What You Should Know about Thai Social Security Program as an Employee 身為員工您應該了解泰國社會保險計劃－IBC泰國法律金融會計事務所International Business Consultancy

What You Should Know about Thai Social Security Program as an Employee

身為員工您應該了解泰國社會保險計劃

Working as a permanent employee in Thailand always comes with benefits. It is mandatory by law that all employees of private or any Industry in Thailand must be subjected to Social Security. In each cycle of payment of permanent employee, the employee’s wages will be deducted from a small portion of money and be submitted to the Office of Social Security of Thailand. Thus, such employee could enjoy benefits in various way which includes various “umbrella funds” where the unfortunate or unexpected event occurred to have the benefits of withdrawing the funds to support in the time of need.

在泰國作為永久員工工作總是有好處。法律強制規定泰國私營或任何行業的所有員工都必須參加社會保險，在永久員工的每個支付薪資的週期，員工的薪資將被少量扣除、並應提交給泰國社會保險辦公室，以便此類員工可以通過各種方式享受福利，其中包括發生不幸或意外事件時的各種“傘型基金”，這些人應享有及時提取資金支持的福利的需要。

In order to become subject to the Thai Social Security, under Section 33 of the Social Security Act, the individual must be

成為泰國社會保險的對象，根據《社會保險法》第 33 條，個人必須是

Older than 15 years of age, but no more than 60.

十五歲以上六十歲以下。

Having employment with a certain employer in Thailand.

受僱於泰國某雇主。

Such Social Security Scheme does not discriminate against the nationality of the Insurer. All employees regardless of nationality shall be eligible to become the insurer of Social Security of Thailand.

此社會保險計劃不歧視投保人的國籍。所有員工，無論國籍，都有資格成為泰國社會保險的保險人。

These types of insurers are called “Insurers under Section 33” which, after the employee has been insured under the Social Security Act, in each payroll, the contributions to the Social Security funds shall be paid accordingly to the percentage as the government gazette announced. One important thing to note is that in normal circumstances, the funding rate is not always calculated accordingly to the employee’s wages, when the calculations between the employee’s wages and monthly social security is reached, the rate of 750 THB will be paid and no more of that shall be made. To visualize, refer to the following example:

這些類型的保險人被稱為“第 33 條下的保險人”，員工根據《社會保險法》投保後，在每張薪資單社會保險基金的供款應按照政府公報公佈的百分比支付。需要注意的一點是，在正常情況下資金費率並不總是根據員工的薪資計算，當員工薪資與每月社會保險金之間的計算達到，將支付 750 泰銖的費率、不會超過那應該做的。設想參考以下示例：

[On normal circumstances, the rate of 5% of the employee’s wages shall be submitted to

the Social Security Funds which, the calculation shall be:

[正常情況下，按員工薪資的5%繳納社會保險基金，計算方式為:

If Employee gets 10,000 THB per month = 500 THB shall be paid to Social Security funds

如果員工每月獲得 10,000 泰銖 = 應支付社會保險基金500 泰銖

If Employee gets 12,500 THB per month = 625 THB shall be paid to Social Security funds

如果員工每月獲得 12,500 泰銖 = 應支付給社會保險基金625 泰銖

If Employee gets 15,000 THB per month = 750 THB shall be paid to Social Security funds

如果員工每月獲得 15,000 泰銖 = 應支付社會保險基金750 泰銖

However, if the amount to be submitted hits 750 THB, the flat rates applied

但是，如果要提交的金額達到 750 泰銖則適用統一費率

If Employee gets 17,500 THB per month = 750 THB shall be paid to Social Security funds

如果員工每月獲得 17,500泰銖 = 應支付社會保險基金750 泰銖

If Employee gets 20,000 THB per month = 750 THB shall be paid to Social Security funds and so on, if the wages increase, the amount to be paid will stay at 750 THB.

