Here are Thailand’s statutory updates for 2026.
Effective January 2026
Social Security Contribution Salary Base Increase
The Thai Ministry of Labor has increased the maximum salary base for calculating Social Security contributions as part of a phased update to strengthen social protection, effective from 1 January 2026. The update introduces a three-phase schedule for future salary base adjustments while keeping the contribution rate unchanged.
Key Points:
- Phase 1 (2026–2028): Maximum wage base THB 17,500; maximum monthly contribution THB 875.
- Phase 2 (2029–2031): Maximum wage base THB 20,000; maximum monthly contribution THB 1,000.
- Phase 3 (2032 onward): Maximum wage base THB 23,000; maximum monthly contribution THB 1,150.
- Contribution rate remains 5% for employers and employees.
- Employers must update payroll systems and budget for higher costs for employees above the previous cap.
Source: Lexology
Full Compliance with BOI Foreign Staff Rules
The Thai Board of Investment (BOI) will begin full enforcement of its updated foreign staffing regulations for all BOI-promoted companies from 1 January 2026. While elements of the framework were introduced earlier, this date marks the point at which legacy BOI-promoted projects must fully comply with the new requirements governing foreign employee approvals and workforce composition.
Key Points:
- BOI-promoted companies must have an approved foreign employee hiring plan covering the number of foreign staff, job titles, responsibilities, and qualifications. Only positions listed in the approved plan may be used when applying for work authorisation.
- The requirement applies to projects issued a promotion certificate before 2 July 2025, bringing them into line with newer promoted projects already subject to the rules since 1 October 2025.
- Minimum monthly salary thresholds for foreign staff continue to apply: Executives THB 150,000; Management THB 75,000; Operations THB 50,000.
- Manufacturing and production companies with 100 or more employees must maintain a workforce comprising at least 70% Thai nationals.
- Employers are required to submit PND1 Kor and PND1 tax documentation for foreign employees as part of ongoing compliance.
- The BOI will not approve foreign employee positions that have not been pre-registered under the approved hiring plan.
Source: Board of Investment, Eos Global Expansion
Revised Work Permit Submission Options
The Thailand Investment and Expat Services Center has introduced new work permit application submission methods for Rapid Process companies.
Key Points:
- Rapid Process-eligible employers may submit work permit applications manually (without e-Work Permit screenshots) or via the online e-Work Permit system.
- Employers not eligible for Rapid Process must continue with standard manual submissions.
Source: Fragomen