The Social Security Office urges employers to report their 2025 annual wages through two channels: the e-Wage system and Social Security offices nationwide.
On 9 May 2026, Ms. Kanchana Phulkaew, Secretary-General of the Social Security Office, stated that employers should prioritize reporting annual wages for the Workmen's Compensation Fund, an important task affecting employees' rights. Employers must report the actual wages paid to employees throughout 2025 to the Social Security Office by February 2026.
If reported wages exceed those initially estimated earlier in the year, employers must pay the additional contribution by March 2026. The calculation is based on actual wages, capped at 240,000 baht per person per year, multiplied by the prescribed contribution rate.
For reporting, employers must provide the number of employees as of 31 December 2025 and the total actual wages paid from January to December 2025. Reports can be submitted via two channels: the electronic e-Wage system on the Social Security Office website or by submitting documents at the local Social Security office where the establishment is located. If reporting is done through e-Wage, there is no need to submit form กท.20 ก again.
The Secretary-General added that if additional contributions are required, employers must complete payment by 31 March 2026. Delays or incomplete payments will incur a 2% monthly surcharge on the outstanding amount, capped at the total contribution due. If actual wages are lower than estimated, the Social Security Office will verify and either refund the difference or apply it as a credit for the following year. For further inquiries, contact any Social Security office nationwide or call the 24-hour hotline at 1506.