🇹🇭 Thailand: New Employee Welfare Fund (EWF) (Effective 1 October 2026)

Overview
Effective 1 October 2026, Thailand is introducing a new Employee Welfare Fund (EWF), requiring mandatory joint contributions from employees and employers. Existing provident funds and other employer-managed welfare funds must also comply with the new EWF regulations. This update has been confirmed by Thailand Local Partners.

Who is affected
All employees on Thai payroll.

Financial impact

Effective date and payroll timing
This change is effective 1 October 2026 and applies starting with the October 2026 payroll cycle. Contribution rates increase again on 1 October 2031.

Action Required for Clients
None. Contributions will be calculated and deducted automatically starting with the October 2026 payroll cycle. Clients who maintain a separate provident fund or other employer-run welfare fund in Thailand should confirm that fund's compliance with the new EWF regulations with their Customer Success Manager.

Questions? Contact your Customer Success Manager or our Support Team.