Starting from 1 October 2025, employers in Thailand have more duties towards their employees.

Employer duties:

  • The employers with 10 employees or more must arrange for their employees to be members of the Employee Welfare Fund.
  • They have to submit Form SorKorLor.3 listing the employees’ names and other particulars. After the employer has submitted this form, the Department of Labour Protection and Welfare shall issue a certificate of registration (Form SorKorLor.4 or 4/1) to the employer.
  • They have to notify the Department of Labour Protection and Welfare if there is any change in the form listing the employees’ names, by using For SorKorLor.3/2 within the 15th of the following month.
  • They have to deduct 0.25% from the employee’s compensation of the month and match the same amount with their money. Then submit it to the relevant authority by the 15th of the following month. Failure to do so will result in a fine of 5% per month on the outstanding amount. The rate will be changed to 0.5% from 1 October 2030 onward.

Employee duties:

  • An employee who works for an employer with 10 employees or more must enroll into the Employee Welfare Fund.
  • He must pay 0.25% of the compensation he receives in a month into the Fund through being withheld and submitted to the Fund by his employer (The rate will be changed to 0.5% from 1 October 2030 onward.)
  • He must report any changes that affects his Fund membership to his employer.
  • He must designate the beneficiary who will receive the benefits in case of his death.

Exemptions:

  • Employers with fewer than 10 employees
  • Employers who provide a provident fund under the Provident Fund Act. However, if some employees do not join the provident fund, the employer has to enroll them into the Employee Welfare Fund.
  • Employers who provide assistance to employees in the event of termination of employment or death according to the rules and procedures prescribed by the related Ministerial Regulations.
  • Employers exempted by some other laws.

Benefits of the Employee Welfare Fund:   

When the employee’s employment is terminated, the Department of Labour Protection and Welfare shall pay the employee the accumulated contributions, supplementary contributions, and any accrued interest from the Fund. In case of death of the employee, the Department of Labour Protection and Welfare shall pay the fund to his designated beneficiary.