Thai employers should file and pay social security contributions by the 15th of the month after wages are paid.11Social Security Act B.E. 2533 (1990), Office of the Council of State (in Thai)krisdika.go.th This covers both the share deducted from each employee's wages and the matching employer share. Settlr Global files these contributions every month as part of its payroll and employer of record work in Bangkok, so this guide follows the cycle the way a working payroll team runs it.
1Social Security Act B.E. 2533 (1990), Office of the Council of State (in Thai)krisdika.go.th
Key takeaways
- Contributions are due by the 15th of the month after the wage payment. Filing through the SSO e-Service and paying by e-Payment generally adds 7 working days.22Social Security Office, Ministry of Labour (in Thai)sso.go.th2Social Security Office, Ministry of Labour (in Thai)sso.go.th
- Late payment carries a surcharge of 2 percent per month on the outstanding contribution.1
- Wages are counted from a floor of THB 1,650 up to a ceiling the SSO sets.2 Check the ceiling before each payroll run.
- Employers can pay by SSO e-Payment bank deduction, through online portals or in person at an SSO branch.2
- Overseas companies with no Thai entity can hand registration and monthly filing to an employer of record in Thailand.
About the Author
This guide was prepared by the Settlr Global payroll team under Managing Director Gagan Ajmani, who has 15+ years of regional experience across Southeast Asia. The Settlr Global platform has processed payroll and compliance work for 200+ clients across 15+ countries, and Settlr Global's payroll service includes monthly SSO filing.
What do Thailand social security employer contributions cover?
Social security contributions are the monthly payments an employer remits to the Social Security Office (SSO). The 15th deadline applies to the full amount: the employee share deducted from wages plus the employer's matching share.1
The money goes into the Thai Social Security Fund. The fund pays insured employees benefits for sickness, maternity, invalidity, death, child allowance, old age and unemployment.2
- A part-time or low-paid employee therefore still produces a minimum contribution.
- An upper wage ceiling caps the wages counted. The ceiling can change, so payroll settings should follow the current SSO announcement.2
- Foreign employees working legally for a Thai employer are generally insured on the same basis as Thai staff.1
- Last month's settings may not apply this month.
Before closing payroll, a team should confirm the current rate and ceiling on the SSO website.2 The Payroll Tax Calculator gives a planning estimate of total employer cost.
When is the SSO deadline and how does the grace period work?
The deadline is set by the payroll date.
The SSO grants 7 extra working days only when the employer does both of these things:2
- files through the SSO e-Service
- pays through e-Payment
| Route | Deadline | What to plan for |
|---|---|---|
| Paper filing or payment at an SSO branch | 15th of the following month | Branch hours and document checks |
| SSO e-Service filing with e-Payment | 15th plus 7 working days | Both filing and payment must be electronic |
We generally advise clients to treat the 15th as the real deadline and keep the grace period as a buffer. A company that plans around the last grace day has no margin left if a bank debit fails, an approver is travelling or a public holiday changes the working-day count.
Adding both dates to the Thailand Tax Calendar 2026 puts them next to the month's withholding tax and VAT dates.
Filing and paying through the SSO e-Service
Electronic filing is the only route that earns the grace period.2 The sequence below assumes the employer already holds an SSO e-Service account.
- Step 1: Close payroll and list each employee's wages. Apply the THB 1,650 floor and the current wage ceiling.
- Step 2: Notify the SSO of new joiners and leavers within the periods it sets, so the SSO employee list matches payroll.2 Joiner and leaver notices should reach the SSO before payroll closes to avoid delays near the deadline.
- Step 3: Sign in through the SSO e-Service login with the establishment's employer account and submit the month's contribution data.
- Step 4: Pay through e-Payment, either by automatic deduction from a participating bank or through an online portal. Paying in person at a local SSO branch is also accepted, but without the grace period.
- Step 5: Download the receipt and reconcile it to the payroll ledger and the bank statement.
