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18 February 2026

Artificial Intelligence (AI) Restrictions and Use

Background

 

AI regulation in Thailand is still in early stages.  Currently there are several non-binding AI guidelines for relevant parties (such as developers, researchers, providers, or operators) issued by certain Thai government agencies including National Science and Technology Development Agency (“NSTDA”) and Electronic Transactions Development Agency (“ETDA”).  Such AI guidelines aim to encourage relevant parties to assess the risk from using AI in their activities and provide recommendations with regards to fundamental principles; i.e., privacy, security and safety, reliability, fairness and non-discrimination, transparency and accountability, and human oversight.  However, these guidelines serve merely as a voluntary recommendation for compliance.

 

Having said the above, currently, two draft legislations and one draft principle for AI legislation have been introduced as follows:

 

•  Draft Royal Decree on Business Operations that Use Artificial Intelligence System;

 

•  Draft Act on the Promotion and Support of AI Innovations in Thailand; and

 

•  Draft principles for AI legislation.

 

The details are set out below.

 

 

Draft Royal Decree on Business Operations that Use Artificial Intelligence System

 

Draft Royal Decree on Business Operations that Use Artificial Intelligence System (the “Draft Decree”) was introduced by the Office of the National Digital Economy and Society Commission to be enacted by virtue of the Electronic Transaction Act B.E. 2544 (2001).  The Draft Decree was created on a risk-based approach influenced by the EU AI Act pursuant to which the regulatory requirements and supervision for AI systems will be stricter as the risk of such AI system increases.

 

Pursuant to the Draft Decree, the AI systems are separated into three categories as follows:

 

AI Category Proposed Regulation
1.      Unacceptable Risk

(e.g., social scoring system, AI system that can access sensitive personal information such as age or disabilities)

Prohibits all use with limited exception on a case-by-case basis.
2.      High Risk

(e.g., credit scoring, predictive policing system, recruitment software, autonomous vehicle)

Requires prior registration with the regulator and compliance with risk control and management measures.
3.      Limited Risk

(e.g., chatbots, deepfakes)

Imposes transparency obligation.

 

The Draft Decree only regulates AI systems within the reach of the general consumer and does not extend to those undergoing research and development.

 

The Draft Decree also contains extraterritorial applicability to service providers located outside of Thailand, requiring service registration with the regulator and the appointment of a local point of contact.  In terms of liabilities, several measures and liabilities have been proposed, for example, if an AI service provider fails to comply with the relevant obligations, such providers shall be subject to an administrative order, including fine penalty. In addition, criminal liability may be imposed in case which high-risk AI is not registered with the regulator before the provision of service.

 

 

Draft Act on the Promotion and Support of AI Innovations in Thailand

 

Draft Act on the Promotion and Support of AI Innovations in Thailand (the “Draft Act”) was introduced by the Electronic Transactions Development Committee of the ETDA. The Draft Act aims to promote and provide necessary support for the development of an AI ecosystem through legal mechanisms.

 

The AI promotion committee, consisting of representatives from various sector-specific regulators, is proposed to be established to supervise the implementation of the Draft Act, which will correspond with different practices across different industries and utilizes the following key mechanisms.

 

Key Proposed Mechanisms Key Features
1.      Testing Center Sandbox Allows an AI service provider to:

•  test an AI system in a controlled environment prior to launch;

• seek the regulator’s recommendations on technical and regulatory concerns;

• potentially be exempt from regulations that would otherwise hinder AI development.

2.      Standard Contractual Terms for AI service providers Provide minimum provisions that each AI service provider must provide in its terms and conditions, including:

• obligations and responsibilities of a service provider;

• warranty of service standards;

• provisions relating to rights in data arisen from or related to AI.

 

In terms of liabilities, there is currently no specific sanction outlined in the Draft Act, save for when an AI service provider does not act according to its advertisement relating to the quality of service. In such case, the ETDA will be empowered to issue a corrective order.

