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Workers’ Compensation Fund Guidance for Employers I 47 The Workers’ Compensation Fund Wage Audit Compensation fund wages audits are a continuation of the yearly wages assessment and wages reporting. An employer undertaking wages audits at the office include: 1) Anemployer reporting lower-than-expected payat the beginningof theyear. 2) An employer that fails to report wages. 3) An employer suspected of failing to remit contributions. The wages audit findings may be divided into three categories, as follows: 1. Collect additional contributions (Dr.). 2. Refund of contributions (Cr.). 3. Equivalent to the assessment’s contribution. Legal Additional Contributions An employer that fails to pay contributions to the Workers’ Compensation Fund by the due date or fails to pay payments in full must pay a legal additional contribution of 2% each month of outstanding contributions. (Effective on 9 December 2018.)

48 I Workers’ Compensation Fund Guidance for Employers Payment Methods for Contribution to the Workers’ Compensation Fund: Employer/Establishment can pay the Workers’ Compensation Fund Contribution Statement using the following channels: 1. Responsible Bangkok Area/Provincial/Branch Social Security Office. 2. Service counters include Krung Thai Bank counters and Bank of Ayudhya counters at all branches countrywide, where payers shall obtain a receipt immediately and without charge. 3. CounterService Co.,Ltd.and Ek-Chai DistributionSystem Co.,Ltd.onlyaccept cash payment. (Pay at any branch nationwide and receive a receipt immediately with a fee of 10 baht per receipt.). 4. e-Payment system at www.sso.go.ththroughthefollowing bank transactions: • Bangkok Bank Public Company Limited • Krung Thai Bank Public Company Limited • MasterCard debit/credit card (Counter Service) • Kasikornbank Public Company Limited • TMBThanachart Bank Public Company Limited • Deutsche Bank Payment details: www.sso.go.th Manual A manual for payment of contributions to the Workers’ Compensation Fund and the Social Security Office through the e-Payment system.

Workers’ Compensation Fund Guidance for Employers I 49 1. Details of the Payment Process for the Workers’ Compensation Fund and Compensation Claim 1.1 An employer can see details of contribuitions payment process to the Workers’ Compensation Fund in all channels from the “Public Manual” on the website of the Social Security Office: www.sso.go.th by selecting the menus of “Knowledge Warehouse” >> “Public Manual” >> “Public Manual according to the Act of Facilitation Government permission request B.E.2558”, “ Infographic 36 Procedures”. 1.2 An employer can see the details of contribution payment process to the Workers’ Compensation Fund via electronic system (e-Payment) and the usage of electronic receipt system (e-Receipt) from the website of the Social Security Office: www.sso.go.th byselectingthemenu“Download” >> “Manual” >> “Manual forcontribution payment to the Social Security Fund and the Workers’ Compensation Fund through the e-Payment system (e-Payment)” , “Employer’s Manual for Electronic Receipt System (e-Receipt).

50 I Workers’ Compensation Fund Guidance for Employers 2. Payment channels for contributions to the Workers’ Compensation Fund and receiving compensation claims via banks and service units. An employer can view details of payment channels for contributions to the Workers’ Compensation Fund and receiving compensation claims through banks and service unitson the Social Security Office’s website: www.sso.go.th, by selecting the menus of “Knowledge Warehouse” >> Payment Channels for Social Security Fund Contributions.

