The Department of Labour Protection and Welfare (DLPW) has officially announced the postponement of EWF contribution collection from October 1, 2026 to January 1, 2027, following the Thai Cabinet’s acknowledgment of the relevant draft legislation. The legislative process to implement the postponement is currently underway.
Making use of the additional preparation period
| Action | Details |
|---|---|
| Revisiting employee coverage and eligibility | Reviewing the employee population and identifying employees who may fall within the EWF requirements, including whether existing benefit arrangements affect the position. |
| Reassessing EWF vs. Provident Fund arrangements | Reviewing employees’ current conditions and eligibility to participate in an existing Thai Provident Fund and considering the interaction between Provident Fund participation and EWF requirements. |
| Reviewing registration and implementation readiness | Revisiting the EWF registration requirements and internal implementation process to identify any outstanding information or actions before the revised commencement date. |
| Reconfirming the EWF wage base | Reviewing remuneration components and payroll items to determine the appropriate wage base to which the EWF contribution should apply. |
| Preparing payroll processes | Ensuring payroll configuration, contribution calculations and employee data can support EWF contributions once implementation begins. |
| Considering globally mobile employees | Reviewing employees who are already participating in home-country or other retirement arrangements, as EWF implementation may create additional cost and administrative considerations for international assignments. |
Employers should also continue monitoring further announcements from the DLPW while the necessary legislative process is completed.
For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:
Jiraporn Chongkamanont
Partner
Natchanond Charoenmechaikul
Senior Manager
Apaporn Trakarnratti
Manager
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