Has the Employee Welfare Fund Been Postponed? When Will It Start?
Employee Welfare Fundhas been postponed again. The start date for collecting employee and employer contributions has been moved from October 1, 2026, to January 1, 2027, under the Royal Decree published in the Royal Gazette on October 22, 2026. In the initial period, employers and employees will each contribute 0.25% of wages, according to the draft ministerial regulation approved by the Cabinet.
Table of Contents:
- Has the Employee Welfare Fund Been Postponed? When Will It Start?
- How Many Times Has the Employee Welfare Fund Been Postponed?
- When Will Employee Welfare Fund Contributions Begin, and How Much Must Be Paid?
- What Are the Three Legal Measures Related to the Latest Postponement?
- Summary: Has the Employee Welfare Fund Been Postponed? When Will It Start?
- FAQ: Frequently Asked Questions About the Employee Welfare Fund
How Many Times Has the Employee Welfare Fund Been Postponed?
It has been postponed twice. Each postponement was made by issuing a new Royal Decree to replace the previous one, as follows:
| Royal Decree | Scheduled Collection Start Date | Status |
|---|---|---|
| B.E. 2567 (2024) Edition | October 1, 2025 | Repealed by the B.E. 2568 (2025) edition |
| B.E. 2568 (2025) Edition (Royal Gazette, September 14, 2025) | October 1, 2026 | Repealed by the B.E. 2569 (2026) edition |
| B.E. 2569 (2026) Edition (Royal Gazette, October 22, 2026) | January 1, 2027 | Currently in force |
*Information as of October 2026
First Postponement: From October 1, 2025, to October 1, 2026
The Royal Decree B.E. 2568 (2025), announced on September 14, 2025, cited economic volatility and slowdown, as businesses, employers, and employees had to adapt to increasing competition from both domestic and international factors. The start date was therefore postponed by one year to reduce the financial burden on both sides.
Second Postponement: From October 1, 2026, to January 1, 2027
The Royal Decree B.E. 2569 (2026), announced on October 22, 2026, stated that flooding had forced some employers to suspend or slow operations, while some employees had lost income or needed money to repair their homes. Starting contribution collection during this period would have increased the burden on both sides, so the start date was postponed by another three months.
When Will Employee Welfare Fund Contributions Begin, and How Much Must Be Paid?
Collection will begin on January 1, 2027, under Section 4 of the Royal Decree B.E. 2569 (2026). Employees and employers will contribute at the same rate, as follows:
| Period | Employee Contribution | Employer Contribution |
|---|---|---|
| January 1, 2027 – December 31, 2031 | 0.25% of wages | 0.25% of wages |
| From January 1, 2032 onward | 0.5% of wages | 0.5% of wages |
The rates in the table are based on the draft ministerial regulation on employee and employer contribution rates, which has not yet been officially enacted.
Example An employee earns THB 20,000 per month. From 2027 to 2031, the employee contributes THB 50 and the employer contributes THB 50, for a total of THB 100 per month. From 2032 onward, each side contributes THB 100, for a total of THB 200 per month.
What Are the Three Legal Measures Related to the Latest Postponement?
The Cabinet considered three legal measures proposed by the Ministry of Labour in October 2026. Their statuses are as follows:
- Royal Decree Prescribing the Commencement Date for Collection of Employee and Employer Contributions to the Employee Welfare Fund B.E. 2569 (2026): Published on October 22, 2026, postponing the collection start date to January 1, 2027.
- Draft Ministerial Regulation Prescribing Employee and Employer Contribution Rates for the Employee Welfare Fund: Sets the rates at 0.25% and 0.5% for each side according to the table above. It remains a draft.
- Draft Ministerial Regulation Prescribing the Criteria and Procedures for Providing Welfare to Employees Who Leave Employment or Die: Revises the effective date of the B.E. 2567 (2024) ministerial regulation to align with the new contribution collection start date. It remains a draft.
Summary: Has the Employee Welfare Fund Been Postponed? When Will It Start?
The fund has been postponed twice. The latest postponement moves the contribution collection start date to January 1, 2027. The initial rate of 0.25% of wages for each side is still awaiting official ministerial regulation. HR teams should therefore prepare their payroll systems before the collection start date. HumanSoft will update this article once the ministerial regulation is officially enacted. If you are not yet familiar with the fund, read the overview at Employee Welfare Fund Explained: What It Is and When It Takes Effect
References
- Royal Gazette: Royal Decree Prescribing the Commencement Date for Collection of Employee and Employer Contributions to the Employee Welfare Fund B.E. 2569 (2026)
- Royal Gazette: Royal Decree Prescribing the Commencement Date for Collection of Employee and Employer Contributions to the Employee Welfare Fund B.E. 2568 (2025)
- Thansettakij: Cabinet Resolution Postpones Employee and Employer Contributions to the Employee Welfare Fund Until January 1, 2027
FAQ: Frequently Asked Questions About the Employee Welfare Fund
Q: How Much Must Employers and Employees Contribute to the Fund?
A: Each side contributes 0.25% of wages from January 1, 2027, to December 31, 2031, and 0.5% from January 1, 2032 onward, according to the draft ministerial regulation. For example, with wages of THB 20,000, each side contributes THB 50 per month during the initial period.
Q: How Much Must Employers and Employees Contribute to the Fund?
A: Each side contributes 0.25% of wages from January 1, 2027, to December 31, 2031, and 0.5% from January 1, 2032 onward, according to the draft ministerial regulation. For example, with wages of THB 20,000, each side contributes THB 50 per month during the initial period.
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