Second Postponement of Thai Employee Welfare Fund Contributions to January 2027第二次延後繳納泰國員工福利基金至2027年1月
On 22 October 2026, the Royal Thai Government published a new Royal Decree regarding the Employee Welfare Fund (“EWF”).[1] Business owners and investors should take note that the mandatory collection of employee savings and employer contributions to the EWF has been postponed for a second time, moving the effective start date from 1 October 2026 to 1 January 2027.
2026 年 10 月 22 日，泰國皇家政府針對員工福利基金(“EWF”)發布一項新的皇家法令。企業主與投資人應注意，員工福利基金之員工儲蓄與雇主繳納提撥金的強制徵收已進行第二次延期，將生效日期從2026年10月1日往後延至2027年1 月1日。
Under the Labour Protection Act, employers with 10 or more employees who do not maintain a qualifying provident fund for all staff are mandated to contribute to the state-run EWF.
根據勞動保護法，雇用 10 名或以上員工且未替全體員工維持合格公積金的雇主，強制必須向國營的EWF繳納提撥金。
First Target: Initially slated for implementation earlier, the start date was previously rescheduled to October 1, 2025.[2]
最初目標： 該政策最初擬定更早實施，並先前已被重新排程至2025年 10月1日。
First Extension: It was subsequently extended to 1 October 2026 under the 2025 Royal Decree.[3]
第一次延期： 隨後依據2025年的皇家法令，延期至2026年10月1日。
Second Extension (Current Update): Due to recent severe flooding in several provinces across Thailand, many businesses faced operational delays, reduced revenue, and structural damage. Simultaneously, employees incurred unexpected living and repair expenses. Consequently, the effective date has been postponed again to 1 January 2027.
第二次延期(本次更新)： 由於近期泰國多個省份遭受嚴重水災，許多企業面臨營運延宕、營收減少以及結構性損壞。同時，員工也產生了非預期的生活與房屋修繕開銷。因此，生效日期再次延後至2027年1月1日。
To prevent additional financial strain on both employers and employees during this disaster recovery period, this Royal Decree is issued to grant another three-month buffer, moving the commencement date to 1 January 2027. Employers are not required to make deductions or employer contributions for the period of 1 October 2026 through 31 December 2026. Starting from 1 January 2027, both employers and employees are required to contribute an amount equal to 0.25% of the employee's salary as stipulated in related ministerial regulations.
為了避免在災後重建期間對雇主與員工造成額外的財務負擔，特此頒布本皇家公報以給予額外三個月的緩衝期，將施行日期移至2027年1月1日。在2026 年10月1日至2026年12月31日期間，雇主無須進行扣款或繳納雇主提撥金。自 2027年1月1日起，雇主與員工雙方皆須依相關部會法規之規定，繳納相當於員工薪資 0.25% 的金額。
[1] please refer to https://ratchakitcha.soc.go.th/documents/135427.pdf
[2] please refer to our article at https://www.ibc-firm.com/post/employee-welfare-fund-contributions-is-postponed-in-thailand泰國延後繳納員工福利基金
[3] please refer to our article at https://www.ibc-firm.com/post/mandatory-employee-welfare-fund-contributions-in-thailand-starting-october-2026泰國自-2026-年-10-月起強制實施繳-1
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