Author Archives: Luca

21st Century Labor Law: Draft Independent Workers Protection Act

Current Situation of Independent Workers The number of independent workers in Thailand is significantly higher than many might expect, and this trend is unlikely to decline in the foreseeable future. The rapid rise of social media and advancements in technology have facilitated the growth of massive online platforms, positioning independent workers to soon represent the […]

Thai Labor Law 2025: A New Era of Employee Security Deposits for the Welfare Fund

In a groundbreaking shift, Thailand’s Labor Protection Act B.E. 2541 (1998) (“LPA”) will undergo transformative updates in 2025 that impact security deposits and employee welfare. These changes empower employees and place new obligations on employers, signaling a departure from long-standing regulations. Security Deposits Under Current Labor Law ✓   Section 10: Employers are generally prohibited from […]

An Update on PDPA Non-Compliance in Thailand

The Personal Data Protection Act B.E. 2562 (2019) (“PDPA”) marked a significant shift in data privacy regulations in Thailand, drawing inspiration from the EU’s GDPR while incorporating specific provisions to fit Thailand’s socio-economic context. Notable adaptations, such as regulations specific to credit bureau companies and exemptions for certain public authorities, reflect a localized approach that […]

Carbon Tax: Thailand’s Present and Future

What is a Carbon Tax? A carbon tax is a government-imposed levy on businesses and organizations whose activities generate greenhouse gas emissions that exceed a specified baseline. This tax is based on the volume of carbon emissions produced throughout the entire production and delivery process and covers gases such as carbon dioxide, methane, nitrous oxide, […]

Cross-Border Adjustment Mechanism: Thailand’s Situation

What is CBAM? The Cross-Border Adjustment Mechanism (CBAM) is a tax-collection approach designed to account for the carbon footprint of goods from sourcing raw materials through to final delivery. Following the signing of the 2015 Paris Agreement and the ambitious goals of the European Green Deal in 2019, CBAM aims to balance carbon pricing between […]

Thailand’s Social Security Contribution Adjustments: Relief for Employers and Workers in Flood-Affected Provinces

In light of the recent floods affecting 42 provinces, the Thai government has taken decisive action to provide temporary relief to both employers and insured individuals under the country’s social security system. This policy adjustment, approved by the Cabinet in October 2024, comprises two key measures: the extension of deadlines for social security contributions and […]