Thailand
Seizure, attachment and sale by public auction of property
Impact date: 4 June 2026 As part of the implementation of Thailand’s Employee Welfare Fund regime (see entry below), due to take effect on 1 October 2026, a new regulation was issued establishing detailed enforcement procedures against employers that fail to pay mandatory contributions to the Fund, whether in whole or in part. The regulation sets out the process for the seizure, attachment and public auction of employer assets in order to recover unpaid amounts, and aligns enforcement procedures with the Civil Procedure Code and the Administrative Procedure Act. The aim is to provide a clearer and more effective framework for enforcing employers’ statutory funding obligations under the new regime.
Employer implications/action needed Employers should ensure that they are prepared to comply with the Employee Welfare Fund contribution requirements from 1 October 2026, including reviewing payroll and finance processes to ensure contributions are calculated and remitted correctly and on time. Employers should also be aware of the strengthened enforcement powers available to the authorities in cases of non‑payment.
Employer risk Employers that fail to make the required contributions may face enforcement action, including seizure or attachment of assets and public auction procedures to recover outstanding amounts. The regulation indicates a stricter and more formalized enforcement approach by the authorities.
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Employee Welfare Fund
Impact date: 1 October 2026 In November 2024, Thailand issued a series of regulations implementing the Employee Welfare Fund (Fund). The Fund provides financial support to employees in cases of resignation, termination (regardless of any clauses) or death. The Fund will not apply if employers provide employees with a provident fund or an equivalent employee welfare fund managed by the employer.
Although originally intended to be effective from 1 October 2025, it has been deferred to 1 October 2026.
Employer implications/action needed From 1 October 2026 onwards, employers who employ 10 or more employees and who do not provide employees with a provident fund or an equivalent employee welfare fund are required to:
1. register employees with the Fund
2. deduct 0.25% from the employee’s wages and remit it to the Fund and
3. contribute 0.25% of the employee’s wages to the Fund
The deduction of employee’s wages (item 2.) and the employer’s contribution (item 3.) must be made on a monthly basis and remitted to the Fund by the 15th of the following month.
Employer risk Employers failing to remit the savings or contributions to the Fund by the 15th of the following month shall be subject to a late payment penalty, amounting to a 5% monthly surcharge. Employers failing to submit the required forms, notify changes or provide false information shall be subject to no more than 6-month imprisonment or a fine not exceeding THB 10,000 or both.
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