Statutory and legislative payroll changes in Thailand, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
THB 400 daily minimum wage for Bangkok, hotels and entertainment venues
Effective 1 Jul 2025
From 1 July 2025 the minimum daily wage is THB 400 in Bangkok and nationwide for type 2, 3 and 4 hotels under the Hotel Act and entertainment establishments under the Entertainment Place Act.
For the employer
- Pay at least THB 400 per day to covered workers from 1 July 2025; the new rates supersede lower contractual wages.
For the employee
- Covered workers are entitled to at least THB 400 per day.
Source: Tilleke & Gibbins - Thailand raises minimum wage for Bangkok and certain businesses nationwide · Last verified 1 October 2026
Social Security Fund wage ceiling rises to THB 17,500 (max contribution THB 875)
Effective 1 Jan 2026
From 1 January 2026 the maximum monthly wage used to calculate Social Security Fund contributions is THB 17,500 for 2026-2028, rising to THB 20,000 for 2029-2031 and THB 23,000 from 2032.
For the employer
- Calculate employer contributions on wages up to THB 17,500; the maximum is THB 875 per month in 2026-2028 (THB 1,000 in 2029-2031; THB 1,150 from 2032).
- Update payroll systems for the new base.
For the employee
- Employee maximum contribution is also THB 875 per month in 2026-2028.
Source: KPMG Thailand - Tax News Flash Issue 157 (January 2026) · Last verified 1 October 2026