nunnaphat.
Let’s talk

Employing people with disabilities: what do you have to do?

Employers with 100 or more employees must employ one person with a disability for every 100 employees who are not (one more if the remainder is over 50). They can employ, give an approved section 35 arrangement, or pay into the Fund.

Work out how many to employSee the filing steps

Compliance years 2025 to 2027 · Checked 3 November 2026 (B.E. 2569) · Rules version 2569.11.1 · 2027 rate provisional

An independent planning tool. It does not submit anything to DEP or DOE and is not a government service.

The basic process

  1. Count employees

    Non-disabled employees on 1 October of the year before, all branches together

    For 2027: count on 1 Oct 2026

    Branches in several provinces? How they are counted is unclear

  2. Work out how many

    One per 100; one more if the remainder is over 50

    Work out how many to employ

  3. Choose how to comply

    Employ, give an approved arrangement, or pay; combining is allowed

    Three ways to comply

  4. File and keep evidence

    Report to DEP by 31 March of the compliance year

    See the filing steps

Source Regulation 2554 · DEP manual p. 6 · DEP manual p. 16

Three ways to comply

Section 33

Employ a person with a disability

Employ someone who holds a disability card, on the same rights and benefits as other staff, all year.

When
From 1 January; replace within 45 days if they leave
Who
Report to DEP

Source Act 2550 · DEP manual p. 7

See the steps

Section 34

Pay into the Fund instead

Paid for the days a place is empty. It is a statutory contribution, not a fine.

When
By 31 March; 7.5% a year interest if late
123,005 baht per place for a full year (2027, rate provisional)
Who
DEP Fund

Source Act 2550 · Regulation 2554

See the steps

Section 35

Give an arrangement to a person with a disability or carer

For example a concession, a sales spot, a special-method contract, training or equipment. It must be approved by the Department of Employment; general donations do not count.

When
Apply by 31 December of the year before; value at least one place’s yearly amount
Who
Department of Employment (approval) and DEP (report)

Source Act No. 2 · DEP manual p. 10

See the steps

Routes can be combined; each place counts one route per day.

Show the full comparison table
A. Employ (s. 33)B. Contribute (s. 34)C. Support (s. 35)D. Combine
What it involvesHire a person with a disability card in a suitable job, same rights as other staffPay the Fund the year amount for each position not coveredConcession, sales space, special sub-contract or service, training, equipment or facilities, interpreter, or other helpAny mix: each position covered by one route, day by day
Who may qualifyPeople with a disability card—People with disabilities or their carersAs for each route
Conditions and approvalEmployed for the whole calendar year; DEP advises at least 20 days of work for daily workers, with pay enough to live onNone; by 31 MarchValue at least the year amount per position; concession and space 1 year or more; training 6 months and 600 hours or more; DOE approvalEach part meets its own conditions
TimingFrom 1 JanuaryBy 31 MarchNotify by 31 December of the previous yearAs for each route
EvidenceSSO 1-10 part 2 showing the employee; disability card copyFund receiptDOE result letter; contracts; disability or carer card copiesAll of the above as relevant
CoversOne position per person employedThe positions or days paid forOne position per approved arrangementAll or part
If it ends earlyReplace within 45 days or pay for the days not covered, with interest—Restore within 45 days or pay for the days not covered, with interestSame rules per route
Administered byDEP (reporting)DEP (payment)Department of Employment (approval); DEP (reporting)DEP and DOE

Source Act 2550 · Act No. 2 · Regulation No. 3 · DEP manual p. 7 · DEP manual p. 10

The year at a glance

  1. Year before 2026

    1. 1 Oct 2026

      Count employees

      This count sets the obligation for 2027

      Legal basis

      Source Regulation 2554 · DEP manual p. 6

    2. By 31 Dec 2026

      Section 35: apply and get approval

      Only for employers using section 35

      Legal basis

      Source DEP manual p. 15

  2. Compliance year 2027 rate provisional

    1. 1 Jan 2027

      Compliance year starts

      Section 33 employment should start on this day

      Legal basis

      Source DEP manual p. 7

    2. January to 31 Mar 2027

      Report and pay

      Pay under section 34 and report to DEP; interest runs from 1 Apr 2027 if late

      Legal basis

      Source Regulation No. 2 · Act 2550 · DEP manual p. 16

    3. During 2027

      Watch for changes

      If someone leaves or an arrangement ends, restore it within 45 days and report the change

      Legal basis

      Source Regulation No. 3 · DEP manual p. 8

Daily rate 337.00 baht × 365 = 123,005 baht per place (provisional)

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.