如果員工每月獲得20,000 THB = 應支付社會保險基金750 泰銖750 THB 應支付給社會保障基金，並且，如果漲薪資，支付金額將維持在750 泰銖。

As of December 2022, the Government announced the rate shall be at 3% of the employee’s wages. Such rates are subject to changes, so stay tuned to the news and announcement.

自 2022 年 12 月起，政府宣布稅率為員工工資的 3%。此類費率可能會發生變化，敬請關注新聞和公告。

In such Social Security’s system, the government and the Employer shall have the duty to pay the support funds on top of the Employee’s deducted rate. Both Government and the Employer shall pay at the rate as announced by the government gazette which, as of December 2022, the Government shall pay to support the employee for 2.75% of the employee’s wages, and the Employer shall pay at 3% of the employee’s rate every month.

在此類社會保險體系政府和雇主有義務在員工的扣除率之上支付支助基金。政府和雇主均按政府公報公佈的標準支付，截至2022年12月，政府按員工薪資的2.75%支付，雇主按每個月的利率員工薪資的3%支付。

These are the normal circumstances where the employees are having permanent employment, however, there are special circumstances, where the employee has been terminated or is unemployed under Section 33(2) which the employment is ended if the person wishes to still stays in the Social Security program, such individual shall do the following:

這些是員工擁有永久性工作的正常情況，但是在特殊情況，當員工已根據第 33(2) 條被解僱或失業，如果此人希望繼續留在社會保險計畫，此人應執行以下:

Must at least, be hired before and;

必須至少在這之前被雇用 ;

Has been paid the Social Security funds for at least 12 months during the employment.

Such individuals will be eligible to stay in the Social Security Program, however, the circumstances of payment to the Social Security funds will be changed from the ratio calculations to a fixed rate per month instead. These types of insurers are called “Insurer under Section 39.”

在職期間已繳納至少12個月的社會保險基金。

這些人將有資格繼續參加社會保險計劃，但是社會保險基金的支付情況將從按比例計算改為每月固定費率。這些類型的保險人被稱為“第 39 條的保險人”。

As of December 2022, the insurer under Section 39 shall be entitled to pay to Social Security Funds at the flat rate of 240 THB per month.

自 2022 年 12 月起，第 39 條規定的保險人有權按每月 240 泰銖的統一費率支付社會保險基金費用。

All calculations of Rates, Flat Rates and Support Funds by the Government or Employer shall be calculated on the basis of 3 months for each period. All rates are subject to change.

政府或雇主對利率、定額收費和支助基金的所有計算均應以每期3個月為基礎計算。所有費率如有變更。

Benefits of the Social Security Program

社會保險計劃的好處

In the Social Security Program, there are mainly 2 types of funds that the insurer shall receive, which are:

在社會保險計劃，保險人應獲得的資金主要有兩種，即:

Social Security Funds: With this type of funds, the insurer shall be able to claim the available funds from the incidents that took place “outside” of normal working. This fund is from what we have discussed previously that Government, Employer, and Employee shall submit to the Social Security Program every month.

社會保險基金 :有了這種類型的資金，保險人可以從正常工作“之外”發生的事件中索取可用資金。這筆資金來自於我們之前討論過的政府、雇主和員工每月必須向社會保險計劃提交的資金。

The benefits shall be included, but not limited to Illness, Disability, Death, etc. which shall be discussed later and;

福利應包括但不限於疾病、殘疾、死亡等，將在後面討論和 ;

Compensation Funds: In this type of fund, the insurer shall be able to claim the available funds if such an incident is taking place “within cause or normal business” where the employee suffered injuries from the work. In this type of fund, the Employer shall be the one whose sole responsibility is to pay for the Social Security program at the beginning of the year.

