Thailand’s Government Employee Welfare Fund (the “EWF“) is scheduled to come into effect on 1 October 2026. This client alert summarizes the key features of the EWF and the obligations it imposes on employers.
The EWF is a government-mandated fund established under the Labour Protection Act B.E. 2541 (1998) (the “LPA”) to provide financial protection for employees in Thailand upon termination of employment, death, or in other circumstances prescribed by law. Employers are required to participate in the EWF unless they (a) maintain a provident fund covering all of their employees or (b) operate a separate employee support programme for their employees.
The Royal Decree on the Starting Period of the Collection of Contributions for the Employee Welfare Fund B.E. 2568 (2025), published in the Royal Gazette on 14 September 2025, designates 1 October 2026 as the commencement date for the collection of contributions to the EWF.
To learn more about EWF, please visit DFDL to read the full article.
