Countdown to 1 October 2026: Employers and Employees Must Start Saving into the Employee Welfare Fund (EWF)
The start date for collecting Employee Welfare Fund (EWF) contributions has been pushed back from the original 1 October 2025 to 1 October 2026.
From that date onward, under the Royal Decree Prescribing the Commencement Period for Collecting Accumulated and Contribution Funds for the Employee Welfare Fund B.E. 2567 and the Ministerial Regulation Prescribing the Rates of Accumulated and Contribution Funds for the Employee Welfare Fund B.E. 2567, Section 2, employers with 10 or more employees must comply with the requirements of the “Employee Welfare Fund.”
Employees will need to contribute starting at 0.25% of wages (2025–2030), rising to 0.5% from 2030 onward. This is a new measure the Thai government has introduced to build a financial safety net for employees in Thailand.
Why Does the Employee Welfare Fund Exist, and Who Benefits?
The Employee Welfare Fund was created to provide financial security for employees in several situations:
- Giving employees financial stability when they leave a job or pass away, so they have a lump sum to cover the transition period.
- Supporting employees who are unfairly dismissed or don’t receive their legally required severance pay, giving them a savings cushion to fall back on.
- Encouraging long-term joint savings between employers and employees, rather than relying solely on a lump sum from the employer.
- Strengthening Thailand’s overall welfare and labor protection system, extending coverage to employees who don’t yet have a provident fund.
Differences Between the Employee Welfare Fund and Other Funds
Many people wonder how the Employee Welfare Fund differs from the Social Security Fund and the Provident Fund. The key differences come down to whether participation is mandatory, where the money comes from, and each fund’s purpose, as shown below.
1. Employee Welfare Fund (EWF)
Mandatory only for employers with 10 or more employees (exempt if they already have a Provident Fund or equivalent welfare benefit). Funded by accumulated contributions from employees and matching contributions from employers at rates set by law. Serves as a guaranteed lump sum when an employee leaves the job or passes away.
2. Social Security Fund (SSF)
Mandatory for employers and employees in nearly all businesses under the law. Funded by contributions from employees, employers, and the government at rates set by social security law. Covers illness, disability, maternity, child support, old age, unemployment, and death.
3. Provident Fund (PVD)
A voluntary fund, set up when both employer and employee agree to it. Funded by accumulated contributions from employees and matching employer contributions under each company’s own fund rules. Serves as a long-term savings benefit for use after retirement, on terms set by the employer.
To summarize, the Employee Welfare Fund focuses on supporting employees only when they leave a job or pass away. This differs from the Social Security Fund, which offers broader protection across many situations, and from the Provident Fund, a voluntary benefit whose terms each company designs for itself.
Who Must Comply with the Employee Welfare Fund
The Employee Welfare Fund applies to workplaces with 10 or more employees. Employers in this group must register with the fund and remit contributions every month as required by law.
However, employers who already have a Provident Fund, or other welfare benefits that are equal to or better than the fund and cover all employees, are exempt from joining the Employee Welfare Fund. Exempt employers who still wish to join voluntarily may do so, provided their employees consent.
In Summary: if an employee is already a Provident Fund member, they don’t need to join the Employee Welfare Fund.
How Much Does the Employee Welfare Fund Collect?
Collection of accumulated and matching contributions for the Employee Welfare Fund begins on 1 October 2026. The rate is split into two periods under the Ministerial Regulation, as follows:
Both employees and employers must remit funds at the same rate every month — a portion withheld from the employee’s wages, plus a matching portion contributed by the employer.
Example: How Employee Welfare Fund Contributions Are Calculated
- Monthly salary case: An employee earning 12,000 baht a month has an accumulated contribution of 0.25%, or 30 baht, and the employer contributes another 0.25%, also 30 baht — totaling 60 baht per month into the fund.
- Daily wage case: An employee earning 400 baht a day, working 26 days a month, earns 10,400 baht total. The accumulated contribution at 0.25% comes to 26 baht, and the employer contributes another 26 baht — totaling 52 baht per month into the fund.
What Employers Must Do for the Employee Welfare Fund
Employers can currently handle Employee Welfare Fund matters through the online portal of the Department of Labour Protection and Welfare.
- Submit the employee list form (Sor Kor Lor 3 or Sor Kor Lor 3/1) under the 2024 regulations.
- Report any changes using Sor Kor Lor 3/2 by the 15th of the following month.
- Note: If the equivalent Social Security forms (Sor Por Sor 1-01, Sor Por Sor 1-03, or Sor Por Sor 6-15) have already been filed, this counts as complete — no need to file again.
- Withhold and remit the 0.25% accumulated contribution every time wages are paid, by the 15th of the following month. Even in a month when wages aren’t paid as scheduled, the contribution must still be remitted as if they had been.
- Pay the 0.25% employer contribution on wages during the same period as the accumulated contribution.
What Employees Must Do for the Employee Welfare Fund
- Become a member automatically if working at a workplace with 10 or more employees. For workplaces below that threshold, employees who want to join voluntarily need their employer’s consent first, then register under the 2024 regulations.
- Contribute 0.25% of wages from 1 October 2026 to 30 September 2031, with the employer withholding and remitting it each month on the employee’s behalf — employees don’t need to pay it themselves.
- Notify the employer of any changes, such as details on the employee list form or naming a beneficiary to receive the welfare payment in case of death.
What Happens If Employers Are Late Remitting Employee Welfare Fund Contributions?
If an employer remits an incomplete amount or is late, they must pay an additional 5% per month in surcharges (a fraction of a month counts as a full month if it reaches 15 days; less than that is waived), under Section 131, paragraphs two and three. Both the accumulated and matching contributions carry the same liability.
Summary
The Employee Welfare Fund will formally begin collecting accumulated and matching contributions from 1 October 2026, for employers with 10 or more employees (unless they already have a Provident Fund or equivalent welfare benefit). The rate starts at 0.25% of wages and rises to 0.5% from 1 October 2031.
Employers are responsible for registering with the fund and maintaining the employee roster, and for withholding and remitting accumulated and matching contributions accurately and in full by the 15th of the following month. Failure to comply may result in both civil and criminal liability.
Employees, meanwhile, have the right to claim back their accumulated and matching contributions along with returns when they leave their job — whether by resignation, retirement, dismissal, or death — and may check the amounts their employer has remitted at any time.
FAQ
The Employee Welfare Fund is a fund established under labor law to provide employees with a financial guarantee when they leave a job or pass away. Employers with 10 or more employees must join automatically, unless they already have a Provident Fund or equivalent welfare benefit covering all employees.
Employees contribute at a rate of 0.25% of wages starting 1 October 2026, rising to 0.5% from 1 October 2031 onward, with the employer matching at the same rate.
Employers must remit both accumulated and matching contributions by the 15th of the month following the month wages were withheld.
A late employer must pay an additional surcharge of 5% per month on the outstanding amount, and may also face civil or criminal liability as prescribed by law.
Employees are entitled to claim back their accumulated and matching contributions upon resignation, retirement, dismissal, contract termination, or death (in the case of death, their heirs are entitled to claim on their behalf).
Employees or their heirs submit a claim at their local Labour Protection and Welfare Office, along with supporting documents such as a certificate confirming the end of employment, or a death certificate if claiming on behalf of a deceased employee, plus a copy of their ID card.
The Employee Welfare Fund only covers leaving a job or death, while the Social Security Fund offers broader coverage, including illness, disability, maternity, child support, old age, and unemployment.
If the company’s Provident Fund covers all employees and its terms are no lower than what the law requires, the company is exempt from having to join the Employee Welfare Fund as well.
