How did the 2026 SSO reform change payroll calculations?

The reform increased the wage ceiling from THB 15,000 to THB 17,500, raising the maximum monthly contribution from THB 750 to THB 875 per party. Employees earning above THB 15,000 per month see a slightly higher deduction; in return, benefit entitlements across sickness, maternity, death, and pension categories also increased. This is a three-phase reform running through 2032.