SSO in Thailand

What is SSO in Thailand?

The SSO in Thailand is a government agency responsible for administering the social security system in the country. It operates under the Social Security Act, which aims to provide social welfare and protection for Thai workers and their dependents.

The primary objective of the Social Security Office is to ensure that workers in both the public and private sectors have access to essential benefits and coverage. The SSO oversees various social security programs, including health care, unemployment benefits, compensation for work-related injuries, and retirement benefits.

There are four critical aspects of the Social Security Office to consider in Thailand:

• Healthcare: The SSO in Thailand provides health insurance coverage to eligible employees and their dependents, offering access to medical services, treatments, hospitalizations, and medications.
• Unemployment Benefits: In case of job loss, the SSO offers financial assistance in the form of unemployment benefits to eligible individuals who have contributed to the social security fund.
• Work-related Injury Compensation: The SSO provides compensation and assistance to employees who suffer injuries or disabilities from work-related accidents or occupational diseases. This includes medical treatment, rehabilitation, disability benefits, and survivor benefits in case of fatalities.
• Retirement Provisions: The SSO manages the social security fund that accumulates contributions from employers and employees throughout an individual’s employment. Upon retirement age, eligible individuals receive pensions to support their livelihood during retirement.

The SSO in Thailand plays a crucial role in promoting social welfare and ensuring the well-being of the country’s workforce. It provides the framework for social security programs, enforces compliance by employers, and administers benefits to eligible individuals. The SSO strives to improve its services, expand its coverage and adapt to the population’s changing needs, thereby contributing to Thailand’s overall social and economic stability.

What are the regulations for SSO in Thailand?

The SSO regulations in Thailand are outlined in the Social Security Act B.E. 2533 (1990) and its subsequent amendments. These regulations provide the legal framework for the operation, administration and management of the social security system in Thailand. Six critical regulations need to be considered about SSO in Thailand:

• Coverage and Contributions: The Social Security Act requires employers with one or more employees to register with the SSO and contribute to the Social Security fund. The law sets contribution rates, a percentage of employees’ wages, shared between the employer and the employee.

• Eligibility and claims: The law defines the eligibility criteria for individuals to access social security benefits, including health care, unemployment benefits, compensation for work-related injuries and old-age pensions. Eligibility is based on factors such as employment status, contribution history, and specific benefits requirements.

• Administration of benefits: The Act outlines the procedures for claiming and administering social security benefits. It outlines the documentation required, the process for submitting claims, and the responsibilities of the SSO in assessing and paying benefits to eligible individuals.

• Compliance and enforcement: The Social Security Act sets out the obligations of employers to register with the SSO, maintain accurate records and make timely contributions to the Social Security Fund. The Act empowers the SSO to enforce compliance through inspections, audits and penalties for non-compliance.

• Governance and administration: The Act defines the structure and functions of the SSO, including the appointment of the SSO Board and the roles and responsibilities of the Director-General. It outlines the powers and authorities of the SSO in the implementation of social security programs and the management of the Social Security Fund.

• Appeals and dispute resolution: The Act provides for appeals and dispute resolution mechanisms in the event of disagreements or disputes regarding eligibility, benefit entitlements or other matters relating to social security. This includes establishing an Appeals Board to consider and decide on such cases.

It’s important to note that the Social Security Act may be amended occasionally, so it’s advisable to consult the latest laws and regulations issued by the Social Security Office or seek professional advice for accurate and up-to-date information on SSO regulations in Thailand.

What laws apply?

The primary law governing the SSO in Thailand is the Social Security Act B.E. 2533 (1990). This Act provides the legal framework for establishing, administrating and managing the social security system in the country. It outlines the rights and obligations of employers, employees, the SSO itself, and the benefits and coverage provided under the social security program.

The Social Security Act has been amended several times since it was first enacted to reflect changing social and economic conditions and to improve the effectiveness of the social security system. Therefore, knowing the latest amendments and revisions is essential to ensure compliance with current regulations.

In addition to the Social Security Act, other related laws and regulations may apply to specific aspects of the SSO’s operations. These may include the following : 

• Labour Protection Act: This law regulates various aspects of employment, including working conditions, wages, working hours, termination and dispute resolution. It may overlap with the social security system regarding workers’ rights, employment contracts, and other labor-related matters.

• Personal Data Protection Act: This legislation, enacted in 2019, sets out rules and regulations for protecting personal data in Thailand. It may apply to the SSO’s collection, use, storage and disclosure of personal data in managing social security records and information.

• Administrative Procedure Act: This law sets out procedures for administrative actions, including those carried out by government agencies such as the SSO. It outlines administrative fairness principles, individuals’ rights in administrative proceedings, and appeals and dispute resolution procedures.

• Civil and Criminal Law: General civil and criminal laws may apply to specific situations or offenses related to the operation of the SSO or social security contributions and benefits.
  It’s essential to consult the specific provisions of the Social Security Act and other relevant laws and to seek professional legal advice to ensure compliance with the applicable regulations and requirements of the Social Security Office in Thailand.

How do you make your SSO declaration? 

To make an SSO declaration in Thailand, follow these eight general steps:

Step 1. Register with the SSO: As an employer, you must first register with the SSO in Thailand. Submit the required documents to the nearest SSO office, including your company registration certificate, tax ID, and other relevant information. The registration procedure varies according to your company’s type and size.

Step 2. Obtain Social Security Numbers: Once registered, you will receive social security numbers for your employees. Provide these numbers to your employees for their records.

Step 3. Calculate Contributions: Determine the social security contributions based on the current rates set by the SSO. Contributions are calculated as an employee’s wage percentage, with the employer and employee sharing the contribution.