 

 

Draft principles for AI legislation

 

Following the release of draft legislations on AI as provided above, the ETDA held a session to explain the draft principles for AI legislation and regulatory approach for an updated AI law (the “Draft Principles”).  While earlier versions of the draft legislations were modeled upon the EU framework, ETDA noted the need to revise them to better reflect Thailand’s evolving legal and technological context.

 

The Draft Principles adopt a risk-based approach.  However, instead of listing prohibited or high-risk AI systems directly in the primary legislation, authority would be delegated to an enforcement agency and sectoral regulators to define such categories through subordinate regulations.  Providers of high-risk AI would be subject to additional obligations, including implementing risk management frameworks aligned with international standards, appointing local representatives (for offshore providers), and reporting serious incidents.  Deployers of high-risk AI would be required to ensure human oversight, maintain operational records, safeguard data quality, notify affected individuals, and cooperate in investigations, with potential liability if they fall below professional standards of care.

 

The Draft Principles include supportive measures such as permitting certain uses of online data for text and data mining (subject to rightsholder reservations for commercial uses) and establishing regulatory sandboxes in order to promote innovation.  Similar to the feature proposed by the Draft Act, such sandboxes would allow real-world testing under controlled conditions, including limited use of personal data for public-interest AI development.  Participants acting in good faith can be protected from regulatory penalties during experimentation, though civil liability for damages would still apply.

 

The Draft Principles also outline general legal principles, including nondiscrimination against AI-generated contracts or administrative decisions, affirmation that actions generated by AI must be attributable to humans, protections against unforeseeable AI errors, and granting individuals the right to explanation and appeal (i.e., the right to understand how AI systems are developed and the ability to appeal decisions made by or with AI).

 

In terms of an enforcement pursuant to the Draft Principles, enforcement powers include issuing administrative orders to suspend or prohibit high-risk AI services, removing online content, seizing physical products, and coordinating with relevant government agencies to restrict access within Thailand.

 

 

Summary

 

In light of the above, the legislative process for draft AI laws in Thailand remains at an early phase, and the timeframe for their enactment is still uncertain.  However, businesses are encouraged to monitor developments and prepare their compliance frameworks accordingly.

 

 

Timblick & Partners Ltd.

By: Sukavit Duangploy

Date: 18 February 2026

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26 December 2026

Artificial Intelligence (AI) Restrictions and Use

Background

 

AI regulation in Thailand is still in early stages.  Currently there are several non-binding AI guidelines for relevant parties (such as developers, researchers, providers, or operators) issued by certain Thai government agencies including National Science and Technology Development Agency (“NSTDA”) and Electronic Transactions Development Agency (“ETDA”).  Such AI guidelines aim to encourage relevant parties to assess the risk from using AI in their activities and provide recommendations with regards to fundamental principles; i.e., privacy, security and safety, reliability, fairness and non-discrimination, transparency and accountability, and human oversight.  However, these guidelines serve merely as a voluntary recommendation for compliance.

 

Having said the above, currently, two draft legislations and one draft principle for AI legislation have been introduced as follows:

 

•  Draft Royal Decree on Business Operations that Use Artificial Intelligence System;

 

•  Draft Act on the Promotion and Support of AI Innovations in Thailand; and

 

•  Draft principles for AI legislation.

 

The details are set out below.

 

 

Draft Royal Decree on Business Operations that Use Artificial Intelligence System

 

Draft Royal Decree on Business Operations that Use Artificial Intelligence System (the “Draft Decree”) was introduced by the Office of the National Digital Economy and Society Commission to be enacted by virtue of the Electronic Transaction Act B.E. 2544 (2001).  The Draft Decree was created on a risk-based approach influenced by the EU AI Act pursuant to which the regulatory requirements and supervision for AI systems will be stricter as the risk of such AI system increases.

