How to Manage SSO Thailand: Understanding Social Security Laws and Contributions

Expanding or operating a business in Thailand means engaging with the country’s statutory social security system early and correctly. Unlike discretionary benefits, SSO Thailand compliance is mandatory and closely monitored by regulators.

For HR managers, payroll specialists, and finance leads, understanding how social security in Thailand works is quite important. Errors can result in penalties, employee disputes, or delays in benefits claims, all of which create avoidable operational risk.

This guide explains how SSO Thailand works, who must contribute, how contributions are calculated, and how employers stay compliant, with special attention to foreign employees and common mistakes companies make.

What Is SSO Thailand and the Social Security Office?

SSO Thailand refers to Thailand’s compulsory social security system administered by the Social Security Office (SSO). It operates under the Social Security Act and forms the backbone of Thailand’s employee welfare framework.

The Social Security Office is responsible for:

• Collecting employer and employee contributions
• Managing insured member records
• Administering benefits such as healthcare, maternity, disability, and retirement
• Enforcing compliance for registered employers

Here’s an overview of mandatory coverage under social security in Thailand:

Any employer with one or more employees is required to register with the SSO. Once registered, eligible employees must be enrolled, and contributions must be deducted and submitted monthly.

This obligation applies across industries and company sizes, including local Thai businesses, regional subsidiaries, and international companies operating in Thailand.

How Social Security in Thailand Works

At its core, the social security system in Thailand is a contributory system. Both employers and employees make monthly contributions based on the employee’s salary, subject to statutory caps.

Who is covered?

Employees are generally covered if they:

• Are aged 15 to 60
• Are formally employed under an employment contract
• Earn a regular salary
  

Coverage typically starts from the first day of employment, not after probation.

What benefits does SSO Thailand provide?

SSO Thailand offers insured employees access to several statutory benefits, including:

• Healthcare benefits through designated hospitals
• Maternity benefits, including childbirth allowances
• Disability benefits for work-related and non-work-related cases
• Death and survivor benefits
• Old-age pension or lump-sum retirement benefits

These benefits are tied directly to the employee’s contribution history and social security number, making accurate payroll reporting critical.

Read next: Understanding Thailand's Employee Welfare Fund

SSO Thailand Contributions for Employers and Employees

Under SSO Thailand, social security contributions are shared between the employer and the employee. Under Section 33 of Thailand’s Social Security Act, both parties contribute a fixed percentage of monthly wages, with these contributions funding the benefits employees rely on throughout their working life, from healthcare access to retirement payouts. 

Once an employee is eligible, contributions are mandatory, and employers are responsible for calculating, deducting, and submitting them correctly every payroll cycle.

Employer vs employee contribution structure

SSO Thailand follows a fixed-percentage model:

• Employee contribution: 5% of monthly salary
• Employer contribution: 5% of monthly salary
• Government contribution: Paid separately by the state

Both the employer and employee contributions are calculated from the same salary base and must be submitted together to the Social Security Office each month.

Contribution caps and salary ceilings

To prevent excessive deductions, SSO Thailand applies a statutory monthly salary ceiling of 15,000 baht for contribution calculations.

This means:

• Contributions are calculated only on the first 15,000 baht of an employee’s salary.
• Any earnings above this amount are not subject to SSO contributions.
• The maximum contribution per party is 750 baht per month (5% of 15,000 baht).
  

Understanding and applying this cap correctly is critical. Over-deducting can lead to payroll disputes, while under-deducting creates compliance risk.

Example: 

Madee is a customer support executive with a monthly salary of 18,000 baht; she earns more than the salary ceiling.

In this case, SSO Thailand only considers the capped amount. Her monthly SSO calculation:

• Contribution base used: 15,000 baht
• Employee contribution (5%): 750 baht
• Employer contribution (5%): 750 baht
  

From Madee’s perspective, 750 baht is deducted automatically from her monthly salary. In return, Madee is fully insured under and eligible for healthcare services, maternity or disability benefits (if applicable), and long-term retirement benefits.

From the employer’s side, the matching 750 baht must be submitted alongside payroll filings to remain compliant.

