Amendment to the Labour Protection Act
The Senate approved the amendment to the Labour Protection Act (LPA), which was previously approved by the House of Representatives (now pending for announcement). The amendment approved by the Senate includes:
| Section | Original | Amended |
| Section 4/1
(new) |
– | The contract of workers/ employees of a government /public organizations or state enterprises shall receive protections in relation to: remuneration, weekly holidays, public holidays, annual vacation leave, sick leave, maternity leave, working days and hours, and rest periods, not less than the requirements under the LPA, subject to the rules and conditions prescribed under the Ministerial Regulation.
All disputes arising between such workers / employees and the agencies / organisations in connection with the rights and duties above are subject to the jurisdiction of the Labour Court. |
| Section 41 para. 1 | A female Employee who is pregnant shall be entitled to
maternity leave of not more than ninety-eight days for each pregnancy. |
A female Employee who is pregnant shall be entitled to
maternity leave of not more than one hundred twenty days [the employer is required to pay 100% wages for up to 60 days OR as stipulated under the Royal Decree, but currently there is no such Royal Decree] for each pregnancy |
| Section 41 para. 4
(new) |
– | A female employee who has already used the right to maternity leave under paragraph one has the right to take another fifteen days [the employer is required to pay 50% wages for up to 15 days] of continued leave to care for her child in the event that the child has an illness that puts the child at risk of complications, is abnormal, or has a disability. In this case, the employee must present a medical certificate along with the leave request. |
| Section 41/1
(new) |
– | Employees are entitled to take leave to assist their spouse who has given birth, not exceeding fifteen days [the employer is required to pay 100% wages for up to 15 days], before or within ninety days of the date of childbirth. |
| Section 59 | An Employer shall pay Wages to a female Employee for maternity leave under Section 41 equivalent to Wages of a Working Day throughout the Leave period, but not exceeding forty-five days per year. | An Employer shall pay Wages to a female Employee for maternity leave under Section 41 equivalent to Wages of a Working Day throughout the Leave period, but
not exceeding sixty days per year or as stipulated under the Royal Decree. [currently, there is none] |
| Section 59/1 (new) | – | An Employer shall pay Wages to the Employee for leave under Section 41 para. 4 [neonatal leave] equivalent to Wages of a Working Day throughout the Leave period at a rate of fifty percent of the Wages for the Leave. |
| Section 59/2 (new) | – | An Employer shall pay Wages to Employee for leave under Section 41/1 [spousal support leave] equivalent to Wages of a Working Day throughout the Leave period, but not exceeding fifteen days. |
| Section 115/1 para. 1 | For the purpose of performing duties of the Labour Inspector under Section 139, an Employer who employs 10 employees or more shall submit a report form on conditions of employment and working conditions to the Director-General or a person
entrusted by the Director-General within every January. The Labour Inspector shall provide the form as prescribed by the Director-General to the employer within every December. |
For the purpose of performing duties of the Labour Inspector under Section 139, an Employer who employs 10 employees or more shall submit a report form on conditions of employment and working conditions to the Director-General or a person
entrusted by the Director-General within every January in the form as prescribed by the Director-General. |
In summary
- Protection of government contract workers: Contract workers (who are not government workers) of government organisations and state enterprises are protected by the Labour Protection Act in certain aspects, and any disputes in relation to such rights are subject to the Labour Court (Section 4/1).
- Increase maternity leave: The maternity leave entitlement was increased from 98 days to 120 days (Section 41 para. 1), while wage payment is increased from 45 days to 60 days (Section 59).
- Neonatal leave: A female employee can take an extra 15 leaves to care for her child if the child is seriously ill, disabled, or has complications, with a medical certificate (Section 41 para. 4). For such leave, such employee is entitled to 50% wage (Section 59/1).
- Spousal support leave: Employees can take up to 15 days of leave to support their spouse who is giving birth, either before or within 90 days after childbirth (Section 41/1). The employee is entitled to 100% wages during such leave (Section 59/2).
https://prachatai.com/journal/2025/09/114658
II. BOI revised investment promotion benefits and criteria
The Board of Investment (BOI) revised the investment promotion benefits and criteria as follows:
- Removed: land owning eligibility for the following businesses:
- Rolling, drawing, casting, or forging of non-ferrous metals ;
- Production of steel products, steel parts;
- Metal products, or metal parts for industrial use;
- Metal products, or other metal parts for industrial use;
- Production of chemical products for industrial use; and
- Production of plastic products and parts for industrial use.
Exception: Existing promoted businesses that have at least 3 (three) promoted projects under the same legal entity between
2011 and 2021, with a combined approved investment of at least 5 billion baht (excluding land and working capital)
- Added conditions: shareholding requirements: must have Thai nationals holding at least 51% of the registered capital, for the following businesses to be eligible for investment promotion:
- Production of bags or shoes or products from animal or imitation leather (only the production of bags);
- Production of furniture or parts; and
- Printing
Exception: Projects that are located in border special economic development zones
These revised criteria will apply to businesses applying for investment promotion from 1 September 2025 onward.
https://www.boi.go.th/upload/content/sor7_2568_68882d988a19a.pdf
III. Tax benefits for the importation of used machinery
The project relocation for advanced semiconductor and advanced electronics businesses promoted under the BOI are eligible for the following tax benefits for the importation of used machinery:
| 5 years old or less | Over 5 years, but not over 10 years old | Over 10 years old | |
| Permitted to be used | Yes | Yes | Yes |
| Exempt from import duties | Yes | Yes | No |
| The machine’s value qualifies as a capital investment for a corporate income tax exemption | Yes | Yes, but 50% | No |
All used machinery, regardless of age, must have a certificate from a reliable institution verifying its efficiency, environmental impact, energy consumption, and an appropriate valuation.
This announcement applies to all applications for investment promotion submitted from 22 July 2025 onward.
https://www.boi.go.th/upload/content/7_2568_68882d4349184.pdf
Employee Welfare Fund’s Contribution Postponed
The implementation of the requirement for the contribution to the Employee Welfare Fund is postponed from the original date of 1 October 2025 to 1 October 2026. The contribution rate remains unchanged, i.e., 0.25% of the wage for the first 5 years and 0.5% of the wage after the first 5 years elapse.