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In brief

As Thailand is currently facing a substantial surge in COVID-19 infections, further relief measures have been approved by the Cabinet on 5 May 2021 to assist employees and employers affected by the recent COVID-19 outbreak including the following measures:

  • THB 2,000 Cash Transfer – Eligible employees of private operators who registered with the Social Security Fund will receive an additional payment of THB 2,000, in two weekly installments of THB 1,000 each, through the government’s Pao Tang e-wallet application. Currently, the payment transfer dates will be 20 May 2021 and 27 May 2021.
  • Low-interest Loans for Employees Receiving Regular Income – Low-interest loans will be offered by the Government Savings Bank and Bank of Agriculture and Agricultural Cooperatives to people who receive regular income (e.g., employees of private operators), self-employed people, and farmers until 31 December 2021. The interest rate is fixed at 0.35% per month with a maximum loan period of three years. The first six installments are also interest free and the borrower is also not required to repay during this period. 
  • Extension of Tax Incentive for Hiring Former Convicts – From 1 January 2021 to 31 December 2021, companies and juristic persons who employ former convicts of Thai nationality who have been released from prison less than three years since the date of release are entitled to record taxable expenses of the expense used for the purpose of hiring the former convicts at an additional 50% based on the portion of expense not exceeding THB 15,000 per person per month. A draft implementing legislation is being finalized and expected to be issued soon.

Apart from the above measures, it is expected that additional relief measures may be introduced in the near future to alleviate the impact of the worsening COVID-19 situation. We will keep you posted on further developments on this matter.


Suriyong Tungsuwan joined Baker McKenzie in 1982 and became a partner in 1993. He is active in the areas of corporate and commercial law, mergers and acquisitions, real estate and property development, labour, employment, executive transfers, and trade regulations and customs.


Nam-Ake Lekfuangfu is a partner of the Labour and Employment practice group in Bangkok. Over 10 years of experience, his extensive legal expertise, combined with insights on industrial knowledge and practices have contributed to him being named a “Next Generation Lawyer for Labour and Employment” in Thailand by Asia Pacific Legal 500 in 2019. Mr. Lekfuangfu was lead lawyer for a wide range of employment matters involving high profile clients. He assists clients on employment and immigration work, ranging from day-to-day advice to complex matters, such as advising on employment trends impacting employers globally, including global mobility, the use of a modern workforce, and addressing the gender pay gap.


Theeranit joined Baker McKenzie in 2013 and is active in the Corporate and M&A and Labour and Employment practice groups. He focuses on labour law and trade regulations. Theeranit has advised and assisted various multinational companies on a wide range of issues that concern labour and commercial and trade laws.


Ketnut Pukahuta is an Associate in Baker McKenzie Bangkok office.

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