Monthly SSO contribution example table

Since SSO Thailand contributions need to be calculated accurately every month, applied consistently across all eligible employees, and submitted on time to avoid penalties, companies use payroll systems like Omni support HR and finance teams by automating contribution rules and enforcing salary caps, especially as teams grow or manage mixed local and foreign workforces.

Understanding the Social Security Number in Thailand

A social security number in Thailand is a unique number given to an employee registered in SSO Thailand. This number is permanent to the employee, and as long as he or she works in Thailand, it will be used even after switching jobs.

The Social Security Office uses the Social Security number to monitor contribution history and benefits entitlement under Social Security in Thailand. 

When an employer enrolls employees for the first time, they are typically issued a Social Security number. For new hires who have not previously worked in the company, this registration is usually completed as part of the onboarding process. 

Existing employees continue to use their assigned Social Security number, and employers should ensure that it is accurately recorded in their payroll and HR systems.

Access to social welfare benefits such as healthcare, maternity allowances, diasbility coverage, and retirement compensation depends on the correct use of an employee’s Social Security number. If the number is missing or reported incorrectly, employees risk delays in receiving their claims or even denial of benefits.

For employers, maintaining accurate Social Security records is a critical compliance requirement and is often a key focus during HR audits. 

Using a centralized HR and payroll system like Omni HR can simplify this process, ensuring employee records, including Social Security numbers, are accurate, up to date, and easily accessible whenever needed. 

"Whenever we need to gather employee data, we can pull the information directly from Omni and get any metric we require. It's as simple as that." 
— Rhoanne Therese Jamelo, HR Generalist at ScaleForge

SSO Thailand for Foreigners: What You Should Know

Foreign hires are a common part of Thailand’s workforce, but SSO Thailand for foreigners are often misunderstood. Here are important things you should know. 

Are foreigners required to contribute to SSO Thailand?

Yes. In most cases, foreign employees working legally in Thailand are required to contribute to SSO Thailand. If a foreign national holds a valid work permit and is employed by a Thailand-registered company, both the employer and employee must make monthly social security contributions under the social security system in Thailand. Nationality alone does not determine exemption.

It is worth noting that there are rare exemption cases, such as diplomats or individuals under certain bilateral agreements.

Coverage eligibility and common misunderstandings

Foreign employees who are enrolled receive the same statutory coverage as Thai employees, including healthcare access, maternity and disability benefits, and retirement contributions, subject to the same contribution rates and salary ceilings. 

Here are some common mistakes when handling SSO Thailand for foreigners: 

• Assuming private health insurance replaces SSO contributions
• Treating senior or executive roles as automatically exempt
• Assuming short-term or renewable contracts automatically exempt foreign employees from SSO Thailand contributions
• Failing to enroll foreign hires immediately upon employment
  

These errors often surface during audits or when foreign employees attempt to claim benefits, creating compliance and employee trust issues that could have been avoided.

How to Register and Stay Compliant With SSO Thailand

To operate legally in Thailand, employers must register with SSO Thailand as soon as they hire their first employee. Registration is completed with the Social Security Office and establishes the company as a contributing employer under the Social Security in Thailand. This step creates the foundation for all future filings, employee enrolment, and statutory reporting.

Once registered, employers are required to enroll eligible employees, assign and verify each employee’s Social Security number in HR and payroll systems like Omni HR, and ensure that salary information is reported accurately.

New hires must be enrolled promptly, and any changes to employment status, salary, or employee details must be reflected in SSO records. These reporting obligations are ongoing and form part of standard payroll administration.

Under SSO Thailand, monthly social security contributions must be filed and paid by the 15th day of the following month to the Social Security Office. Late or incorrect submissions may result in penalties, interest charges, or compliance notices. 

For HR and payroll teams, maintaining accurate records, meeting filing deadlines, and reconciling contributions each month are essential to staying compliant and avoiding disruption to employee benefits.

