張局勢。這些挑戰給企業和勞動力市場帶來了巨大壓力，促使政府透過推延實施提供暫時的緩解。因此，推延徵收儲蓄和繳款對於維持就業和減輕雇主和員工的財務負擔是適當的。

As a result of the postponement, the following regulations will now come into effect on October 1, 2026:

由於延期，以下法規將於 2026 年 10 月 1 日生效：

Ø   Royal Decree determining the Commencement Period for Savings and Contributions to the Employee Welfare Fund;

確定員工福利基金儲蓄繳款開始期限的皇家法令;

Ø   Ministerial Notification specifying the Rates of Savings and Contributions; and

明確儲蓄和繳費率的部長通知；以及

Ø   Ministerial Notification outlining the Criteria and Procedures for Employers to Provide Assistance in Cases of Termination of Employment or Death.

部長通知概述雇主在終止僱用或過世情況下提供援助的標準和程序。

Contribution rates remain unchanged. The contribution rates are the following:

繳費率維持不變。繳費率如下：

Ø   0.25% of employees’ wages from 1 October 2026 - 31 September 2031

2026年至10月1日2031年9月31日，員工薪資的0.25%

Ø   0.50% of employees’ wages from 1 October 2031 onwards

自2031年10月1日起，員工薪資的0.50%

Period 期間	Employer Contribution 雇主繳款	Employee Contribution 員工繳款	Deadline 期限
1 October 2026 – 30 September 2031 2026年10月1日-2031年9月31日	0.25% of wages 薪資的0.25%	0.25% of wages 薪資的0.25%	15th of following month 下個月 15 日
From 1 October 2031 onwards 自2031年10月1日起	0.50% of wages 薪資的0.50%	0.50% of wages 薪資的0.50%	15th of following month 下個月 15 日

At the same time, the criteria for collecting contributions and savings to the Employee Welfare Fund remain unchanged. These have also been approved by the Employee Welfare Fund Committee.

同時，員工福利基金的繳款及儲蓄標準維持不變，並已獲得員工福利基金委員會同意。

Employers who failed to submit forms or changes on time will face a civil penalty of 5% per month on the amount due and/or a criminal penalty of up to six months’ imprisonment or a fine of up to 10,000 baht, or both.

未能及時提交表格或變更的雇主將面臨每月應付金額 5% 的民事罰款和/或最高六個月監禁或最高 10,000 泰銖罰款的刑事處罰，或兩者併罰。

#thaiemployeewelfarefund #泰國員工福利基金 #thaiemployee #泰國員工

#泰國勞工 #泰國勞工產假 #泰國產假 #thailaw #泰國法律 #泰國中文律師 #IBC法律金融會計事務所 #泰國律師 #泰國法律事務所 #泰國律師事務所 #泰國會計 #泰國審計 #泰國會計事務所 #泰國審計事務所 #法律顧問 #泰國會計師 #泰國華人律師事務所 #thaiaccountant #thailawyer #IBCFirm #ThaiLawFirm #ThaiAccountingFirm #泰國台灣律師