Workers’ Compensation Fund Guidance for Employers I 51 1. Reporting a work-related perils or illness Anemployer reports theaccidentusing GorTor.16Form and files a complaint withBangkok Area/Provincial/BranchSocial Security Office where anemployee worksor where the employer is domiciled. Within 15 days of becoming aware of the employee’s accident or illness, the documents can be submitted immediately to the Social Security Office or by post. Alternatively, the employee may file a claim for compensation within180 days after the dateof accident, illness,or loss. However, if the illness occurs after the termination of employment, the claim must be made within 2 years of becoming aware of the illness. 2. Evidence of reporting injuries or making compensation claims in all circumstances 2.1 Danger, Sickness or Disappearance Notification Form (GorTor.16). 2.2 Employee Referral for Medical Treatment Form (GorTor.44) (In the event that an employer sends the employee to a medical facility for treatment under the Workers’ Compensation Fund agreement) (Original and Copy). 2.3 Medical Certificate (KorTor.16/1) or Medical Certificate Issued by a Medical Facility. 2.4 Experiencing an unclear danger, such as a car accident, incidents occur outside the premises, etc., require additional evidences, such as evidence of time attendance, police daily reports, accident scene maps, etc. 2.5 Receipt (In case of an employer and an employee paid in advance). 2.6 In the event of death or disapperance due to work, evidence of death, autopsy certificate,employee’s deathcertificate, police diary (if any) must be presented along withevidenceofeligible persons,consistingof:Birthcertificateof thechild, Marriage certificate of an employee to the husband or wife, Marriage certificate of the father - mother / Divorce certificate of an employee or parent or spouse (if any) / Evidence of name - surname change of an employee, father, mother, spouse, child (if any) or if the eligible person is dead, there should be evidence as follows: Husband or wife, parents or children must present the proof of death certificate of everyone for consideration. Perils/Illness Reporting and Supporting Documents for Filing a Compensation Claim

52 I Workers’ Compensation Fund Guidance for Employers 3. Reporting perils or illness dueto workto theWorkers’ Compensation Fund through the e-Compensate system When an employee is injured or gets ill as a result of work, an employer, the employee, or people with rights and medical facilities can report dangers through the e-Compensate system by accessing the Social Security Office’s website: www.sso.go.th in the topic of SSO E-Service without having to travel to contact the Social Security Office. Furthermore, the system enables medical centers under the Workers’ Compensation Fund’s agreement to examine the employee referal to receive a medical treatment and to submit documents for consideration of compensation payments more quickly. Further inquiries: BangkokSocialSecurity Officeinall12areas or Provincial Social Security Office/Branch or call 1506. (Staff is available 24 hours a day) QR Code e-Compensate System User Manual The screen of the system reporting dangers as a result of work through the e-Compensate system. However, filing the Danger, Sicknessor Disappearance NotificationForm (GorTor.16) only once entitles you to benefits in all circumstances, including medicalexpenses, rehabilitationexpenses, funeralexpenses, compensationfor inabilityto work,compensationfor dismembermentor lossof physical functions, compensation for disability, and compensation for death or disapperance.

Workers’ Compensation Fund Guidance for Employers I 53 1. In thecase ofreceivingamedicaltreatment atamedicalcenter underaWorkers’ Compensation Fund agreement Using a Employee Referral for Medical Treatment Form (KorTor.44), an employer can send an employee who suffers from work-related perils or sickness to be treated at a medical facility agreed upon by the Workers’ Compensation Fund. The employer and the employee are not required to advance medical expenditures in this circumstance; the medical center will collect medical charges straight from the Workers’ Compensation Fund; nevertheless, the employer must first submit a GorTor.16 Form and a copy of the GorTor.44 Form. 2. In thecase ofreceivingamedicaltreatment at a general hospital An employer can send an employee who suffers from work-related harm or illness to betreated at any private or government medical facility. However, it must be a hospital established by law to treat and certify in a doctor’s opinion document. While sending the employee to the aforementioned hospital for treatment, theemployeror theemployee must advance payment for medical treatment and then bring the receipt as evidence to request for reimbursement fromthe Workers’ CompensationFund later. Employee Referral for Medical Treatment Procedures

54 I Workers’ Compensation Fund Guidance for Employers An employee can receive medical treatment in a medical facility with a medical docot in every hospital by reserving medical expenses and bringing a receipt along with a medical certificate toclaim the medical expense back within 90 days of the date of rate payment according to the Ministerial Regulations. If the employee receives a medical treatment at an agreed-upon hospital, the hospital will charge the Workers’ Compensation Fund directly and request that an employer verify the medical expenditure from the hospital each time the employee is sent for medical treatment. Medical expenditures should be paid in accordance withthe price declared by thehospitaland widely knowntothe public, but not exceeding the rate allowed by the Ministerial Regulation. Medical Expenses Reimbursement

