Complete Guide to Employer Statutory Costs in Thailand (2025)

SSF contributions are 5% of monthly salary from both employer and employee, capped at THB 15,000/month (maximum THB 750/month each). The fund covers seven benefits: sickness, maternity, disability, death, child allowance, old-age pension, and unemployment. The cap has not changed since 2013 and applies uniformly nationwide.

The Workmen Compensation Fund is 100% employer-funded at 0.2-1.0% of annual payroll depending on industry risk classification, averaging approximately 0.4%. Employers with 100+ employees must spend at least 1% of payroll on employee training or pay the equivalent as a Skills Development Levy to the government fund.

While not legally required, provident funds are extremely common among medium and large employers in Thailand. Typical contribution rates are 5% each from employer and employee, with rates ranging from 2% to 15% of salary. Provident fund contributions are tax-deductible within statutory limits.

Mandatory employer statutory costs in Thailand are approximately 6-7% of gross salary: SSF 5% + WCF ~0.4% + Skills Levy 1% = approximately 6.4%. This is among the lowest in ASEAN. However, many employers offer voluntary provident fund contributions (typically 5% each), bringing practical employer costs to approximately 11-12%. Employers should also budget for statutory severance pay (up to 400 days' wages for long-serving employees), annual leave, and 13+ public holidays.