 

Pursuant to the Draft Decree, the AI systems are separated into three categories as follows:

 

AI Category Proposed Regulation
1.      Unacceptable Risk

(e.g., social scoring system, AI system that can access sensitive personal information such as age or disabilities)

Prohibits all use with limited exception on a case-by-case basis.
2.      High Risk

(e.g., credit scoring, predictive policing system, recruitment software, autonomous vehicle)

Requires prior registration with the regulator and compliance with risk control and management measures.
3.      Limited Risk

(e.g., chatbots, deepfakes)

Imposes transparency obligation.

 

The Draft Decree only regulates AI systems within the reach of the general consumer and does not extend to those undergoing research and development.

 

The Draft Decree also contains extraterritorial applicability to service providers located outside of Thailand, requiring service registration with the regulator and the appointment of a local point of contact.  In terms of liabilities, several measures and liabilities have been proposed, for example, if an AI service provider fails to comply with the relevant obligations, such providers shall be subject to an administrative order, including fine penalty. In addition, criminal liability may be imposed in case which high-risk AI is not registered with the regulator before the provision of service.

 

 

Draft Act on the Promotion and Support of AI Innovations in Thailand

 

Draft Act on the Promotion and Support of AI Innovations in Thailand (the “Draft Act”) was introduced by the Electronic Transactions Development Committee of the ETDA. The Draft Act aims to promote and provide necessary support for the development of an AI ecosystem through legal mechanisms.

 

The AI promotion committee, consisting of representatives from various sector-specific regulators, is proposed to be established to supervise the implementation of the Draft Act, which will correspond with different practices across different industries and utilizes the following key mechanisms.

 

Key Proposed Mechanisms Key Features
1.      Testing Center Sandbox Allows an AI service provider to:

•  test an AI system in a controlled environment prior to launch;

• seek the regulator’s recommendations on technical and regulatory concerns;

• potentially be exempt from regulations that would otherwise hinder AI development.

2.      Standard Contractual Terms for AI service providers Provide minimum provisions that each AI service provider must provide in its terms and conditions, including:

• obligations and responsibilities of a service provider;

• warranty of service standards;

• provisions relating to rights in data arisen from or related to AI.

 

In terms of liabilities, there is currently no specific sanction outlined in the Draft Act, save for when an AI service provider does not act according to its advertisement relating to the quality of service. In such case, the ETDA will be empowered to issue a corrective order.

 

 

Draft principles for AI legislation

 

Following the release of draft legislations on AI as provided above, the ETDA held a session to explain the draft principles for AI legislation and regulatory approach for an updated AI law (the “Draft Principles”).  While earlier versions of the draft legislations were modeled upon the EU framework, ETDA noted the need to revise them to better reflect Thailand’s evolving legal and technological context.

 

The Draft Principles adopt a risk-based approach.  However, instead of listing prohibited or high-risk AI systems directly in the primary legislation, authority would be delegated to an enforcement agency and sectoral regulators to define such categories through subordinate regulations.  Providers of high-risk AI would be subject to additional obligations, including implementing risk management frameworks aligned with international standards, appointing local representatives (for offshore providers), and reporting serious incidents.  Deployers of high-risk AI would be required to ensure human oversight, maintain operational records, safeguard data quality, notify affected individuals, and cooperate in investigations, with potential liability if they fall below professional standards of care.

 

The Draft Principles include supportive measures such as permitting certain uses of online data for text and data mining (subject to rightsholder reservations for commercial uses) and establishing regulatory sandboxes in order to promote innovation.  Similar to the feature proposed by the Draft Act, such sandboxes would allow real-world testing under controlled conditions, including limited use of personal data for public-interest AI development.  Participants acting in good faith can be protected from regulatory penalties during experimentation, though civil liability for damages would still apply.

 

The Draft Principles also outline general legal principles, including nondiscrimination against AI-generated contracts or administrative decisions, affirmation that actions generated by AI must be attributable to humans, protections against unforeseeable AI errors, and granting individuals the right to explanation and appeal (i.e., the right to understand how AI systems are developed and the ability to appeal decisions made by or with AI).

 

In terms of an enforcement pursuant to the Draft Principles, enforcement powers include issuing administrative orders to suspend or prohibit high-risk AI services, removing online content, seizing physical products, and coordinating with relevant government agencies to restrict access within Thailand.