Workers’ Compensation Fund Guidance for Employers I 55 The list of medical facilities in the Workers’ Compensation Fund Agreement may be found at www.sso.go.th --> Knowledge Warehose / List of medical facilities in the Workers’ Compensation Fund Agreement. Alternatively, you can download them by scanning the QR Code below. Medical facilities in the Workers’ Compensation Fund Agreement QR Code_List of entry-level (government) medical facilities in the Workers’ Compensation Fund Agreement QR Code_ List of (private) medical clinics in the Workers’ Compensation Fund Agreement QR Code_List of high-end (government) medical facilities in the Workers’ Compensation Fund Agreement QR Code_ List of entry-level (private) medical facilities in the Workers’ Compensation Fund Agreement QR Code_ List of high-end (private) medical facilities in the Workers’ Compensation Fund Agreement

56 I Workers’ Compensation Fund Guidance for Employers Employer’s Duties Procedures for sending an employee for treatment: 1. An employer must guarantee that an employee is truly damaged or ill as a result of their employment. 2. An employer must complete Employee Referral for Medical Treatment Form (GorTor.44), which one set consists of two sheets of documentation brought by an employee to present to the medical facility in the Workers’ Compensation Fund Agreement for receiving a treatment. 3. Have an employer send a copy of GorTor.44 Form to Bangkok Area/Provincial/ BranchSocial Security Office, together witha Danger, Sicknessor Disappearance Notification Form (GorTor.16), as well as and a medical certificate. 4. Regarding sending an employee toreceive a medical treatment under GorTor.44 Form, if the Office of the Workers’ Compensation Fund or Bangkok Area/Provincial/Branch SocialSecurity Office determines that theemployeeisnotentitled toreceivecompensation, anemployer must pay medical expenses tohospitals providing treatment tothe employee on its own. Employee’s Duties An employee who is injured or gets ill as a result of his/her employment has following responsibilities: 1. Notify an employer as soon as the danger is encountered; even if the harm is slight, it must be reported because there may be additional relapses later. 2. Fill in the text or recheck the facts and sign an employee’s section of Danger, Sickness or Disappearance Notification Form (GorTor.16). 3. Must be treated by a medical doctor. 4. If anemployee paid the medicalexpenses inadvance, bring thereceiptof medical expenses to Bangkok Area/Provincial/Branch Social Security Office, as the case may be. 5. If an employee is notified by the official that he/she is in need of a work rehabilitation, apply for rehabilitation at the Workers’ Rehabilitation Center or the Office of the Workers’ Compensation Fund or Bangkok Area/Provincial/Branch Social Security Office across the country. 6. In the event of an illness occurring after the termination of employment, an employee must file a compensation claim (GorTor.16) within two years of the date becoming aware of the illness. What actions should an employer and an employee take in the event of illness or perils?

Workers’ Compensation Fund Guidance for Employers I 57 1. Medical Expense An employee is entitled to medical expenditures as actually paid, up to 50,000 baht each perils or illness. If there is a serious or chronic injury, according to the Ministerial Regulation, an employer can pay an additional 100,000 baht in medical expenditures, totalling no more than 150,000 baht. If the compensation amount is insufficient, the employer may pay an extra amount not exceeding 300,000 baht, or if the compensation amount provided is still insufficient, the employer can compensate more as long as the total amount does not exceed 500,000 baht according to the opinion of the Medical Committee. If such compensation is still insufficient, the employer may pay additional medical expenditures as long as the entire amount does not exceed 1,000,000 baht (for private medical facility). This is considered by the Medical Committee and approved by the Workmen‘s Compensation Fund Committee. Unless the employee is admitted to a government medical facility from the beginning to the end of medical treatment, or in case the employee is required or has reasonable grounds to be unable to initially receive a medical treatment in a government medical facility, but transfers to receive medical treatment in a government medical facility later, the employer will be able to pay the actual amount of medical expenses until the end of medical treatment. When an employee suffers from perils or sickness as a result of his/her work, the employee is entitled to compensation, which includes medical expenses, monthly compensation, funeral expenses, and work rehabilitation expenses. Compensation

