To alleviate the impact of storms and floods across 55 provinces, the Ministry of Labour and the Social Security Office (SSO) have implemented relief measures for employers and insured persons under Sections 33 and 39, effective for six months from October 2024 to March 2025.
The measures reduce social security contribution rates:
- Section 33 employees and employers will each pay 3% instead of 5%, amounting to 450 baht per party.
- Section 39 insured persons will pay 283 baht instead of 432 baht.
This applies only to the designated 55 affected provinces.
- SSO will refund overpaid contributions starting May 2025. The refunds apply only to those in the affected provinces.
- Section 33 employees do not need to register as employers will submit the claims.
- Refunds can reach up to 900 baht per person, depending on actual excess payment and salary base.
The Royal Gazette published a regulation on May 26, 2025, regarding excess contribution refunds. Signed by SSO Secretary-General Marasri Jairangsee, the regulation allows refunds via cash, check, money order, or bank transfer through SSO-specified banks. Authorized approvers include the Secretary-General, provincial governors, and directors of relevant SSO branches, with a limit of 300,000 baht per approval.
This regulation takes effect the day following its publication.