 

 

Summary

 

In light of the above, the legislative process for draft AI laws in Thailand remains at an early phase, and the timeframe for their enactment is still uncertain.  However, businesses are encouraged to monitor developments and prepare their compliance frameworks accordingly.

 

 

Timblick & Partners Ltd.

By: Sukavit Duangploy

Date: 18 February 2026

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26 December 2025

Enforcement of DBD Biz Regist

The Department of Business Development (DBD) under the Ministry of Commerce (MOC) has announced that, from 1 January 2026 onwards, all applications for corporate registrations of partnerships and private limited companies will be accepted exclusively through the electronic registration system “DBD Biz Regist.” The submission of paper-based applications will no longer be permitted.

 

As your corporate secretarial services provider, we will continue to assist you following the implementation of this new process. However, certain steps will require your cooperation. We set out below the revised procedures for your information.

 

Changes to the process

 

Preparation of documents

 

• Before we would assist you with the preparation of hard copy documents requiring the wet-ink signatures. Going forward, we shall prepare the application for registration through DBD Biz Regist, the authorized directors can choose to sign either with wet-ink signatures or electronically through e-KYC of DBD e-Service, Thai ID or walk-in at the DBD.
Duty of the company • Under the full implementation of DBD Biz Regist, each company will be required to complete a “data cleansing” process. Companies that have not updated their directors’ information (e.g. passport numbers or ID card details) will need to provide such information to the authority.

 

• Prior to submitting any new application, we will assist you in verifying the company’s existing information to ensure accuracy and compliance.

Application process • We shall prepare and submit the application to the registrar through DBD Biz. Once the registrar provides preliminary approval (which may take up to 2 days for companies in Bangkok and 2–3 days for companies outside Bangkok), the authorised director will be required to complete the signing process, either in wet-ink (consent form) or electronically via e-KYC or Thai ID. The registrar will then continue with the verification process, after which the applicant will proceed with payment of the application fee.
Timeframe • Under the current system, registrations can typically be completed within 1 day with our assistance.

 

• Under the new system, the registration may take 2-3 days, depending on the queue within the electronic platform.

 

Please note that although the online submission system is intended to facilitate and streamline corporate registrations, completing the entire registration process within one day, as was occasionally achievable under the previous paper-based procedure, may still be challenging in practice. That said, the efficiency of the process is expected to improve as the system continues to be refined and fully implemented, to provide optimal support to business operators.

 

Process of the application and the responsible persons

 

 

Note: With respect to the changes in the application procedures, the authority has confirmed that the statutory 14-day period for a change of director or amendment to the company registration will be deemed satisfied once the company submits the application through the system. In other words, a late submission will be triggered if the submission date falls beyond the 14-day statutory period, irrespective of the authority’s approval date or the completion date of the registration.

 

Timblick & Partners Ltd.

By: Sira Panichkul/Kritima Kiartsritara

Date: 26 December 2025

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26 December 2026

Enforcement of DBD Biz Regist

The Department of Business Development (DBD) under the Ministry of Commerce (MOC) has announced that, from 1 January 2026 onwards, all applications for corporate registrations of partnerships and private limited companies will be accepted exclusively through the electronic registration system “DBD Biz Regist.” The submission of paper-based applications will no longer be permitted.

 

As your corporate secretarial services provider, we will continue to assist you following the implementation of this new process. However, certain steps will require your cooperation. We set out below the revised procedures for your information.

 

Changes to the process

 

Preparation of documents

 

• Before we would assist you with the preparation of hard copy documents requiring the wet-ink signatures. Going forward, we shall prepare the application for registration through DBD Biz Regist, the authorized directors can choose to sign either with wet-ink signatures or electronically through e-KYC of DBD e-Service, Thai ID or walk-in at the DBD.
Duty of the company • Under the full implementation of DBD Biz Regist, each company will be required to complete a “data cleansing” process. Companies that have not updated their directors’ information (e.g. passport numbers or ID card details) will need to provide such information to the authority.