Step 4. Deduct Contributions from Employees’ Wages: Deduct the employee’s portion of the social security contribution from their wages and ensure accurate record-keeping of the deductions.

Step 5. Pay Contributions to the SSO: Periodically, usually monthly, submit the contributions to the SSO along with the necessary contribution forms. The SSO will provide you with the specific payment schedule and forms required.

Step 6. Maintain Records: Keep accurate records of social security contributions, employee details, and relevant documents for auditing purposes. This includes records of contributions made, employee salary information, and any changes in employment status.

Step 7. Report Changes or Termination: Notify the SSO of any changes in employees’ employment status, such as new hires, terminations, or changes in salary. This ensures that contributions are appropriately adjusted.

Step 8. Fulfill Other Obligations: Comply with other obligations, such as providing necessary information or documents requested by the SSO, cooperating during inspections, and fulfilling reporting requirements.

It’s crucial to note that the exact process and requirements for making an SSO declaration may vary depending on the specific circumstances, company size, and location. Therefore, it is advisable to consult the SSO directly or seek guidance from a legal or accounting professional to ensure accurate and timely compliance with the declaration procedures in Thailand.

How much does SSO cost in Thailand? 

The SSO cost in Thailand primarily pertains to the social security contributions made by employees and employers. The SSO in Thailand sets the contribution rates, which are calculated based on the employee’s wage percentage. The contribution rates are as follows:

• For employees: The contribution is 5% of their monthly wages, subject to a maximum wage ceiling of 15,000 Thai Baht monthly. This means that an employee’s maximum monthly contribution is 750 Thai Baht.
• For employers: The employer’s contribution is also 5% of the employee’s monthly wages, subject to the same maximum wage ceiling of 15,000 Thai Baht. Therefore, an employer’s maximum monthly contribution is 750 Thai Baht per employee.

You must note that these contribution rates are subject to change, and it is recommended that you consult the latest regulations and guidelines provided by the SSO to ensure accurate calculations.

Apart from the contributions, additional costs may be associated with administrative fees, penalties for non-compliance, or other related expenses depending on specific situations or circumstances. These costs can vary, and it’s advisable to consult the SSO or seek professional advice to understand the complete cost structure and any potential additional expenses associated with the Social Security Office in Thailand.

How do you choose your hospital with SSO in Thailand?

When accessing healthcare services through the SSO in Thailand, you can choose a hospital or healthcare provider affiliated with the SSO. Here’s a general guideline on how to choose your hospital with the SSO:

1. Understand the SSO Network: The SSO maintains a network of affiliated hospitals and healthcare providers that offer services to individuals covered by the social security system. Familiarize yourself with this network and the hospitals available in your area.

2. Check the Hospital List: Obtain a list of hospitals or healthcare providers in the SSO network. You can usually find this list on the SSO website or by contacting the SSO directly. Ensure the list is current; hospitals may be added or removed from the network over time.

3. Consider Proximity and Accessibility: Assess the location of the hospitals on the SSO network and consider factors such as proximity to your residence or workplace and ease of access. Choose a convenient hospital for you, considering transportation options and specific needs or preferences you may have.

4. Services and Specialties: Evaluate the services and specialties offered by the hospitals on the SSO network. You can require specialized treatment or access to specific medical services depending on your healthcare needs. Choose a hospital that can provide the necessary care within the SSO network.

5. Hospital Reputation and Quality: Research the reputation and quality of the hospitals on the SSO network. Look for feedback, reviews, patient ratings, and information on the hospital’s accreditation, facilities, and medical staff. This can help you assess the level of care provided by each hospital.

6. Consult with the SSO: If you have specific questions or require assistance choosing a hospital, contact the SSO directly. Contact their customer service or visit their office for guidance and recommendations based on your healthcare needs and location.

It’s significant to note that the availability of hospitals and healthcare providers within the SSO network may depend on your location and specific coverage. Therefore, it’s advisable to consult the SSO directly or refer to their official resources for the most accurate and up-to-date information on choosing a hospital with the Social Security Office in Thailand.

How can foreigners have SSO in Thailand ?

Foreigners working legally in Thailand may also be entitled to social security benefits from the SSO. There are five steps to follow for foreigners to receive social security in Thailand:

Step 1. Work permit: Foreigners must obtain a valid work permit in Thailand to be eligible for social security benefits. The Ministry of Employment issues the work permit and allows foreigners to work legally in the country. The work permit is usually obtained through the employer sponsoring the foreign worker.

Step 2. Registration with the SSO: Once a foreign worker has obtained a work permit, the employer must register him or her with the SSO. This involves submitting the necessary documents to the nearest SSO office, including the employee’s passport, work permit and other required information.

Step 3. Social Security contributions: Both the foreign worker and the employer must contribute to the social security fund. Foreign contribution rates are the same as for Thai workers, usually 5% of the monthly wage, subject to a maximum wage limit. The employer deducts the employee’s share of the contribution from the employee’s salary and pays the contributions to the SSO.

Step 4. Entitlement to benefits: Foreigners who have made the required contributions to the Social Security Fund are entitled to the same benefits as Thai workers. These benefits include health care, unemployment benefits, compensation for work-related injuries and retirement benefits. Specific eligibility criteria and entitlements depend on the type of benefit and the individual’s contribution history.

Step 5. Accessing benefits: To access social security benefits, foreigners should follow the procedures established by the SSO. This usually involves submitting relevant documentation, such as medical certificates or employment-related information, to the SSO office for assessment and processing.

It’s important to note that the social security system in Thailand may have specific requirements and procedures for foreigners, which may be subject to change. It is advisable to contact the SSO directly or seek professional advice to ensure accurate and up-to-date information regarding social security entitlements for foreigners in Thailand.