Thailand is set to roll out a groundbreaking Employee Welfare Fund (EWF), spearheaded by the Department of Labor Protection and Welfare. Designed to bolster financial security for workers, this new scheme becomes mandatory starting 1 October 2026.
On 26 August 2025, the Cabinet approved the Ministry of Labour’s proposal to delay the commencement of Employee Welfare Fund contributions. The scheme will now begin on 1 October 2026 (B.E. 2569). This adjustment has been made in light of ongoing economic uncertainties. By postponing implementation, the government aims to reduce the immediate financial pressures on both employers and employees, helping to safeguard jobs and support business continuity during this challenging period.
Below, we give you an overview of the important things to note.
- Who must participate?
The EWF applies to all employers with 10 or more employees, unless they already provide a qualifying provident fund or comparable benefits. Employees – not covered by such plans, including many expatriates -are required to join.
- Who is exempted?
Employers may be exempted from the Employee Welfare Fund (EWF) if they already provide one of the following:
- Registered provident fund – under SEC regulations, where both employer and employee contribute between 2–15% of wages.
- Comparable financial scheme – provided it:
- Is jointly funded by employer and employee (minimum 2% each),
- Deposits contributions into traceable, individual employee accounts, and
- Allows employees or their beneficiaries to access funds in cases of resignation, termination, or death.
Note: If an existing scheme excludes certain staff (e.g., probationary employees), those individuals must still be enrolled in the EWF.
- What does the EWF provide?
The EWF acts as a safety net by offering lump-sum compensation in key situations such as:
- Job loss or termination,
- Death (with benefits paid to beneficiaries),
- Retirement (based on eligibility criteria),
- Other cases that may be defined by future regulations.
The total amount payable will depend on length of service and contributions accumulated.
- What are the contribution details?
| Period | Employer Contribution | Employee Contribution | Deadline |
| 1 October 2026 – 30 September 2031 | 0.25% of wages | 0.25% of wages | 15th of following month |
| From 1 October 2031 onwards | 0.50% of wages | 0.50% of wages | 15th of following month |
Employers must remit contributions by the 15th of the following month. Late payments incur a 5% surcharge per month, and failure to comply may lead to fines or imprisonment.
- What are the steps employers need to take?
Employers must take action to ensure compliance with the new EWF requirements. Key steps include:
- Verify Exemption Status:
- Employers with 10 or more employees must register unless they qualify for exemption through a provident fund or comparable welfare scheme.
- Supporting documents must be submitted to the Department of Labour Protection and Welfare (DLPW) for approval.
- Register with the Department of Labour Protection and Welfare (DLPW):
- Registration for the Employee Welfare Fund (EWF) is administered by the Department of Labour Protection and Welfare (DLPW), which operates under the Ministry of Labour.
- Submission channels (likely digital) will be detailed in upcoming regulations. Early registration is advised to avoid penalties.
- Deduct and Contribute Monthly as per contributions explained above
- Remit Payments on Time
- Contributions must be submitted by the 15th of the following month (e.g., October payroll due by 15 November).
- Payment methods and platforms will be outlined by the DLPW or the DLPW / Ministry of Labour website for upcoming updates or official announcements regarding the EWF portal.
- Maintain Accurate Records
- Employers must keep detailed records of:
- Employee wage data,
- All relevant contribution reports,
- Proof of payment.
- Employers must keep detailed records of:
Records may be subject to government audit, making accurate and timely reporting essential.
- What should employees take note of?
When employment ends for any reason including resignation, retirement, or termination, employees can claim the total of their own and the employer’s contributions plus accrued interest. In cases of death, designated beneficiaries may receive the funds.
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For further information on Thailand’s Employee Welfare Fund, please refer to official Thailand government website: https://ewf.labour.go.th/2015-12-03-05-01-09.