 

• Prior to submitting any new application, we will assist you in verifying the company’s existing information to ensure accuracy and compliance.

Application process • We shall prepare and submit the application to the registrar through DBD Biz. Once the registrar provides preliminary approval (which may take up to 2 days for companies in Bangkok and 2–3 days for companies outside Bangkok), the authorised director will be required to complete the signing process, either in wet-ink (consent form) or electronically via e-KYC or Thai ID. The registrar will then continue with the verification process, after which the applicant will proceed with payment of the application fee.
Timeframe • Under the current system, registrations can typically be completed within 1 day with our assistance.

 

• Under the new system, the registration may take 2-3 days, depending on the queue within the electronic platform.

 

Please note that although the online submission system is intended to facilitate and streamline corporate registrations, completing the entire registration process within one day, as was occasionally achievable under the previous paper-based procedure, may still be challenging in practice. That said, the efficiency of the process is expected to improve as the system continues to be refined and fully implemented, to provide optimal support to business operators.

 

Process of the application and the responsible persons

 

 

Note: With respect to the changes in the application procedures, the authority has confirmed that the statutory 14-day period for a change of director or amendment to the company registration will be deemed satisfied once the company submits the application through the system. In other words, a late submission will be triggered if the submission date falls beyond the 14-day statutory period, irrespective of the authority’s approval date or the completion date of the registration.

 

Timblick & Partners Ltd.

By: Sira Panichkul/Kritima Kiartsritara

Date: 26 December 2025

Learn more
10 November 2025

Amendments to the Thai Labour Law relating to Maternity Leave and Benefits

The Labour Protection Act (No.9) B.E. 2568 (2025) (the “Amendment”) was published in the Government Gazette on 7 November 2025 and will become effective on 7 December 2025 being the lapse of 30-day grace period.

 

The Amendment amends certain provisions of the Labour Protection Act B.E. 2541 (1998) (the “LPA”) under Sections 41, 41/1, 59, and prescribes new Sections 59/1 and 59/2 to the LPA which aim to support pregnant female employees and their legal spouses in raising a newborn.

 

We have set out in this Memorandum of a summary of the material amendments to the LPA as follows:

 

Extension for Maternity Leave and wages payment during the leave • Currently, the LPA allows a pregnant female employee to take maternity leave for no more than 98 days per pregnancy.  Such an employee is entitled to 100% of wages for 45 days.

 

• Under the Amendment, the maximum period for Maternity Leave is extended to 120 days with 100% of wages for 60 days.

 

15-day Additional Maternity Leave

 

• Currently, under the LPA, a pregnant female employee may take maternity leave at the maximum of 98 days without any entitlement to extend the leave in any cases.

 

 

 

• Under the Amendment, such an employee may submit a modern medical certificate to prove that the child was born with a condition that leads to a risk of complications, abnormalities, or disabilities, to request an additional 15-day consecutive leave.

 

Such an employee will receive pay at the rate of 50% of the wage of a working day received by the employee.

 

Paternity Leave for legal spouse of an employee who has given birth • The Amendment will allow an employee taking leave to assist their legal spouse who has given birth for up to 15 days.

 

This leave may be taken before, on, or within 90 days after the date of childbirth.  Such an employee shall receive pay for no more than 15 days.

 

 

You may consider updating your work rules or employment contract to reflect the current increasement of maternity leave benefits and include certain relevant conditions and requirements. We would be happy to assist you with the same.  Should you have any query in respect of the above, please feel free to contact us.

 

Timblick & Partners Ltd.

By: Sira Panichkul

Date: 10 November 2025

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26 December 2026

Amendments to the Thai Labour Law relating to Maternity Leave and Benefits

The Labour Protection Act (No.9) B.E. 2568 (2025) (the “Amendment”) was published in the Government Gazette on 7 November 2025 and will become effective on 7 December 2025 being the lapse of 30-day grace period.

