Disability employment and fund contribution calculator
In Thailand, an employer with 100 or more employees must employ one person with a disability for every 100 non-disabled employees, plus one more when the remainder is over 50. The count is taken on 1 October and sets the obligation for the next calendar year. Positions not filled by employment (section 33) or by approved occupational support (section 35) are paid to the Fund under section 34, by 31 March.
An independent planning tool. It does not submit anything to DEP or DOE and is not a government service.
How this calculator works
- Required positions = one per full 100 non-disabled employees counted on 1 October, plus one if the remainder is over 50 (Ministerial Regulation 2554, clause 3).
- Each required position is checked day by day across the compliance year. A day is covered by section 33 employment or by an approved section 35 arrangement; pending section 35 requests are not counted.
- A gap between two covered periods is excused when it lasts no more than 45 days (Ministerial Regulation No. 3, 2564). A gap at the start of the year, or one that runs to 31 December, is payable.
- Amount = payable days × the lowest minimum daily wage in force at the end of the previous year; a full uncovered year is 365 days per position (clause 5).
- Interest, if you enter a payment date: 7.5% a year, counted per day from 1 April (or from the start of a later gap) to the payment date, on each payable gap (Act s. 34; DEP manual).
Sources: Ministerial Regulation B.E. 2554, clauses 2–5 (Royal Gazette vol. 128 part 30 Kor, 29 Apr 2554) · Ministerial Regulation (No. 3) B.E. 2564: 45-day rule (Royal Gazette vol. 138 part 28 Kor, 22 Apr 2564) · Persons with Disabilities Empowerment Act B.E. 2550, ss. 33–36, 39 (Royal Gazette vol. 124 part 61 Kor, 27 Sep 2550) · DEP, employer compliance manual (private sector), 2nd printing, December 2566, p. 9
How the section 34 amount is worked out
Amount per position = the lowest minimum daily wage in force at the end of the year before the payment year × 365. A position covered for part of the year is paid by the days not covered.
| Compliance year | Counting date | Daily rate used | Per position, full year | Status |
|---|---|---|---|---|
| 2025 (B.E. 2568) | 1 Oct 2024 | 330.00 | 120,450.00 | Confirmed |
| 2026 (B.E. 2569) | 1 Oct 2025 | 337.00 | 123,005.00 | Confirmed |
| 2027 (B.E. 2570) | 1 Oct 2026 | 337.00 | 123,005.00 | Provisional |
Sources: Wage Committee decision for 2567 (lowest rate 330 baht, in force 1 Jan 2567), Government Public Relations Department · Wage Committee announcement on minimum wages No. 13 (Royal Gazette 27 Dec 2567; in force 1 Jan 2568) · Wage Committee announcement on minimum wages No. 14 (dated 17 Jun 2568; in force 1 Jul 2568) · Ministry of Labour, list of minimum wage announcements (checked 3 Nov 2569: latest is No. 14)
Provisional: the base is the lowest minimum wage in force at the end of 2569. On 3 Nov 2569 the latest announcement was No. 14 (lowest 337 baht). Any new rate that takes effect before 31 Dec 2569 would change this figure.
Scope and limits
- Supported: private employers and state-owned companies registered as companies; compliance years 2568 and 2569 (confirmed) and 2570 (provisional until 31 Dec 2569).
- Government agencies, local government and state enterprises set up by an Act or Royal Decree: explained, not calculated, because section 34 applies only to employers.
- Branches in more than one province: calculated by DEP’s current method (all branches added); the regulation’s wording speaks only of branches in the same province, so the tool shows both and asks you to confirm with DEP.
- Interest after a part payment, and refunds under clause 7, are not calculated. Ask DEP.
Thai employers with 100 or more employees must employ people with disabilities at one per 100 non-disabled employees (one more for a remainder over 50), counted on 1 October for the following calendar year.
Read the compliance guide: sections 33, 34 and 35Privacy: calculated on this page only. No names, ID numbers, disability details or documents are asked for; use counts, dates and position numbers. Nothing is stored, logged or put in the address bar.