Which route will you take?

Pick a route to see the steps, documents, where to file, what to keep and the conditions. If you combine routes, check each one you use.

Annual report to DEP (every route)

Filed once a year whichever route you use. Each tab lists only what that route adds.

  • Annual employment report form
  • SSO 1-10 part 1 for October (all branches) with receipt
  • Company registration certificate
  • Power of attorney with stamp duty, if someone files for you

Section 33: employment

A. What to do

  1. Count on 1 October
  2. Employ from 1 January
  3. Report from January to 31 March
  4. Report changes with the change form or online

B. Documents to prepare

  • SSO 1-10 part 2 from January to date showing the employees with disabilities, with receipt
  • Copies of the employees’ disability cards

+ Annual report to DEP (every route)

C. Where to file

Authority
Department of Empowerment of Persons with Disabilities (DEP), for reporting
Online
ejob.dep.go.th (online employment report)
Head office in Bangkok
Head office in Bangkok: DEP, Fund and Disability Equality Division
Head office in another province
Head office elsewhere: the provincial office of social development and human security (disability service centre) where the head office is
Finding the office
Filing follows the head office’s province, not the branches’.
Deadline
Report January – 31 March
Questions
DEP Employment Promotion Group, 02-106-9327 to 9329 and 9331 (DEP manual, December 2566)

D. What to keep

  • The report receipt, payroll and SSO records for the whole year
  • Every route: the October SSO 1-10 filing and proof that the report was filed

When something changes: Change-of-employment form (DEP) or e-service

E. Conditions to check

  • People with a disability card
  • Employed for the whole calendar year; DEP advises at least 20 days of work for daily workers, with pay enough to live on
  • Replace within 45 days or pay for the days not covered, with interest
  • A carer cannot count under section 33, but can receive a section 35 arrangement.

Source DEP manual p. 16 · DEP manual p. 19 · Regulation No. 3

Section 34: Fund contribution

A. What to do

  1. Work out the positions not covered
  2. Pay by 31 March
  3. Report by 31 March
  4. If late, add interest at 7.5% a year to the payment date

B. Documents to prepare

Nothing beyond the annual report; pay through the channels under C.

+ Annual report to DEP (every route)

C. Where to file

Authority
DEP (the Fund)
Online
ejob.dep.go.th; payment in cash, crossed cheque, money order to the Fund, or electronically
Head office in Bangkok
DEP, Fund and Disability Equality Division, Avion Building, 914 Rama V Road, Soi Ranong 2, Dusit, Bangkok 10300
Head office in another province
The provincial office of social development and human security where the establishment is located
Finding the office
Use the head office’s province for reporting; find the provincial office at <province>.m-society.go.th or the 1300 directory.
Deadline
Pay and report by 31 March
Questions
DEP Employment Promotion Group (as above)

D. What to keep

  • The Fund receipt and the report
  • Every route: the October SSO 1-10 filing and proof that the report was filed

When something changes: Ask DEP about corrections and refunds under clause 7

E. Conditions to check

  • A section 34 contribution, not a fine.
  • By 31 March
  • An employer that does not pay, pays late or pays short owes interest of 7.5% a year on the unpaid amount (section 34, paragraph 2).
  • Deductible for tax, but it does not reduce what you must pay.

