When does Thailand's Employee Welfare Fund start, and who is exempt?

Mandatory EWF contributions begin on 1 October 2026 for all private-sector employers with 10 or more employees. Employers and employees each contribute 0.25% of monthly wages, rising to 0.50% from 2031. Employers who already provide a qualifying registered provident fund under the Provident Fund Act B.E. 2530 are generally exempt.