58 I Workers’ Compensation Fund Guidance for Employers 2. Monthly Compensation When an employee experiences an accident or illness as a result of work for an employer which cause a leave, loss of body parts or physical functions, disability, death, or disappearance. The employee will be paid 70% of the monthly compensation, not less than the minimum daily wage stipulated by labor legislation in the location where the full-time employee works, and not more than 14,000 baht each month. 1) In the event that a medical doctor advises an employee to take time off work for self-care. An employee is entitled to 70% of his/her monthly wages as a compensation if he/she is unable to work from the first day but not for more than 1 year due to a medical certificate stating that the employee is required to take time off work for self-care and the employee is actually taking time off work as the medical certificate mentioned. 2) In the event that an employee has lost physical functions. An employee is entitled to 70% of his/her monthly wages as a compensation for a period of no more than 10 years. However, regarding the assessment of dismemberment, the employee must undergo medical treatment until completion and the body organs are normal and unmodified, or after the expiration of 1 year period from the date the employee encounters the danger. 3) In the event that an employee become disabled. An employee is entitled to lifetime compensation equal to 70% of her/his monthly wages. 4) In the event of an employee’s death or disappearance. An eligible individual is entitled to compensation equal to 70% of his or her monthly salary for a period of ten years provided to those legally entitled to such compensation.

Workers’ Compensation Fund Guidance for Employers I 59 3. Funeral Expenses Funeral expenses will be reimbursed to an employee at the amount specified in the Ministerial Regulations (currently 50,000 baht). 4. Work Rehabilitation Expenses In the event that an employee requires work rehabilitation following perils, he or she will be compensated the following rates: 1) The expenditures of the rehabilitation medicine procedures are divided into physical treatment expenses of no more than 200 baht per day and occupational therapy expenses of no more than 100 baht per day. The overall cost of rehabilitation does not exceed 24,000 baht. 2) Treatment and surgical expenditures for the benefit of work-related rehabilitation are limited to 40,000 baht, but the Medical Committee may sanction an extra payment of up to 140,000 baht if required. 3) The cost of materials and equipment for rehabilitation medicine does not exceed the Ministry of Finance’s specified unit rate, but the overall cost does not exceed 160,000 baht. 4) Expenses for vocational rehabilitation, which can only be paid for training courses offered by the Social Security Office, at a maximum of 24,000 baht.

60 I Workers’ Compensation Fund Guidance for Employers An employee suffering from work-related perils or illness to the extent that he or he/she loses the capacity to work will be rehabilitated both physically and psychologically so that the he/she can live everyday lives independently as normal by rehabilitation process in the following areas: 1) Providing the medical rehabilitation to reduce and prevent disability by undergoing surgery with a specialist doctor to correct the disability, physical therapy and occupational therapytorestoretheremainingorgans totheirnormal stateas much as possible, allocated prosthetic devices, orthoses, and various aids to assist in the daily routine, providing advice, and practice in the use of various devices until fluently and confident with the remaining physical conditions. 2) Career preparation is performed by providing knowledge and training to enhance work capacity, promoting the fluent use of the remaining organs to prepare anemployeefor thejob based ontheir aptitudeand physical conditions, and preparing the employee to return to the labor market. 3) Psychological and social mental health is treated to enable an employee to accept injuries or disabilities that arise through individual psychological and group counseling processes, and theuseof individual management process inline withsocial work. It contributes to the provision of comprehensive care for both employers and family caregivers, as well as the promotion of potential through activities such as promoting small businesses, entrusting them to internships in the workplace, and promoting readiness toreturntosociety by increasing mental strengththroughreligious activities in order to be ready and confident to return to work happily again. Employee Rehabilitation