賠償基金 :在此類基金中，如果此類事件發生在員工因工受傷的“原因或正常業務範圍內”，保險人將能夠要求可用資金。在此類基金中，雇主應是唯一負責支付年初社會保險計劃的人。

For two types of available funds, the detailed benefits shall be as such:

兩種可動用資金具體福利如下:

Occurred from non-occupational illnesses (Social Security Funds)

非職業病(社會保險基金)

Occurred from the occupational incident (Compensation Funds)

因職業事故而發生(賠償基金)

Injuries

受傷

If the insurer contributes to the Social Security funds for no less than 3 months out of the previous 15 months before the date of receiving medical care:

如果保險人在接受醫療護理之日前的前 15 個月中有不少於 3 個月繳納社會保險基金:

Medical Bills: The insurer shall be entitled to free medical healthcare services at the designated hospital

醫療費 :保險人有權在指定醫院享受免費醫療保健服務

Compensation from loss of income: Insurer shall receive the 50% of the salary when the employee is absent from work for a period of no more than 90 days per incident but not exceeding 180 days in a year. Employees with Chronic Disease shall be entitled to the benefits for more than 180 days, but not exceeding 365 days.

收入損失賠償:員工每年缺勤不超過90天，一年不超過180天時，保險人將獲得薪資的50%。患有慢性病的員工享受福利的期限在 180 天以上，但不超過 365 天。

Immediately received with the employment:

立即就業:

Medical Bills: Can be paid up to the actual amount of no more than 45,000 THB. If gravely injured, shall receive an additional of 65,000 THB and can be extended, but no more than 300,000 THB

醫療費 :最多可支付實際金額不超過 45,000 泰銖。如果嚴重受傷，將額外獲得 65,000 泰銖，並且可以延長，但不超過 300,000 泰銖

Compensation for loss of income: 60% of the salary, no more than 1 year

收入損失補償：薪資的的60%，不超過1年

If such cases cause the disability: 60% of the salary, no more than 10 years

如因此類情況致殘 :薪資的60%，不超過10年

Rehabilitation Cost: No more than 20,000 THB of the actual payable amount

康復費用 :不超過實際應付金額的 20,000 泰銖

Rehabilitation Surgery: No more than 20,000 THB

康復手術:不超過 20,000 泰銖

Disability

失能

if the insurer contributes to the Social Security funds for no less than 3 months out of the previous 15 months before the date of receiving the disability;

如果保險人接受殘疾之日之前的前 15 個月中至少有 3 個月向社會保險基金繳費;

Compensation from the loss of income: 50% of the salary for a lifetime.

收入損失補償 :終身薪資的50%。

Medical Bills:

醫療費 :

If admitted into State Hospital:

如果住進州立醫院 :

Outpatient: All expenses shall be claimable.

門診 :所有費用均可報銷。

Inpatients: All medical services and bills shall be payable via the DRG system

住院患者 :所有醫療服務和帳單均應通過 DRG 系統支付

If admitted to Private Sector Hospital:

如果住進私立醫院 :

Outpatients: no more than 2,000 THB/month is claimable.

門診病人 :不超過 2,000 泰銖/月的索賠額。

Inpatients: no more than 4,000 THB/month is claimable.

住院病人:每月可索賠不超過 4,000 泰銖。

* Every insurer shall be entitled to transportation costs to receive medical care for 500 THB/month*

*每個保險人都有權獲得交通費以接受每月 500 泰銖的醫療服務*

Rehabilitation Cost: Shall be payable the same as the Compensation Funds

康復費 :應與補償基金一樣支付

Death from the Disability: shall be payable at the same rate of Death that occurred from a non-occupational incident.

殘疾死亡 :應按非職業事故發生的相同死亡率支付。

Immediately received with the employment:

立即就業:

Compensation for loss of income: 60% of the salary, no more than 15 years.

收入損失補償:薪資的60%，不超過15年。

Death

過世

if the insurer contributes to the social security funds for 1 month out of the previous 6 months before the date of death, the insurer’s family shall receive:

如保險人過世前6個月中有1個月繳納社會保險基金，保險人家屬應領取:

Funeral Cost of 40,000 THB

葬禮費 40,000 泰銖

Support allowances:

支持津貼 :

if the insurer contributes for no less than 36 months but not exceeding 10 years: 1.5 times the Salary of the insurer shall be payable to immediate family and;

如果保險人繳費不少於 36 個月但不超過 10 年:直系親屬應支付保險人工資薪資的 1.5 倍，並且;

if the insurer contributes for more than 10 years: 5 times of the salary of the insurer shall be payable to the immediate family.

