Employee Welfare Fund (EWF) – 1 October 2025 Launch Date Now Expected to Be Postponed by Approximate


Key Legislative Details
  • EWF is a mandatory fund under the Labor Protection Act B.E. 2541 (1998).Employers with 10 or more employees must register for the EWF starting 1 October 2025 (unless exempt).
Note: The effective date of 1 October 2025 is tentative and may be subject to change, as the Cabinet will review readiness and make an official announcement before that date on whether to proceed or postpone implementation.
  • Contributions are initially 0.25% for both employer and employee, increasing to 0.50% from October 2030.
  • The EWF will be managed by the Department of Labour Protection and Welfare and governed by a board comprising government, employer, and employee representatives.
  • Upon employment termination or death, employees or their beneficiaries can withdraw the full fund balance.
The Thai government has introduced the Employee Welfare Fund (EWF), effective 1 October 2025, as part of its commitment to enhancing employee welfare and financial security. This regulation requires both employers and employees to contribute to a central fund designed to support employees in cases of employment termination, death, or legal declaration of disappearance.

Objective of the Employee Welfare Fund (EWF)
The EWF aims to provide financial security for employees by ensuring they receive compensation when leaving employment, regardless of the reason, including resignation, dismissal, or redundancy.
Key benefits include:
  • Employees receive their own contributions, employer contributions, and accrued interest from their individual EWF accounts.
  • In case of death, compensation is paid to the employee’s designated beneficiaries. If no beneficiary is specified, funds are distributed equally among legitimate heirs (spouse, children, parents).
This differs from a Provident Fund (PVF), which may withhold employer contributions if an employee is terminated for gross misconduct.

Employer Obligations
From 1 October 2025, employers with 10 or more employees must:
  • Register all employees with the EWF.
  • Deduct employee contributions and remit them along with employer contributions.
Employers that already provide a Provident Fund (PVF) or an equivalent private welfare scheme are exempt from EWF contributions.

Exemptions
Employers are not required to contribute to the Employee Welfare Fund (EWF) if they meet any of the following conditions:
  1. Employ fewer than 10 employees.
  2. Provide a Provident Fund (PVF) in full compliance with the Provident Fund Act.
  3. Offer a private welfare fund equivalent to the EWF, approved by the relevant authorities.
  4. Operate in one of the following categories:
  • Fisheries business or related work
  • Household work that is not connected to business operations
  • Non-profit organizations
  • Private school business — specifically directors, teachers, and educational personnel
  • Private higher education institutions
  • State enterprises
However, employers must still contribute to the EWF for employees who:
  • Are not eligible to join their existing PVF (eg. Employee who is on probation, Contractor etc.), or
  • Choose not to participate in the PVF.
Employers not required to join may also voluntarily participate into the EWF if agreed by both employer and employees.