Mandatory Employee Welfare Fund Contributions in Thailand Starting October 2026泰國自 2026 年 10 月起強制實施繳納員工福利基金新規
Starting from 1 October 2026, business establishments in Thailand with 10 or more employees are legally required to participate in the Employee Welfare Fund. This new mandate specifically applies to employees who are not members of a provident fund. Regarding the previous notification 'Employee Welfare Fund Contributions is Postponed in Thailand', the Thai Cabinet approved on 26 August 2025, a one-year postponement of this policy's effective date to 1 October 2026.
自 2026 年 10 月 1 日起，泰國擁有 10 名或以上員工的企業必須依法參與員工福利基金（Employee Welfare Fund）。此項新規專門適用於未參加公積金（Provident Fund）的員工。 依據先前的通知” 泰國延後繳納員工福利基金”， 泰國內閣已於 2025 年 8 月 26 日核准將此政策生效日延後一年至 2026 年 10 月 1 日。
1. Applicability and Core Rules
適用範圍與核心規範
The fund is established to ensure financial coverage for employees lacking provident fund memberships.
該基金的設立是為了確保未受公積金保障的員工能獲得財務支持。
Companies are required to deduct the employee's contribution directly from their wages.
企業必須直接從員工的薪資扣除員工應繳交的金額。
Employers must provide an equal matching amount as the employer's contribution to the fund.
雇主必須提供等額的配比資金作為雇主對該基金的繳納款。
2. Contribution Rates and Timeline
繳納費率與時間表
1 October 2026 to 30 September 2031: The employee contributes 0.25% of their wages, and the employer contributes 0.25% of the wages.
2026 年 10 月 1 日至 2031 年 9 月 30 日： 員工繳納薪資的 0.25%，雇主繳納薪資的 0.25%。
From 1 October 2031 onwards: The contribution rate increases to 0.50% of wages for the employee and 0.50% of wages for the employer.
自 2031 年 10 月 1 日起： 繳納費率將提高至員工 0.50% 及雇主 0.50%。
3. Practical Calculation Example
實際計算範例
If an employee receives monthly wages of THB 20,000, THB 50 will be deducted from their salary each month as the employee contribution.
若員工的月薪為 20,000 泰銖，每月將從其薪資中扣除 50 泰銖作為員工繳納款。
The company will contribute an additional THB 50 per month, resulting in a total monthly contribution of THB 100 to the Fund.
公司將每月額外繳納 50 泰銖，使每月匯入該基金的總額達到 100 泰銖。
4. Employee Entitlements and Pending Procedures
員工權益與待定程序
Upon termination of employment, eligible employees are entitled to receive payments from the Employee Welfare Fund in accordance with the criteria, procedures, and conditions prescribed by law.
在終止僱傭關係時，符合資格的員工有權依據法律規定的標準、程序與條件，從員工福利基金中領取款項。
Employers will commence deducting employee contributions from the wages payable for October 2026 onwards.
雇主將從 2026 年 10 月份應付的薪資開始進行員工繳納扣款。
As noted in the recent announcement from the Accounting team, the official procedures and channels for submitting and remitting these contributions have not yet been announced by the authorities.
依據會計團隊近期公告，官方尚未正式公布本項繳納款的申報與匯繳方式
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