Employer of Record in Thailand: what one employee really costs

Questions people ask before booking a demo

How much do statutory employer contributions add to a salary in Thailand?

Very little on a professional salary, because the base is capped. At this page's example of US$30,000 — about THB 83,000 a month — the employer pays the social security maximum of THB 875 a month plus about THB 40 a month for the Workmen's Compensation Fund: roughly US$27 a month, or 1.1% of pay. On a salary at or below the THB 17,500 ceiling the same 5% rate costs the employer the full 5%.

Did the Thai social security ceiling change in 2026?

Yes. The wage base had been capped at THB 15,000 a month since 1995. A ministerial regulation published in the Government Gazette on 12 December 2025 raised it to THB 17,500 from 1 January 2026, and sets THB 20,000 from 2029 and THB 23,000 from 2032. The employer's maximum monthly contribution therefore went from THB 750 to THB 875 — about US$26 — and will reach THB 1,150 in 2032. Pages quoting THB 750 are working from the old regulation.

Does Thailand have a mandatory 13th month or pension fund?

Neither. There is no statutory 13th-month pay, though a discretionary annual bonus is common and usually written into the contract. There is no mandatory occupational pension either: a provident fund is voluntary and set up by agreement, typically 3% to 5% matched. Old-age cover sits inside the 5% social security contribution, which is why the employer's statutory bill stops where it does.

What is the real cost of ending a Thai contract?

Severance, not notice. Thailand has no at-will termination: dismissal must rest on just cause, and dismissal without cause needs one full payment cycle of notice plus statutory severance that steps up with length of service once 120 days of work are complete. That is why Thai probation periods are usually written as 119 days. Ask the provider whether it accrues the severance monthly or invoices it at the end.

What does an employer of record in Thailand actually charge on top?

The provider fee, and it dwarfs the statutory charges here. At US$30,000 the employer on-cost is about US$27 a month, while published EOR fees run to several hundred dollars a month — several times the entire statutory bill. That makes the fee, and any deposit, FX margin or benefits add-on, the number to negotiate in Thailand rather than the payroll charges themselves. Compare the all-in monthly totals in the table above, which already include both.