Thailand
Maternity and paternity leave amendments
Impact date: 7 December 2025 onwards The Labor Protection Act B.E. 2541 (1998) is being amended to support pregnant female employees and their legal spouses in raising a newborn, including an amendment for employees of governmental entities. The maximum period for maternity leave has been extended to 120 days (previously 98 days) with 100% of wages for 60 days (previously 45 days). Such a female employee may take another 15-day leave consecutive with the previous leave under circumstance where the child was born with a condition that leads to a risk of complications, abnormalities, or disabilities (a medical certificate is required).
Moreover, an employee may now take paternity leave for up to 15 days with 100% of wages within 90 days after the date of childbirth. Lastly, employees of governmental entities will receive the same level of entitlements and benefits under the Labor Protection Act as private entity’s employees.
Employer implications/action needed Employers should update their work rules or employment contracts to reflect the current increasement of maternity leave benefits and include certain relevant conditions and requirements. It is advisable that employers inform existing employees so they may take such leave.
Employer risk Employers failing to make payment for the 120-day maternity leave, the 15-day consecutive leave, and the 15-day paternity leave at the prescribed amount, shall be subject to a fine not exceeding THB 20,000.
Employee Welfare Fund
Impact date: 1 October 2026 In November 2024, Thailand issued a series of regulations implementing the Employee Welfare Fund (Fund), which was established under the Labor Protection Act B.E. 2541 (1998). 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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