Joiner and leaver notices
The SSO publishes the forms and time limits for registering new insured employees and reporting those who leave.2 In practice, a payroll team keeps one checklist per month: every new hire on payroll has a confirmed joiner notice, and every leaver has a confirmed exit notice. If either list is out of step, the monthly contribution file will not match the SSO's employee records, and the mismatch usually surfaces only when an employee tries to claim a benefit.
Reconciling the receipt
Reconciliation is the step most often skipped. A useful routine is to compare three figures each month: total contributions in the payroll register, the amount on the SSO receipt and the debit on the bank statement. All three should agree to the baht. Any difference should be traced before the next payroll run, because an underpayment left in place keeps attracting the monthly surcharge.1 Keep the receipt with the month's payroll file so auditors and the SSO can see when each payment was made.
What happens if social security contributions are paid late?
A missed deadline turns a routine payment into a debt that grows every month. The SSO imposes a surcharge of 2 percent per month on the outstanding contribution.1
The calculation is:
Surcharge = unpaid contribution x 2% x months outstanding
On an unpaid contribution of THB 20,000, each month adds THB 400.
The unpaid amount includes the employee share already taken from salaries. Until it is paid, the employer is holding money its staff believe has reached the fund.
An employer that finds a missed payment should file and pay straight away. Waiting for the next payroll cycle adds another month of surcharge.
Who should handle SSO filing: in-house payroll, payroll outsourcing or an employer of record?
The 15th applies whoever files. The right owner of the task depends on whether the company has its own Thai entity.
| Setup | Who files with the SSO | Suits |
|---|---|---|
| In-house payroll | The company's HR or finance staff | A Thai entity with staff trained on the SSO e-Service |
| Payroll outsourcing | A provider, generally under the company's own employer registration | A Thai entity that wants SSO filed together with payroll and withholding tax |
| Employer of record | The EOR, as legal employer under its own Thai company | An overseas company with no Thai entity |
People searching for a PEO in Thailand are often describing the same need. A PEO arrangement generally assumes the client already has a local entity. A company without a Thai entity needs a provider that is itself the legal employer, and that is what an employer of record in Thailand does. With Settlr Global, a first hire generally takes about 2 days, and pricing starts from THB 8,999 per employee per month for a local hire or THB 10,999 for an expat hire, with the client funding salary and statutory costs including social security.
Companies that have their own entity often pair payroll outsourcing in Thailand with accounting services in Thailand. That way each SSO receipt reconciles to the same ledger as withholding tax and VAT.
Frequently asked questions
How do I use the SSO e-Service login as an employer?
Your company first registers as an employer with the SSO, then requests an e-Service account for the establishment. The SSO sets the documents and steps, so check its official website for the current requirements.2
What is the penalty for paying SSO contributions late?
The SSO charges a surcharge of 2 percent per month on the outstanding contribution.1 It keeps accruing until you pay in full.
Do foreign employees pay into the Thai Social Security Fund?
Foreign employees working legally for a Thai employer are generally insured on the same basis as Thai staff.1 Their visa and work permit should be in place before their first payroll run.
Can an overseas company pay Thai social security without a Thai entity?
Generally not directly, because a registered Thai employer files the contributions. An employer of record files under its own Thai company, and you fund the costs.
About Settlr Global
Settlr Global is the operating arm of WOWS Global, a Singapore-incorporated corporate advisory and investment banking group, and provides a one-platform ecosystem for business operations in Thailand. It combines payroll, HR, legal, tax and incorporation support under a single team, so founders do not have to coordinate separate local agencies. The platform has processed payroll and compliance work for 200+ clients across 15+ countries, from early-stage startups to established multinational enterprises. Its Employer of Record service lets companies hire in Thailand in about two days, with or without a local entity.
If you want social security filed alongside payroll and withholding tax ahead of each 15th, get in touch with the Settlr Global team at settlrglobal.com.
References
- Social Security Act B.E. 2533 (1990), Office of the Council of State (in Thai)krisdika.go.th
- Social Security Office, Ministry of Labour (in Thai)sso.go.th
