Social Security Contributions for January 2026: Updates for Section 33, Section 39, and Section 40
In accordance with the Cabinet’s resolution effective today (January 1, 2026), social security contributions have been adjusted to better align with the current economic climate. Here is an overview of the contribution amounts for insured persons under Sections 33, 39, and 40 for January 2026.
Cabinet Approval to Increase Social Security Contributions by 875 Baht Starting January 1, 2026
Contributions for January 2026 – How Much is to be Paid?
Section 33 Insured Persons
Regular employees covered under the Social Security Scheme Section 33 will see their wage ceiling adjusted to a tiered structure. From 2026 to 2028, the maximum wage ceiling will be 17,500 Baht, with the highest contribution set at 875 Baht per month.
Additionally, for insured persons residing in nine provinces affected by flooding in Southern Thailand, the Social Security Office will reduce contributions for six months.
Employers and insured persons under Section 33 will see their contribution rate decrease from 5% to 3% of wages.
Section 39 Insured Persons
The contribution amount for Section 39 insured persons will be 432 Baht monthly.
Similarly, for residents in the nine flood-affected provinces, the contribution will be reduced for six months, from 432 Baht to 283 Baht per month.
Section 40 Insured Persons
Insured persons under Section 40 have three contribution options:
- Option 1: Contribute 70 Baht per month to be eligible for benefits in cases of accident, illness, disability, or death.
- Option 2: Contribute 100 Baht per month, granting benefits for accident, illness, disability, death, and old-age pension.
- Option 3: Contribute 300 Baht per month, providing benefits in the above cases along with child welfare.
This adjustment reflects the latest policy implementations aimed at strengthening the social security system while considering current economic conditions and regional circumstances.