 

The Amendment amends certain provisions of the Labour Protection Act B.E. 2541 (1998) (the “LPA”) under Sections 41, 41/1, 59, and prescribes new Sections 59/1 and 59/2 to the LPA which aim to support pregnant female employees and their legal spouses in raising a newborn.

 

We have set out in this Memorandum of a summary of the material amendments to the LPA as follows:

 

Extension for Maternity Leave and wages payment during the leave • Currently, the LPA allows a pregnant female employee to take maternity leave for no more than 98 days per pregnancy.  Such an employee is entitled to 100% of wages for 45 days.

 

• Under the Amendment, the maximum period for Maternity Leave is extended to 120 days with 100% of wages for 60 days.

 

15-day Additional Maternity Leave

 

• Currently, under the LPA, a pregnant female employee may take maternity leave at the maximum of 98 days without any entitlement to extend the leave in any cases.

 

 

 

• Under the Amendment, such an employee may submit a modern medical certificate to prove that the child was born with a condition that leads to a risk of complications, abnormalities, or disabilities, to request an additional 15-day consecutive leave.

 

Such an employee will receive pay at the rate of 50% of the wage of a working day received by the employee.

 

Paternity Leave for legal spouse of an employee who has given birth • The Amendment will allow an employee taking leave to assist their legal spouse who has given birth for up to 15 days.

 

This leave may be taken before, on, or within 90 days after the date of childbirth.  Such an employee shall receive pay for no more than 15 days.

 

 

You may consider updating your work rules or employment contract to reflect the current increasement of maternity leave benefits and include certain relevant conditions and requirements. We would be happy to assist you with the same.  Should you have any query in respect of the above, please feel free to contact us.

 

Timblick & Partners Ltd.

By: Sira Panichkul

Date: 10 November 2025

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15 September 2025

Implementation of the Employee Welfare Fund – Effective 1 October 2026

The Employee Welfare Fund (the “EWF”) is a mandatory fund established under the Labour Protection Act B.E. 2541 (1998) (the “LPA”) and administered by the Department of Labour Protection and Welfare.

 

The EWF is aimed at providing financial assistance to employees upon resignation, termination, retirement or death, where such employees are not already covered by a provident fund or an equivalent welfare scheme.

 

The EWF was originally intended to take effect from 1 October 2025.  However, on 15 September 2025, new ministerial regulations were issued to postpone the effective date of the EWF from 1 October 2025 to 1 October 2026.

 

We have set out in this Memorandum the key summary of the EWF as follows:

 

1. Applicability

 

Private-sector employers with 10 or more employees must register and contribute to the EWF, except where they already provide their employees with either (i) a provident fund or (ii) an equivalent welfare scheme with joint employer-employee contributions of at least 2% of wages.

 

Employees who are excluded from an existing provident fund or equivalent welfare scheme (e.g. during probation) must be enrolled in the EWF.

 

2. Contributions

 

Employer and employee contributions are calculated as a percentage of the employee’s actual monthly wages without a wage cap, as follows:

 

Period Contribution from employer

Contribution from employee

1 October 2026
to
30 September 2031
0.25% of wages 0.25% of wages
1 October 2031 onwards 0.50% of wages 0.50% of wages

 

3. Payment and remittance

 

Employers must withhold the employee’s contribution from monthly wages and remit both employer and employee contributions to the EWF no later than the 15th day of the following month.

 

Late payments will incur a 5% monthly surcharge on the unpaid amount.

 

4. Benefits

 

Lump-sum payouts from the EWF will be made to an employee or their beneficiaries upon:

 

• termination by employer;

 

• retirement;

 

• resignation;

 

• completion of employment contract; or

 

• death

 

5. Penalties

 

Employers’ failure to register for the EWF or notify change of information may result in fines of up to THB 10,000 or imprisonment for up to 6 months or both.

 

6. Recommended actions for employers

 

• Review existing welfare arrangements to determine exemption eligibility and identify employees required to be enrolled in the EWF.