Source DEP manual p. 9 · DEP manual p. 16 · Act 2550

Section 35: occupational support

A. What to do

  1. Agree the arrangement with a person with a disability or carer
  2. Notify DOE by 31 December of the previous year
  3. Receive DOE’s result letter
  4. Attach the result letter to the annual report to DEP

B. Documents to prepare

  • Employer notification form (กกจ.พก.2)
  • Company registration certificate
  • The contract with the person with a disability or carer
  • ID of the authorised signatory
  • For the person: registration form (กกจ.พก.1), ID and disability card copies, photos
  • The Department of Employment’s result letter, to attach to the annual report

+ Annual report to DEP (every route)

C. Where to file

Authority
Department of Employment (DOE), for approval; DEP, for the annual report
Online
e-service.doe.go.th (employers notify; people with disabilities or carers apply)
Head office in Bangkok
Bangkok: the Department of Employment’s Bangkok employment offices
Head office in another province
Other provinces: the provincial employment office
Finding the office
DOE’s list of its offices: doe.go.th (affiliated agencies). DOE hotline 1506, press 2.
Deadline
Notify by 31 December before the year; report to DEP by 31 March
Questions
Your provincial or Bangkok employment office; DOE hotline 1506 press 2

D. What to keep

  • DOE result letter, contract, proof of value delivered
  • Every route: the October SSO 1-10 filing and proof that the report was filed

When something changes: Notify DOE within 45 days of any change to receive a new result letter

E. Conditions to check

  • People with disabilities or their carers
  • Value at least the year amount per position; concession and space 1 year or more; training 6 months and 600 hours or more; DOE approval
  • A donation, sponsorship, payment to a broker, or a project the Department of Employment has not approved is not an offset.
  • Restore within 45 days or pay for the days not covered, with interest
  • Notify DOE within 45 days of any change to receive a new result letter
Not yet verified

Not yet verified: the list of Bangkok employment area offices, the DOE citizen-service manual for section 35 (stated processing time about one month), and what the e-service screens currently ask for. Check with DOE before relying on them.

Source DEP manual p. 15 · DEP manual p. 20 · Act No. 2

More detail, when you need it

How it is calculated, with examples

Count the employees who are not people with disabilities on 1 October. The regulation applies to employers with 100 or more employees and sets one person with a disability per 100 non-disabled employees, with one more when the remainder is over 50. The count is a single-day snapshot, not a monthly average, and it sets the obligation for the next calendar year: a count on 1 October 2569 sets the obligation for 1 January to 31 December 2570. A later fall in headcount does not cancel that year’s obligation.

Source Regulation 2554 · DEP manual p. 6 · DEP FAQ

Non-disabled employees on 1 OctoberPeople to employWhy
990Below 100
1001One full hundred
1501Remainder 50 is not over 50
1512Remainder 51 is over 50
2402DEP example: all branches added
3514Three hundreds, remainder 51

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.

Source Regulation 2554 · DEP manual p. 9

Compliance yearCounting dateDaily rate usedPer position, full yearStatus
2025 (B.E. 2568)1 Oct 2024330.00120,450.00Confirmed
2026 (B.E. 2569)1 Oct 2025337.00123,005.00Confirmed
2027 (B.E. 2570)1 Oct 2026337.00123,005.00Provisional

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.

  • One position, no employment all year in 2569: 337 × 365 = 123,005 baht.
Part-year cases and the 45-day gap
  • DEP example (2566 rate, 328 baht): an employee with a disability left with effect from 1 August and the replacement started on 15 October. Days 1 August–14 October = 75 days are payable, with interest. A replacement on 1 September (within 45 days) costs nothing.
  • DEP interest example: 46 days × 328 = 15,088 baht; interest 15,088 × 7.5% ÷ 365 = 3.10 baht a day until paid.
  • If it ends early: Replace within 45 days or pay for the days not covered, with interest

Source Regulation No. 3 · DEP manual p. 8 · DEP manual p. 9

Counting branches in several provinces (unclear)

Branches: DEP’s manual and FAQ add the head office and every branch together, including branches in other provinces, and the head office reports for all. The regulation’s text (clause 3) says branches in the same province are added together and does not mention branches elsewhere. If your branches are in several provinces, confirm the count with DEP before you pay. Separate companies in a group are separate employers.

Source Regulation 2554 · DEP manual p. 6 · DEP FAQ

Interest and enforcement

An employer that does not pay, pays late or pays short owes interest of 7.5% a year on the unpaid amount (section 34, paragraph 2).

