The Ministry of Labour has introduced new regulations under the Social Security Act B.E. 2533 to help individuals and businesses during the COVID-19 pandemic. Initially, under the regulations, the employer's and the employee's contributions to the Social Security Fund were reduced to 3% of the employee's monthly wages (but not exceeding THB 450 per month) from 1 January 2021 until 31 March 2021. The employee's contribution was further reduced from 3% to 0.5% of the employee's monthly wages (but not exceeding THB 75 per month) for the period from 1 February 2021 until 31 March 2021.
In addition, the Social Security Office will also pay compensation of 50% of the employee's daily wages (but not exceeding THB 250 per day) to an employee who:
- does not work or is not permitted by the employer to work as a result of being quarantined or in compliance with COVID-19 protective measures; or
- is unable to work due to temporary cessation of the employer's business operations as a result of the government's order for the purpose of preventing the spread of COVID-19.