如果保險人繳費超過 10年:直系親屬應支付保險人薪資的5倍。

Immediately received with the employment:

立即就業:

Funeral Cost: 100 times of the minimum daily salary

喪葬費 ：最低日薪的100倍

Compensation Cost: to the immediate family of 60% of the Salary, no more than 8 years

補償費 ：給直系親屬工資的60%，不超過8年

Old Age

年長者

if the insurer ages reach 55 and above, when the insurer is retired or ends employment, the following shall be entitled to the insurer:

如果保險人年齡達到55歲及以上，當保險人退休或終止工作，保險人有權享有以下權利:

if the insurer contributes more than 180 months: the insurer will receive the “Monthly Allowances” of 20% of the average 60 months of salary. If exceed, every 12 months shall increase at 1.5% per 12 months.

如果保險人繳費超過 180個月:保險人將獲得平均60個月薪資的20%的“每月津貼”。如果超過，每12個月增加1.5%，每12個月增加1.5%。

If the insurer contributes to the funds less than 180 months, the insurer shall receive the “Lump sum” of payment which equals to the money that the insurer has contributed to the Social Security Program plus the amount that the Employer has paid to the Social Security program while insurer ages 55 and above. However, if the insurer pays the contribution for less than 12 months when their age reaches 55, the insurer will only receive the amount that is equal to the contribution only.

如果保險人繳納的資金少於 180 個月，保險人將收到“一次性付款”，該金額等於保險人向社會保險計劃繳納的金額加上雇主向社會保險繳納的金額計劃，而保險人年齡在 55 歲及以上。但是，如果保險人在他們年滿 55 歲時支付的款項少於 12 個月，保險人只會收到與繳費相等的金額。

NO BENEFITS IS GIVEN OUT

不提供任何福利

Child Support

子女撫養費

if the insurer contributes to the social security funds for 12 months out of the previous 36 months before such right occurred; the insurer receives the following:

如果保險人在該權利發生之前的前 36 個月中有 12 個月繳納社會保險基金；保險人收到以下資訊:

Monthly allowances for 400 THB per child, no more than 2 children and such child is age less than 6 years.

每個孩子每月 400 泰銖的津貼，不超過 2 個孩子，並且這些孩子年齡小於 6 歲。

NO BENEFITS IS GIVEN OUT

不提供任何福利

Unemployment Support

失業補助

if the insurer contributes to the social security funds for 6 months out of the previous 15 months before the date of unemployment:

如果保險人在失業日期之前的前 15 個月中有 6 個月繳納社會保險基金

If such termination is voluntary: 50% of the Salary, no more than 180 days

如果失業是自願的 :薪資的 50%，不超過 180 天

If such termination is from resignation or the employment period is ended: 30% of the salary shall be paid, in no more than 90 days.

如果失業是因辭職或聘僱期間 結束:薪資的30%應在不超過90天的時間內支付。

(with the exception of Insurer under Section 39, this insurer will not receive this right)

(除第 39 條規定的保險人外，該保險人不會獲得此權利)

NO BENEFITS IS GIVEN OUT

不提供任何福利

All rights that are claimable under the Social Security Funds shall have its prescription of 1 year from the date of such claimable rights is occurred.

社會保險基金可主張之權利，自該等可主張權利發生之日起有一年時效。

All rights that are claimable under the Compensation Funds shall be claimable within 15 days from the incident is occurred by the Employer. Or within 180 days from the incident is occurred by the Employee or Rightful persons.

雇主應在事故發生後 15 天內，根據賠償基金索賠的所有權利。或者在員工或合法人員發生事件後180 天內。

IBC International Consultancy is a Law, Finance, and Accounting firm located in Bangkok, Thailand. With Experienced lawyers, accountants, and financial advisers, we provided services including investment, tax, and legal consultants in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。