1. Relief measures for Social Security Fund contributions for flooded areas
For insured persons under Section 33 (employees), the contribution rate is reduced from 5% to 3%, resulting in a reduced rate capped at THB 450 (approx. USD 4) per month for a period of 6 months commencing from October 2024 – March 2025.
For insured individuals under Section 39 (ex-employees who voluntarily contribute), the rate is reduced from 9% to 5.9%, reducing their monthly contribution from THB 432 to THB 283 for a period of 6 months commencing from October 2024 – March 2025.
The deadline for submitting the contribution forms and payments has been extended for both Sections 33 and 39. The submissions for September, October, November, and December 2024 have been moved to 15 January, 15 February, 15 March, and 15 April 2025, respectively.
These relief measures apply to employers and insured persons in 42 provinces designated as disaster-affected by the Department of Disaster Prevention and Mitigation (Bangkok is not on the list)
https://www.thansettakij.com/business/economy/610207
2. Additional public holidays for 2025 and 2026
The Thai Cabinet has approved additional public holidays for 2025 and January 2026. The new holidays are:
- Monday, 2 June 2025, coinciding with the Queen’s birthday holiday on 3 June 2025, creating a four-day weekend.
- Monday, 11 August 2025, adjacent to Mother’s Day on 12 August 2025, also resulting in a four-day weekend.
- Friday, 2 January 2026, extending the New Year break to five days (31 December 2025 – 4 January 2026).
These additional holidays bring the total public holidays in 2025 to 21 days. However, private employers are only legally required to grant at least 13 days of public holidays to employees as per the Labour Protection Act and can, therefore, exclude up to 8 days from the list of public holidays announced by the government.
https://www.bangkokpost.com/thailand/general/2900918/extra-public-holidays-next-year-approved
3. Amendment to the Bankruptcy Act
The Cabinet approved a draft law amending the Bankruptcy Act with the major revisions as follows:
| Amendment | Current law | Proposed amendment |
| Increase the threshold for business rehabilitation | Debt for business rehabilitation must be at least THB 10 million (approx. USD 290,000) | Raises threshold to THB 50 million (approx. USD 1.45 million) to reflect the current economy. |
| Simplify the rehabilitation process for small business | Requires joint meetings (debtor and creditor) and submission of rehabilitation plans, often lengthy and cumbersome. | Simplifies and expedites the process by removing the need for a pre-approved plan before filing with the court. |
| Introduce expedited rehabilitation process | N/A | Introduces a fast-track process where businesses with pre-approved plans (2/3 creditor approval) can file the case directly with the court. |
| Introduce individual rehabilitation process | N/A | Allows individuals with a debt of THB 100,000 to 1,000,000 (approx. USD 2,900 – 29,000) to apply for rehabilitation. |
However, this draft law is still subject to further review and approval by the parliament before it can be enacted.
https://www.isranews.org/article/isranews-scoop/132795-gov-Draft-Bankruptcy-Act-report-new.html
4. Contribution to the Employee Welfare Fund
The Government Gazette announces 3 sub-regulations of the Labour Protection Act regarding the employee welfare fund, with major points as follows:
- From 1 October 2024 onward, the employers and the employees (through the employer) are required to contribute to the funds;
- The rate of contribution (same rate for both employer and employee) is as follows:
| Period | Rate
(% of wages) |
| 1 Oct 2025 – 30 Sep 2026 | 0.25 |
| 1 Oct 2026 onward | 0.5 |
However, the above-outlined requirements do not apply to employers who already have a provident fund as per the law on provident fund, or a welfare fund in case the employee leaves the employment or dies as per the announced sub-regulations.
https://ratchakitcha.soc.go.th/documents/50135.pdf
https://ratchakitcha.soc.go.th/documents/51627.pdf
https://ratchakitcha.soc.go.th/documents/51630.pdf
5. Marriage Equality Act
The Act will amend the Civil and Commercial Code, providing equal rights and responsibilities to all couples regardless of their sex. The key changes include gender-neutral terms, equal asset division rights, mutual support, inheritance rights, and equal grounds for divorce. The minimum marriage age has also increased from 17 to 18. The Act is set to be effective from 22 January 2025 onward.