Workers’ Compensation Fund Guidance for Employers I 61 An employee who suffers from perils or sickness as a result of work can seek treatment at 5 Workers Rehabilitation Centers listed below: 5) IndustrialRehabilitation CentreRegion5 (Song Khla) 08-1855-9841, 0-7459-1075-7 1) IndustrialRehabilitation CentreRegion1 (Pathum Thani) 0-2567-0847-9, 0-2567-0777-9 2) IndustrialRehabilitation CentreRegion2 (Rayong) 08-1855-1425, 0-3887-7074-9 3) IndustrialRehabilitation CentreRegion3 (Chiang Mai) 0-5301-6850-9, 08-1855-4957 4) IndustrialRehabilitation CentreRegion4 (Khon Kaen) 08-1855-9263, 0-4328-3040 1 3 5 2 4

62 I Workers’ Compensation Fund Guidance for Employers An employee who wishes to get work rehabilitation at the Workers Rehabilitation Center should do the following: 1. Supporting documents for submitting an application: 1.1 Rehabilitation Application Form (SorForNgor.31301). 1.2 Copy of medical history (medical record) of an employee. 1.3 GorTor.16 and GorTor.8 forms and X Ray films. 1.4 Copy of ID card. 2. Employee qualifications undergoing rehabilitation: 2.1 Aged 15 years or above. 2.2 Being an employee who has been diagnosed with a work-related perils or illness under the Workers’ Compensation Act, B.E. 2537. 2.3 Capableof assistinghim/herself witheveryday tasks suchaseating,using the restroom, excretions, self-mobility/moving in a wheelchair, and so on. Furthermore, an employee must be conscious, able to communicate effectively, and the presence of a handicap or impairment can serve to increase his or her working capability. 2.4 Not being a drug addict, having a major infectious disease, or a serious communicable disease. 3. Place of application for rehabilitation 3.1 Bangkok Area/Provincial/Branch Social Security Office where an employee receives compensation for loss of working capacity or organ/disability, or 3.2 All workers rehabilitationcenters whereanemployeeseeks toundertake a work rehabilitation program. If the employee applies Rehabilitation Application Form at Bangkok Area/Provincial/Branch Social Security Office not liable for compensating the employee for loss of working capacity or organs/disability, Bangkok Area/Provincial/ Branch Social Security Office shall coordinate with Bangkok Area/Provincial/Branch Social Security Office in charge of compensating the employee for loss of working capacity or organs/disability for further processes. Procedures for Workers’ Compensation Fund Employees to access the Workers’ Rehabilitation Center

Workers’ Compensation Fund Guidance for Employers I 63 Since the Ministry of Labor and the Ministry of Public Health recognize labor as a valued and crucial resource for the country,on6 July 2005 they entered intoa cooperation agreement on the establishment of the Occupational Disease Center Project. 1) Objectives - Establish a health care system and diagnosis of work-related diseases of an employee. - Provide Care and treatment for an employee after illnesses and accidents. - Develop occupational medicine clinics and networks, as well as standardized diagnostic guidelines. - Fairly create a strategy for preventing and promoting good health. 2) Admission to the Occupational Disease Clinic Procedures An employee suspected of having an occupational disease can access free diagnosticservicesat the Occupational Disease Clinic bycompletingthe proceduresoutlined below: - To obtain an employee referral letter to a medical facility providing a service of an occupational disease clinic or directly contact the occupational disease clinic, the employee should submit a Danger, Sickness or Disappearance Notification Form (GorTor.16) to Bangkok Area/Provincial/Branch Social Security Office where the employee is working or where the employer is domiciled. - In case of an employee is eligible to be treated at a medical facility providing an occupational disease clinic, he/she can obtain services by contacting a social security clinic for initial screening. If thenurse performing diseasescreeningor diagnosticiansuspects the employee has an occupational disease, he/she will be referred to an occupational disease clinic. - If an employee attends a diagnostic without notifying the work-related perils, and the diagnosis results in the employee being absent from work, an employer must file a Danger, Sickness or Disappearance Notification Form (GorTor.16) to the Social Security Office within15 days inorder for thehospital tocollect medical expenses directly from the Social Security Office. - If the examination results reveal that an employee is not sick from work, the employee is not obligated to pay for the diagnostic because the Workers’ Compensation Fund has already supported such expenses to the hospital. 3) Check the list of occupational disease clinics. You may find a listofoccupational disease clinicsonthe website: www.sso.go.th under the topics of benefits/the Workers’ Compensation Fund/Work-related disease clinic. Occupational Disease Clinic