 

• Register with the Department of Labour Protection and Welfare for the EWF, if required.

 

• Update payroll systems to calculate and remit contributions on time.

 

• Communicate with employees regarding their rights and obligations under the EWF.

 

Therefore, you may consider updating your internal policies, payroll processes, and employee communications to ensure compliance with the new EWF requirements and for the benefits of both the employer and the employees.

 

We would be happy to assist you in reviewing your existing welfare schemes and, where required, proceed with the EWF registration process, update relevant policies and provide practical compliance guidance.

 

Timblick & Partners Ltd.

By: Sira Panichkul
Date: 15 September 2025

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26 December 2026

Implementation of the Employee Welfare Fund – Effective 1 October 2026

The Employee Welfare Fund (the “EWF”) is a mandatory fund established under the Labour Protection Act B.E. 2541 (1998) (the “LPA”) and administered by the Department of Labour Protection and Welfare.

 

The EWF is aimed at providing financial assistance to employees upon resignation, termination, retirement or death, where such employees are not already covered by a provident fund or an equivalent welfare scheme.

 

The EWF was originally intended to take effect from 1 October 2025.  However, on 15 September 2025, new ministerial regulations were issued to postpone the effective date of the EWF from 1 October 2025 to 1 October 2026.

 

We have set out in this Memorandum the key summary of the EWF as follows:

 

1. Applicability

 

Private-sector employers with 10 or more employees must register and contribute to the EWF, except where they already provide their employees with either (i) a provident fund or (ii) an equivalent welfare scheme with joint employer-employee contributions of at least 2% of wages.

 

Employees who are excluded from an existing provident fund or equivalent welfare scheme (e.g. during probation) must be enrolled in the EWF.

 

2. Contributions

 

Employer and employee contributions are calculated as a percentage of the employee’s actual monthly wages without a wage cap, as follows:

 

Period Contribution from employer

Contribution from employee

1 October 2026
to
30 September 2031
0.25% of wages 0.25% of wages
1 October 2031 onwards 0.50% of wages 0.50% of wages

 

3. Payment and remittance

 

Employers must withhold the employee’s contribution from monthly wages and remit both employer and employee contributions to the EWF no later than the 15th day of the following month.

 

Late payments will incur a 5% monthly surcharge on the unpaid amount.

 

4. Benefits

 

Lump-sum payouts from the EWF will be made to an employee or their beneficiaries upon:

 

• termination by employer;

 

• retirement;

 

• resignation;

 

• completion of employment contract; or

 

• death

 

5. Penalties

 

Employers’ failure to register for the EWF or notify change of information may result in fines of up to THB 10,000 or imprisonment for up to 6 months or both.

 

6. Recommended actions for employers

 

• Review existing welfare arrangements to determine exemption eligibility and identify employees required to be enrolled in the EWF.

 

• Register with the Department of Labour Protection and Welfare for the EWF, if required.

 

• Update payroll systems to calculate and remit contributions on time.

 

• Communicate with employees regarding their rights and obligations under the EWF.

 

Therefore, you may consider updating your internal policies, payroll processes, and employee communications to ensure compliance with the new EWF requirements and for the benefits of both the employer and the employees.

 

We would be happy to assist you in reviewing your existing welfare schemes and, where required, proceed with the EWF registration process, update relevant policies and provide practical compliance guidance.

 

Timblick & Partners Ltd.

By: Sira Panichkul
Date: 15 September 2025

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15 June 2023

Amendments to the Thai Labour Law relating to Work-From-Home

The Labour Protection Act (No. 8) B.E. 2566 (2023) (the “Amendment”) was published in the Government Gazette on 19 March 2023 and has become effective from 20 April 2023 being the lapse of 30-day grace period.

 

The Amendment amends certain provisions of the Labour Protection Act B.E. 2541 (1998) (the “LPA”) in Section 23/1 which aim to allow the employee’s working from home and set out certain statutory requirements, rights and obligations of employer and employee in connection with the engagement in working from home relationships.