After a registered warning giving at least 30 days, the Secretary-General may order the employer’s assets to be seized (section 36). The office may publish information on compliance or non-compliance (section 39).

The usual payment is not a fine: it is the section 34 Fund contribution for positions not covered. Interest of 7.5% a year is added when it is late, and unpaid amounts can lead to asset seizure after a warning (section 36).

Source Act 2550

Read the section 35 conditions

Instead of employment or payment, an employer may grant a concession, provide sales space, sub-contract or hire services by a special method, provide training, equipment or facilities, a sign-language interpreter, or other help to a person with a disability or a carer, under the National Committee’s regulation and with Department of Employment approval.

Value at least the year amount per position; concession and space 1 year or more; training 6 months and 600 hours or more; DOE approval

A donation, sponsorship, payment to a broker, or a project the Department of Employment has not approved is not an offset.

Source Act No. 2 · DEP manual p. 10

Lowering the section 34 amount lawfully
  • Only by meeting the obligation another recognised way: each day a required position is covered by section 33 employment or an approved section 35 arrangement is a day not paid for. Neither route is free: employment means wages and accommodation; section 35 must be worth at least the year’s contribution per position.
  • A donation, sponsorship, payment to a broker, or a project the Department of Employment has not approved is not an offset.
  • A corporate tax deduction is a separate benefit. It does not lower the contribution.
  • Complying later does not erase earlier uncovered days or interest already due. An employer that hires or arranges section 35 after the 31 March deadline may apply to the Fund to recover part of what it paid, up to the daily average paid × days actually employed (Ministerial Regulation No. 2, clause 7). Ask DEP.

Source Regulation 2554 · Regulation No. 2 · DEP manual p. 10 · Revenue Department

Tax benefits (a separate topic)

A separate matter: wages paid to employees with disabilities, the Fund contribution and some section 35 costs can be deductible expenses. A tax deduction never reduces the contribution itself.

Source Revenue Department

Questions people ask

Is there a fine (ค่าปรับ) for not employing people with disabilities?

The usual payment is not a fine: it is the section 34 Fund contribution for positions not covered. Interest of 7.5% a year is added when it is late, and unpaid amounts can lead to asset seizure after a warning (section 36).

Which month is used to count employees?

One date: 1 October of the year before the compliance year. It is not an average.

If our headcount falls after 1 October, does the obligation fall too?

No. The 1 October count sets the obligation for the whole next year.

Do outsourced workers count?

DEP says workers supplied by a contractor are not the company’s employees. The sources do not say how foreign, temporary or daily workers are treated; DEP asks for the October SSO 1-10 records as evidence.

Can a carer of a person with a disability count under section 33?

No. Section 33 counts employees with disabilities. A carer can receive a section 35 arrangement.

Where do we submit the employment report?

To DEP if the head office is in Bangkok, or to the provincial social development and human security office where the head office is, between January and 31 March, or online at ejob.dep.go.th.

Does a state agency pay into the Fund?

Section 34 applies to employers. Government agencies, local government and state enterprises set up by an Act or Royal Decree employ under section 33 or arrange section 35.

Source Act 2550 · Regulation 2554 · DEP FAQ · DEP manual p. 16

How long to keep evidence

Keep the October SSO 1-10 records, employment contracts and payroll for employees with disabilities, Fund receipts, DOE result letters and section 35 contracts with proof of delivery. The sources reviewed do not set a retention period; keep them for as long as your auditors or the authorities may ask.

Not yet verified

Not yet verified: the list of Bangkok employment area offices, the DOE citizen-service manual for section 35 (stated processing time about one month), and what the e-service screens currently ask for. Check with DOE before relying on them.

Official sources

Written for this site as an independent explanation, not legal advice. Facts are taken from the Act, the ministerial regulations, DEP’s manual and FAQ, the Wage Committee announcements and the Revenue Department; each claim cites its source. The author’s name is not yet published on this site. Corrections: there is no public contact channel yet; this will be added when the owner approves one.

Enter your headcount and employment dates to see how many people you need and what you would pay.

Open the calculator