On 27 September 2021, the Government Gazette website has published the Ministerial Regulation Determining the Rate of Contributions to the Social Security Fund B.E. 2564
The reasons for the promulgation of this Ministerial Regulation are to alleviate the burden of employers and insurers in accordance with the current economic and social situation affected by the coronavirus disease 2019 outbreak.
The main point of the said Ministerial Regulation is to adjust the rate of contributions to an appropriate rate that the government, employers and insurers under section 33 shall pay to the fund for compensation for injury or sickness, disability, death, childbirth, child allowance, old age, and unemployment according to the list of contribution rates annexed to the Ministerial Regulation as follows:

1. From 1 September 2021 to 30 November 2021, the rate is to be in accordance with Schedule A below.
Payers | Contribution rate in percentage under the insured’s wages |
Contributions for compensation for injury or sickness, disability, death, and childbirth | |
Government | 1.5 |
Employers | 1.5 |
Insurers | 1.5 |
Contributions for compensation for child allowance and old age | |
Government | 1 |
Employers | 0.95 |
Insurers | 0.95 |
Contributions for compensation for unemployment | |
Government | 0.25 |
Employers | 0.05 |
Insurers | 0.05 |
2. From 1 December 2021 onwards, the rate is to in accordance with Schedule B below.
Payers | Contribution rate in percent of the insured’s wages |
Contributions for compensation for injury or sickness, disability, death, and childbirth | |
Government | 1.5 |
Employers | 1.5 |
Insurers | 1.5 |
Contributions for compensation for child allowance and old age | |
Government | 1 |
Employers | 3 |
Insurers | 3 |
Contributions for compensation for unemployment | |
Government | 0.25 |
Employers | 0.5 |
Insurers | 0.5 |