Social Security Fund Allowances

The new Social Security Act (Amendment no. 4), 2558 B.E. (2015) was published in the Government Gazette in June 2015, and will come into effect on 20 October 2015.

Keywords: Mazars, Thailand, Payroll, Government Gazette, Social Security Fund, Allowance

8 October 2015

The new Social Security Act provides more flexible allowances to employees than the existing law, including maternity allowances, child allowances, and unemployment allowances. The key benefits under the new act in comparison to the old act are summarized in the table below.

Type of allowance Old New
Maternity allowance The recipient can claim a lump-sum of THB 13,000 two times (during employment), and the insured employee must contribute for at least seven months before delivery of the baby. The recipient can claim a lump-sum of THB 13,000, but there is no limitation on the number of children, and the insured employee must contribute for at least five months before delivery of the baby.
Child allowance The recipient can claim a lump-sum of THB 400/child/month for two children (up to 6 years old). The recipient can claim a lump-sum of THB 400/child/month for three children (up to 6 years old).
Unemployment The recipient is able to make a claim upon the termination of employment or upon resignation. The recipient can make a claim if the employer ceases to operate the business for a temporary period, for example, due to a flood or an event of force majeure. This unemployment allowance can be claimed within 15 months while unemployed. However, the recipient must have contributed to the fund for at least six months.
Disability allowance The recipient can make a claim if he or she is not able to perform work to more than half of his or her full capability. The recipient can make a claim if he or she is unable to perform work.
Death benefit

The recipient is entitled to three times 50% of the wage payment according to the law if the employee contributes for more than three years, but less than ten years.

The recipient is entitled to ten times 50% of the wage payment according to the law if the employee contributes for more than ten years.

The recipient is entitled to four times 50% of the wage payment according to the law if the employee contributes for more than three years, but less than ten years.

The recipient is entitled to twelve times 50% of the wage payment according to the law if the employee contributes for more than ten years.

Old-age benefit If the insured employee (recipient) dies before obtaining old-age benefits, such funds will be transferred to the recipient’s parents, children, and spouse. In the event that those people pass away, the old-age benefits will belong to the Social Security Office. If the insured employee (recipient) dies before obtaining old-age benefits, and his or her parents, children and spouse have passed away, the old-age benefits will go to other surviving relatives.
Period in which the allowance can be claimed The claim must be made within one year. If the recipient does not contact the Social Security Office for two years after being sent the notice from the Social Security Office about receiving the funds, the funds shall become the property of the Social Security Office. The claim must be made within two years. If necessary, the Social Security officer has the authority to determine claims on a case-by-case basis. If the recipient does not contact the Social Security Office for two years after being sent the notice from the Social Security Office about receiving the funds, the funds shall become the property of the Social Security Office.

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