[Thailand] Payroll & Compliance: Employee Welfare Fund (EWF) (Classic)

What is Employee Welfare Fund?

The Employee Welfare Fund (EWF) is a statutory fund under Thailand’s Labour Protection Act. Both employers and employees are required to contribute to the fund. The EWF aims to provide financial support to employees in the event of termination of employment, death, or being declared dead by a court as a missing person.

The EWF provides financial support to eligible employees who lose their employment, including through resignation, dismissal, or redundancy.

When does EWF take effect?

EWF contributions will start from 1 October 2026.

Who is required to contribute?

Generally, employers with 10 or more employees are subject to EWF requirements, unless an applicable exemption applies.

What is the EWF contribution rate?

• From 1 October 2026 to 30 September 2031:

Employer contribution: 0.25% of wages

Employee contribution: 0.25% of wages

• From 1 October 2031 onwards:

Employer contribution: 0.50% of wages

Employee contribution: 0.50% of wages

How is the employee contribution paid?

The employer deducts the employee's contribution from their wages and pays it together with the employer's contribution to the EWF.

When must the contribution be paid?

EWF contributions must generally be submitted by the 15th day of the following month.

For example, the contribution for October 2026 is due by 15 November 2026.

Example Calculation

If an employee's monthly wages are THB 30,000:

Employee contribution: 30,000 × 0.25% = THB 75

Employer contribution: 30,000 × 0.25% = THB 75

Total EWF contribution = THB 150

Note: EWF requirements may be subject to applicable exemptions and subsequent regulatory guidance.

Employee Welfare Fund (EWF) Setup Guides

• How to Set up the Employee Welfare Fund (EWF) Setting – Configure company-level EWF information.
  
• How to Configure Employee Welfare Fund (EWF) Contributions – Configure EWF contributions for individual employees.
• How to Apply Employee Welfare Fund (EWF) Contribution to Pay Types – Set which pay types are subject to EWF contributions.
• Generate Employee Welfare Fund (EWF) Forms –  Generate EWF Forms.