 

We have set out in this Memorandum a summary of the Amendment as follows:

 

Work from home arrangement

 

 

 

• Before the Amendment, the LPA is silent on the work from home arrangement.  The Amendment now allows the employer and employee to agree that the employee may work outside a normal workplace or work remotely though using information technology for the benefits of the business of the employer and promotion of quality of life and working of the employees.

 

• Please be noted that the Amendment do not mandate employer to allow employee to work from home but the employer and the employee must enter into the mutual agreement to such working from home arrangement.

 

Form of work from home agreement

 

• The Amendment requires that the agreement between employer and employee that must be made in written form, whether in physically or electronically.

• The agreement may contain the following details:

 

  1. Period of agreement;
  2. Normal working days and hours, rest period, overtime work;
  3. Criteria for overtime work, work on holidays and rules for taking leave;
  4. Scope of work, controlling and supervising power of employer; and
  5. Responsibility for arranging work equipment or tools including necessary costs arising from work.
Employee’s right on rejecting connection or communication over the normal working days and hours

 

• The Amendment provides the right for employee to reject any connections or communications from an employer, chief, supervisor, work inspector after the working hours unless the employee’s prior consent in written is obtained.

 

Work-from-home employees’ anti-discrimination

 

• The work-from-home employees must be treated equally and shall receive the same benefits and welfares as normal employees working at the employer’s workplace.

 

You may consider updating your work rules or employment contract to allow the work-from-home arrangement and include certain relevant conditions and requirements. We would be happy to assist you with the same.  Should you have any query in respect of the above, please feel free to contact us.

 

Timblick & Partners Ltd.

By: Sira Panichkul/Pitchaya Kaewpanna

Date: 15 June 2023

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26 December 2026

Amendments to the Thai Labour Law relating to Work-From-Home

The Labour Protection Act (No. 8) B.E. 2566 (2023) (the “Amendment”) was published in the Government Gazette on 19 March 2023 and has become effective from 20 April 2023 being the lapse of 30-day grace period.

 

The Amendment amends certain provisions of the Labour Protection Act B.E. 2541 (1998) (the “LPA”) in Section 23/1 which aim to allow the employee’s working from home and set out certain statutory requirements, rights and obligations of employer and employee in connection with the engagement in working from home relationships.

 

We have set out in this Memorandum a summary of the Amendment as follows:

 

Work from home arrangement

 

 

 

• Before the Amendment, the LPA is silent on the work from home arrangement.  The Amendment now allows the employer and employee to agree that the employee may work outside a normal workplace or work remotely though using information technology for the benefits of the business of the employer and promotion of quality of life and working of the employees.

 

• Please be noted that the Amendment do not mandate employer to allow employee to work from home but the employer and the employee must enter into the mutual agreement to such working from home arrangement.

 

Form of work from home agreement

 

• The Amendment requires that the agreement between employer and employee that must be made in written form, whether in physically or electronically.

• The agreement may contain the following details:

 

  1. Period of agreement;
  2. Normal working days and hours, rest period, overtime work;
  3. Criteria for overtime work, work on holidays and rules for taking leave;
  4. Scope of work, controlling and supervising power of employer; and
  5. Responsibility for arranging work equipment or tools including necessary costs arising from work.
Employee’s right on rejecting connection or communication over the normal working days and hours

 

• The Amendment provides the right for employee to reject any connections or communications from an employer, chief, supervisor, work inspector after the working hours unless the employee’s prior consent in written is obtained.

 

Work-from-home employees’ anti-discrimination

 

• The work-from-home employees must be treated equally and shall receive the same benefits and welfares as normal employees working at the employer’s workplace.

 

You may consider updating your work rules or employment contract to allow the work-from-home arrangement and include certain relevant conditions and requirements. We would be happy to assist you with the same.  Should you have any query in respect of the above, please feel free to contact us.

 

Timblick & Partners Ltd.

By: Sira Panichkul/Pitchaya Kaewpanna

Date: 15 June 2023

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