Do I have to register my employees for social security?

Yes. In Thailand, companies must register new employees with the Social Security Office (SSO) within 30 days of hiring them. This requirement applies to both Thai and foreign employees, although foreign employees must first obtain a valid work permit before they can be registered with the SSO.

What We See In Practice

My company has just been incorporated. Do I need to register with social security straight away?

Not necessarily. It is often thought that Social Security (SSO) registration is required as soon as a company is incorporated. In reality, this is only required when a company hires its first employee, not when the company is formed. Once you have at least one employee, both the company and each eligible employee must be registered within 30 days. This applies to Thai and foreign employees.
Once a company hires its first employee, itl need to register with the Social Security Office (SSO) and enrol each eligible employee within 30 days. After that, both the company and your employee will make monthly contributions, which are due by the 15th of the following month. Currently, the contribution rate is 5% of the employee’s monthly salary for both sides, based on a capped salary of THB 17,500. In return, employees get access to a range of benefits, including medical care, sick leave support, maternity benefits, unemployment coverage, disability support, and retirement benefits.
If a company has no employees, there is no need to register with the SSO. However, that does not necessarily mean a foreign director or shareholder can work without a work permit. Thai authorities take a broad view of what counts as “work”, so even managing your own company may require a valid work permit.