The cabinet has acknowledged principles for three draft laws that push back the start of employee-fund contributions (เงินสะสม and เงินสมทบ) from 1 Oct 2026 to 1 Jan 2027, after the 25–29 Sep 2026 floods. From 1 Jan 2027 to 31 Dec 2031, employer and employee each pay 0.25% of wages, rising to 0.5% from 1 Jan 2032. The separation/death benefit rules also start 1 Jan 2027. Employers should update payroll and cash-flow plans for the new start date. These are principles only and still need the formal legal process, so confirm the final dates before changing payroll systems.