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    The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.

    social-security
    serious offence

    Contribution Evasion in Thailand

    Deliberately underreporting wages or avoiding social security contributions

    Last updated: February 2026
    Legal Sections

    Social Security Act B.E. 2533 (1990) §89-90

    Maximum Penalty

    Fine up to THB 20,000, 2% monthly surcharge on overdue contributions

    Severity Level

    serious

    Definition

    Deliberately underreporting wages or avoiding social security contributions Under Thai law, this offence is classified as a serious offence within the category of social-security.

    Elements of the Offence

    For a conviction, the prosecution must prove all of the following elements beyond reasonable doubt:

    1

    Underreporting employee wages

    2

    Failing to deduct or remit employee contributions

    Penalties

    Maximum Penalty

    Fine up to THB 20,000, 2% monthly surcharge on overdue contributions

    Actual sentences depend on factors including the severity of the conduct, harm caused, prior convictions, and mitigating circumstances. Courts have discretion to impose lesser sentences within the statutory range.

    Possible Defences

    The following defences may be available depending on the circumstances:

    Honest miscalculation

    Dispute over compensation classification

    Note: The availability of defences depends on specific facts. Professional legal advice is essential.

    For Foreigners

    Special Considerations for Foreign Nationals

    Foreign employees may lose benefit eligibility if employer evades contributions.

    When Legal Representation Matters

    If you are accused of contribution evasion or facing investigation, immediate legal representation is essential to protect your rights and build an effective defence.

    Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.

    Speak to a LawyerLegal Consultation

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