Thailand Expands Social Security Coverage 泰國擴大社會保險適用範圍
On 25 August 2026, the Thai Cabinet approved in principle a draft amendment to expand mandatory social security (Section 33 under Thai Social Security Act) [1] coverage to three categories of workers previously excluded from the system:
泰國內閣於 2026 年 8 月 25 日原則性批准一項草案修正案，將強制性社會保險(依泰國《社會保險法》第 33 條定義[2])的適用範圍擴大至先前被排除在外的3類勞工：
Seasonal Agricultural Workers: Employees in seasonal cultivation, forestry, and livestock operations that do not employ workers year-round and whose operations do not include other types of business activities. Fisheries are excluded.
季節性農林畜牧業勞工：指在季節性農作、林業或畜牧業工作的人員，這些單位並非全年都有聘用員工，營運項目不包含其他業務類型。漁業除外。
2. Domestic Workers: Housekeepers, drivers, caregivers, and gardeners employed by individual households where the work performed is not part of a business operation.
家務勞工：由個人家庭聘僱之管家/保姆、司機、照護人員及園丁，且其工作內容不屬於商業營運的一部分。
Fixed Street-Stall Workers: Employees working at fixed retail or food stalls with an identifiable place of business. Workers engaged in itinerant or mobile street hawking remain excluded.
固定攤位工作者：於具備可識別營業場所之固定零售或餐飲攤位工作之員工。從事流動或移動式街頭攤販的工作人員仍被排除在外。
This expansion applies to both Thai nationals and foreign workers holding valid identity documents and valid work permits, marking a significant step in formalizing Thailand's labor market and strengthening its national social safety net. The Royal Decree Prescribing Businesses and Employees Excluded from the Social Security Act B.E. 2560 (2017) will also be amended accordingly.
本次擴大適用對象同時涵蓋泰籍人士與持有合法身分證明文件及工作許可的外籍勞工，這標誌著泰國在規範勞動市場及強化國家社會安全網方面邁出了重要的一步。《佛曆 2560 年(2017)指定排除於社會保險法之外的事業與員工皇家法令》亦將隨之修訂。
Once the Royal Decree is officially published in the Royal Gazette, there will be a 180-day transition period before these rules take effect.
待該皇家法令於皇家公報正式發布後，將有 180 天的過渡期，隨後新法才會正式生效。
Investors should note the following implications:
投資人應注意以下影響：
1. Direct Operational Impact on Specific Industries
對特定行業的直接營運影響
Ø Agribusiness & Food Processing: Companies utilizing seasonal farmhands or supply chain partners in seasonal agriculture will face higher compliance requirements. Employers will be required to register eligible workers, match employee contributions up to 5% of monthly salary, and withhold and remit the employees' share of social security contributions.
農業生技與食品加工業：在季節性農業使用季節性農場工人或供應鏈夥伴之企業，將面臨更高的合規要求。雇主需依法為符合條件的勞工申報參保、提繳員工最高為月薪 5%之社會保險，並並代扣及繳納員工應分擔之社會保險。
Ø Food, Beverage & Retail Outlets: Businesses with fixed physical stalls or pop-up stores will now need to transition informal labor onto official payrolls pursuant to Section 33 cited above.
餐飲與零售門市：擁有固定實體攤位或快閃店的企業，如今需要依據上述第33條規定，將非正式勞工轉入正式薪酬體系。
2. Indirect Costs & Supply Chain Adjustments
間接成本與供應鏈調整
As local suppliers in the agricultural and service sectors absorb compulsory social security contributions, companies may observe slight cost adjustments reflected in raw material procurement and outsourced service contracts.
隨著農業及服務業的在地供應商吸收強制性社會保險提繳成本，企業可能會發現原物料採購及勞務外包合約反映出微幅的成本調整。
3. Expatriate Executive Household Employment
外派高階主管之個人家務僱用
Expatriates residing in Thailand who personally employ household staff such as private drivers or maids, will now be recognized as individual employers under the law and will need to enroll their domestic staff into the social security system.
居住於泰國且以個人名義聘請家務人員，如私人司機或女傭的外派主管，在法律上將被認定為個人雇主，且需為其家務人員辦理社會保險投保。
To prepare for these changes, companies should audit their current workforce structures and subcontractor contracts across Thai operations to identify any roles shifting into mandatory coverage, while also consulting with local agricultural or service suppliers to evaluate potential cost adjustments.
為因應這些變革，企業應審視其在泰營運的現行人力結構與分包合約，以識別哪些職位將轉入強制投保範圍，同時亦應諮詢在地農業或服務業供應商，以評估潛在的成本調整。
[1] An employee whose age is not below fifteen years and not over sixty years shall be an insured person.
When an employee, who already is an insured person under paragraph one, reaches sixty years of age and is still an employee of the employer who is subject to this Act, such employee shall continue to be an insured person.
[2] 年滿十五歲且未滿六十歲之受僱人，應為被保險人。
依前項規定已成為被保險人之受僱人，於年滿六十歲後，如仍受僱於受本法適用之雇主者，應繼續為被保險人。
コメント