Employee Welfare Fund (EWF): Implementation Update
Employee Welfare Fund
By ATA Editorial
THAILAND • LABOUR & PAYROLL UPDATE
Employee Welfare Fund (EWF) is updated to 1 January 2027:
Following the publication of relevant regulations in the Royal Gazette on 22 October 2026, the commencement of Employee Welfare Fund (EWF) contributions is now scheduled to begin on 1 January 2027 (replacing the previous date of 1 October 2026).
At A Glance
10+ employees
Applies to private enterprises in Thailand with 10 or more staff, subject to exemptions for qualifying provident funds and other approved welfare arrangements.
0.25% each party
From 1 January 2027 to 31 December 2031, employers and employees each contribute 0.25% of qualifying wages.
No wage ceiling
Calculated on qualifying wages without a wage ceiling. Regular salary and fixed wage payments are generally included, while overtime, discretionary bonuses and genuine expense reimbursements require separate classification.
Statutory contribution rates
Contributions are shared equally between employers and employees.
| Proposed Period | Employee Contribution | Employer Contribution | |
|---|---|---|---|
| 1 January 2027 – 31 December 2031 | 0.25% | 0.25% | |
| From 1 January 2032 onward | 0.50% | 0.50% |
What You Need to Know About the Employee Welfare Fund (EWF)
What employees should expect
EWF deductions are scheduled to begin in January 2027. Contributions will be shown on applicable payslips for transparency, accessible through the ATA Payroll Platform .
Who is covered?
Employers with 10 or more employees, subject to exemptions for qualifying provident funds or other approved welfare arrangements.
Purpose of the fund
Provides financial protection upon termination of employment or death, subject to statutory rules and applicable eligibility conditions.
Tax treatment & regulatory updates
Official guidance regarding the personal income tax treatment of EWF contributions should be checked with the Thai Revenue Department. Employers should not assume the availability of a new tax allowance until the relevant legal basis and guidance are confirmed. ATA Services will continue monitoring announcements from the Ministry of Labour and other relevant authorities and will update payroll procedures and applicable tax calculations in line with official requirements.
Need support with Thailand payroll compliance?
Our team is here to help you navigate regulatory changes and prepare for the upcoming EWF requirements.