On December 12, 2025, Thailand’s Ministry of Labor published a ministerial regulation prescribing the minimum and maximum wages used as a base for calculating social security contributions. The regulation, which takes effect on January 1, 2026, sets a flat minimum base wage of THB 1,650 per month and a phased increase of the maximum base wage over the following six years, as outlined in the table below. Impact on Social Security Benefits Not only will monthly contributions increase as a result of the adjustment to the maximum wages used as a base for calculating social security contributions, but the maximum benefits available to insured persons will also be enhanced, as shown in the next table. Employer Obligations From January 1, 2026, employers must correctly withhold wages and remit social security contributions for both the employer’s and employees’ portions in compliance with the revised thresholds. Failure to comply may expose employers to penalties under the Social Security Act B.E. 2533 (1990). Employers should ensure that payroll systems are updated as necessary to reflect these changes to the wage ceiling used for social security contribution calculations.

Thailand has amended the Labor Protection Act to significantly expand family leave benefits and strengthen employment protections, effective December 7, 2025. The Labor Protection Act (No. 9) B.E. 2568 (2025), published in the Government Gazette on November 7, 2025, provides enhanced maternity and paternity benefits, introduces new childcare leave provisions, and extends labor protections to certain public sector contractors. Key changes introduced by the amendments are detailed below. Extended Maternity Leave Female employees are now entitled to up to 120 days of maternity leave per pregnancy, increased from 98 days. Employers must pay full wages for 60 days, increased from the current 45 days. New Childcare Leave for Health Complications Female employees who have taken maternity leave are entitled to an additional 15 days of leave to care for newborns with health complications, disabilities, or conditions that could lead to future medical risks. This leave requires a medical certificate and is compensated at 50% of the employee’s regular wage. New Paternity Leave Male employees are now entitled to 15 days of paid paternity leave to support their spouse or partner during childbirth. This new leave allowance may be taken before or within 90 days after childbirth, with employers required to pay full wages for all 15 days. Protection for Public Sector Contractors The law extends protection to individuals engaged under service contracts with government agencies, including central, regional, and local administrations, state enterprises, and public organizations. When such workers are supervised or controlled in a manner similar to employees, the contracting government agencies must provide them with rights and benefits equivalent to those under the Labor Protection Act, including remuneration, weekly holidays, public holidays, annual leave, sick leave, regulated working hours, and rest periods. New Annual Reporting Requirement All employers with 10 or more employees must now submit an

On September 24, 2025, Thailand’s House of Representatives voted to approve two draft amendments to the Labor Protection Act in their first reading, aiming to enhance workers’ rights and quality of life through improved working conditions, expanded leave entitlements, and stronger antidiscrimination protections. Key provisions of the draft amendments are outlined below. Draft Bill on Workers’ Rights This draft bill focuses on improving working conditions, working hours, and annual leave entitlements. The key provisions include: Limiting normal working hours to no more than 40 hours per week, reduced from the current 48 hours per week. For hazardous work, as defined by ministerial regulations, the maximum working hours are set at 35 hours per week, reduced from the current 42 hours per week. Mandating at least 2 days off per week, with no more than 5 consecutive working days between rest days. This is an increase from the current requirement of at least 1 day off per week, with the interval between days off not exceeding 6 days. Providing annual leave entitlement of at least 10 working days after the completion of 120 consecutive working days, compared to the current entitlement of 6 days after 1 year of employment. Draft Bill on Workers’ Quality of Life This draft bill is designed to enhance workers’ quality of life and promote equality and nondiscrimination in the workplace. The new additions to the Labor Protection Act include: Menstrual leave for female employees: Up to 3 days per month, which shall not be counted as sick leave or deducted from other statutory leave entitlements. Family caregiving leave: Employees are entitled to up to 15 working days per year to care for close family members or loved ones. For absences of 5 or more days, employers may request supporting documents such as a medical certificate