On 14 October 2026, the Thai Cabinet has approved in principle three draft regulations proposed by the Ministry of Labour to defer the implementation of the Employee Welfare Fund (EWF) contribution regime by a further three months. The collection of employee and employer contributions to the EWF will commence on 1 January 2027, instead of the currently scheduled date of 1 October 2026. The postponement will become legally effective upon the relevant regulations have been formally enacted and published in the Government Gazette.
The proposed postponement is intended to alleviate the financial burden on employers and employees who continue to face economic challenges, including the impact of recent flooding and broader economic uncertainties.
The proposed regulations will:
- Defer the commencement of EWF contribution collection to 1 January 2027.
- Postpone the effective date for employer and employee contributions accordingly.
- Align the effective date of the regulations governing EWF benefits payable upon an employee's termination or death.
The contribution rates remain unchanged:
- 1 January 2027 – 31 December 2031
- Employee: 0.25% of wages
- Employer: 0.25% of wages
- From 1 January 2032 onwards
- Employee: 0.50% of wages
- Employer: 0.50% of wages
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
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