Common SSO Thailand Mistakes to Avoid

Most SSO Thailand issues come from unclear processes and assumptions that go unchecked as teams grow. These are the most common mistakes HR teams make, and how to prevent them: 

• Late enrolment of employees: In instances when new employees are not enrolled instantly, they may experience delays or denial of healthcare and other statutory benefits, which puts employers at risk of complaints and fines. HR teams should integrate SSO Thailand registration in their onboarding checklist and ensure enrolment before the initial payroll process.
• Wrong use of salary ceiling: Over-deduction or under-deduction of the contributions occurs when teams do not remember the 15,000 baht salary cap. To prevent this, ensure payroll systems automatically apply the statutory salary ceiling each month, including any salary adjustments or bonuses.
• Manual contribution calculations and reporting: With spreadsheets, you run the risk of making repeated mistakes, more so on a multi-payroll cycle. Standardized payroll systems and regular reconciliation help ensure contribution rates, caps, and totals remain accurate even as headcount grows.
• Assuming foreign employees are exempt: Lots of employers wrongly deny foreigners because of their nationality, seniority in their job position, or individual insurance. To avoid this, teams should determine eligibility not based on assumptions but based on work permit status and local employment contracts, and any valid exemptions should be documented clearly.
• Missing monthly filing and payment deadlines: Even correct contributions can attract penalties if they are submitted late. HR departments should establish clear monthly submission deadlines, assign responsibility for filings, and reconcile payroll information ahead of each deadline.

How Omni HR Manages SSO Thailand

Managing SSO Thailand contributions can be complex, especially for companies dealing with mixed local and foreign workforces. Omni HR simplifies compliance by centralizing employee records, automating social security calculations, and ensuring accurate reporting to the Social Security Office. 

HR and payroll teams can reduce errors, stay on top of deadlines, and focus on strategic priorities while Omni HR handles the admin.

With Omni HR managed payroll services, Thai companies can benefit from: 

• Prepare monthly payroll compliant with statutory rules
• Generate bank files for salary payments
• Distribute payslips via email and Omni portal
• Run unlimited off-cycle payrolls at no extra cost
• Submit monthly Social Security reports for employees, new hires, and leavers
• Submit annual Workmen’s Compensation reports
• Submit monthly and annual tax filings (PND1, PND1K)
• Prepare withholding tax certificates for foreigners

By combining automated SSO Thailand compliance with full payroll management, Omni HR ensures accurate contributions, timely filings, and clear visibility for HR teams. Book a demo with our team today to explore more.

Frequently Asked Questions

1. What is SSO Thailand, and who must contribute?

SSO Thailand is Thailand’s mandatory social security system, administered by the Social Security Office (SSO). All eligible employees, regardless of local or foreign, must contribute. Employers are legally responsible for deducting and submitting monthly Social Security contributions. These contributions fund healthcare, maternity, disability, and retirement benefits under Social Security Thailand.

2. How are SSO Thailand contributions calculated?

Both the employer and employee contribute 5% of the employee’s monthly salary, up to the statutory ceiling of 15,000 baht. The maximum contribution per party is 750 baht per month. Contributions are submitted to the Social Security Office by the 15th of the following month, ensuring employees maintain continuous coverage under SSO Thailand.

3. Are foreign employees required to contribute to SSO Thailand?

Yes. Foreign employees with a valid work permit working for a Thailand-registered company must contribute to SSO Thailand. Exemptions are rare, such as diplomats or individuals under specific bilateral agreements. SSO Thailand for foreigners provides the same statutory coverage as Thai employees, including healthcare, maternity, disability, and retirement benefits.

4. What happens if SSO Thailand contributions are reported incorrectly?

Incorrect or late reporting can result in penalties for employers and may delay or deny employees’ access to benefits. Accurate record-keeping of each employee’s Social Security number and timely submission to the Social Security Office are critical to avoid compliance issues.

5. How can Omni HR help with SSO Thailand compliance?

Omni HR automates SSO Thailand contributions, applies statutory salary ceilings, manages employee Social Security numbers, and generates monthly filings. This ensures accurate reporting, reduces administrative workload, and helps companies remain fully compliant with Social Security Thailand regulations.

6. Can Omni HR manage contributions for both Thai and foreign employees?

Yes. Omni HR supports mixed workforces, including SSO Thailand for foreigners, ensuring contributions are calculated correctly, eligibility checks are performed, salary caps are applied, and monthly submissions are made on time.