Thailand’s long-anticipated Employee Welfare Fund (EWF) was originally due to launch on 1 October 2025. In August 2025, the Thai Cabinet approved a one-year postponement, and the fund is now set to take effect on 1 October 2026. The underlying framework, contribution structure, and employer obligations remain the same, only the start date has moved. Employers should treat this as extra preparation time, not a reason to deprioritise compliance.
This article is based on information available as of August 2026, including the Royal Decree published in the Royal Gazette on 14 September 2025, giving legal effect to the postponement approved by the Thai Cabinet on 26 August 2025. For the most current details, please refer to official government publications or consult AO Accounting & Advisory.
What Is the Employee Welfare Fund?
Established under the Labor Protection Act B.E. 2541 (1998) and given effect through a Royal Decree issued on 13 November 2024, the EWF is a mandatory savings scheme administered by Thailand’s Department of Labor Protection and Welfare. It is designed to provide employees with a financial safety net in situations such as termination of employment or death, particularly for workers who are not already covered by a comparable company scheme.The Postponement: What Changed
On 26 August 2025, the Thai Cabinet approved a one-year delay to the enforcement of EWF contributions. The decision reflected concerns raised by employers about the financial burden of a new mandatory contribution amid a challenging economic environment, including rising minimum wages, US trade tariffs, and ongoing regional uncertainty. The postponement was formally enacted on 14 September 2025, when the Royal Gazette published the Royal Decree setting the new commencement period for EWF savings and contributions, which revoked the original 2024 decree and fixed the new start date at 1 October 2026. Related Ministerial Regulations covering contribution rates and assistance criteria for employees have been shifted to the same date.| Item | Detail |
|---|---|
| Original start date | 1 October 2025 |
| Revised start date | 1 October 2026 |
| Cabinet approval date | 26 August 2025 |
| Royal Gazette publication date | 14 September 2025 |
Contribution Structure (Unchanged, Just Shifted)
The contribution rates themselves have not changed, only the dates they apply from have moved back by one year:- First phase: 1 October 2026 to 30 September 2031: employers and employees each contribute 0.25% of the employee’s wages.
- Second phase: From 1 October 2031 onward: the rate rises to 0.5% of wages for both parties.
- Employee contribution (0.25%): THB 30
- Employer contribution (0.25%): THB 30
- Total monthly contribution: THB 60
Employer Obligations
Once the EWF takes effect on 1 October 2026, employers with 10 or more employees must:- Register employees: Submit Form SorKorLor.3 to the Department of Labor Protection and Welfare, listing employee details.
- Make monthly contributions: Deduct the employee’s share from wages, match it with the employer’s contribution, and submit both by the 15th of the following month.
- Keep records current: Notify the Department of any change in employee status using Form SorKorLor.3/2 within 15 days.
Exemptions
Employers may be exempt from the EWF if they already provide:- A qualifying Provident Fund: A defined contribution fund registered under the Provident Fund Act B.E. 2530 (1987), with combined employer and employee contributions of 2% to 15% of wages.
- Comparable assistance: A benefits programme using individual bank savings accounts for each employee, with both parties contributing at least 2% of wages.
Penalties for Non-Compliance
- Financial penalty: A surcharge of 5% per month on unpaid contributions.
- Legal consequence: Imprisonment for up to six months, a fine of up to THB 10,000, or both.
What Employers Should Do Now
With an extra year before enforcement begins, this is the right time to get ahead of the requirement rather than wait for it. We recommend employers:- Review whether an existing Provident Fund or comparable scheme already qualifies for exemption.
- Assess payroll systems for readiness to calculate and remit EWF contributions.
- Plan employee communications well ahead of the 2026 start date.
- Keep watching for the formal Royal Decree and Ministerial Regulations giving legal effect to the new timeline.
This article is based on information available as of August 2026, including the Royal Decree published in the Royal Gazette on 14 September 2025, giving legal effect to the postponement approved by the Thai Cabinet on 26 August 2025. For the most current details, please refer to official government publications or consult AO Accounting & Advisory.
