Contributors
Sorrawis Wimonkulwanich
Legal Manager
Starting October 1, 2025, Thailand will officially launch the Employee Welfare Fund (EWF) — a major
step forward in protecting workers’ financial well-being. After years of delay, this mandatory fund,
grounded in the Labour Protection Act B.E. 2541 (1998), is now set in motion following a royal decree
and regulations passed in late 2024.
What Is the Employee Welfare Fund?
The EWF is a government-mandated fund designed to support employees during key life events such as:
- Job termination (especially without severance pay)
- Voluntary resignation
- Death
- Other cases determined by the EWF Committee
It aims to:
- Fill gaps in Thailand’s existing social security system
- Provide financial support for workers not covered by employer-sponsored provident funds
- Encourage long-term savings among Thai employees
Who Must Join the Fund?
Mandatory for:
- All employers with 10 or more employees in Thailand
- This includes all branches under one employer (employee count is total)
Exemptions:
- Employers already providing a registered provident fund or equivalent benefits
- Employers with fewer than 10 workers
- Specific sectors such as fisheries, non-profit organizations, and private schools
Note: Even exempt employers must ensure coverage for any employees not enrolled in an alternative
scheme
Contribution Requirements
Period
| Employer Contribution | Employee Contribution |
Oct 1, 2025 – Sep 30, 2030 | 0.25% of salary | 0.25% of salary |
From Oct 1, 2030 onward | 0.5% of salary | 0.5% of salary |
Who Is Covered?
The fund covers all types of employees, including:
- Full-time and part-time workers
- Probationary staff
- Temporary workers
- Employees without formal contracts
This promotes broader worker protection and encourages formal labor practices.
Action Item for Employers
- Review your current employee benefit schemes to assess whether you must enroll in the
EWF. - Set up administrative systems for monthly contributions and recordkeeping.
- Ensure timely compliance to avoid penalties and interest charges.
- Communicate clearly with your workforce about payroll deductions and benefits under the
EWF.
Key Takeaway
The Employee Welfare Fund 2025 marks a significant shift in Thailand’s labor law. While it introduces
new responsibilities for businesses, it also reflects the government’s push to create a fairer, more resilient workforce.
Employers are strongly encouraged to begin preparing now to ensure smooth compliance ahead of the
October 1 launch.