64 I Workers’ Compensation Fund Guidance for Employers Submitting an appeal 1) If an employer, an employee, or an eligible person disagrees with the order, decision, or assessment of the official’s contribution, he or she has the right of appeal to the Workers’ Compensation Fund Committee within 30 days of receiving notification of theorder, decision, or assessmentof contributions, except in the caseoforders concerning seizure, attachment, or auction of the employer’s property. 2) An appellant disagreeing with the Workers’ Compensation Fund Committee’s decision have the right to submit the case to the Labor Court within 30 days of receiving the decision. The Workers’ Compensation Fund Committee’s decision will be final if the case is not brought to court within the specified time. 3) The filingof anappealor submitting the case tothe Labor Court by anemployee, an eligible person, or an employer does not suspend the compliance with the order or the decision of the competent officials or the Workers’ Compensation Fund Committee. Penalties Section 62. Any employer who does not provide medical treatment under Section 13 to an employee who suffers from perils or sickness, or fails to comply with Section 17, the second or third paragraph of Section 44 or Section 48 shall be liable to imprisonment for a term not exceeding six months or to a fine not exceeding twenty thousand baht or to both. Section 63. Any person who fails to comply with the order, issued under section 42, of the Committee, the Medical Committee,orSub-committee,or theorderof thecompetent official under Section 57 (2), or who does not facilitate the performance of a competent official’s duties under Section 58, shall be liable to imprisonment for a term not exceeding one month or to a fine not exceeding two thousand baht or to both. Section 64. Any employer who does not pay compensation in accordance with the order of a competent official under Section 50 or Section 51, and who does not appeal under Section 52, or does not bring the case to the Court under Section 53, shall be liable to imprisonment for a term not exceeding one year or to a fine not exceeding forty thousand baht or to both.

Workers’ Compensation Fund Guidance for Employers I 65 Questions Answers 1. Annual contribution assessment It is anestimateof theannual contributioncalculated by multiplying the total amount of wages paid by an employer to an employee for the year by the contributionrateof business typethateachemployer will paythe differentamountof primarycontribution rates ranging from 0.2% to 1.0%, depending on the nature of the employer’s business risks, in order to fund compensation to an employee when the employee suffers from perils or accidents or death or disappearanceasaresultof work for theemployer. 2. Who is in charge of assessing annual contribution? Contributions will beassessed byacompetentofficial of theSocial Security Office based onhistorical wage bases inthe databaseofvarious formsof wages, such asaudited wages, wages reports,annual contribution assessments, and Social Security Fund wages. 3. In which month will an employer receive the Notification of the Annual Contribution Assessment (GorTor.26 Gor)? An employer will be receive the Notification of the Annual Contribution Assessment to the Workmen‘s Compensation Fund in December. 4. Whatmustanemployer doif the Notification of the Annual Contribution Assessment (GorTor.26 Gor) is not received? Contact Bangkok Area/Provincial/Branch Social Security Office in charge of it. 5. What must an employer do if it disagrees with the Annual Contribution Assessment (GorTor.26 Gor)? Within 30 days of receiving the Notification of the Annual Contribution Assessment, theemployer must submit a written statement and evidence of current wage payment to the responsible Bangkok Area/ Provincial/BranchSocial Security Officetoreconsider evaluating the contributions to the Workers’ Compensation Fund or request a written appeal to the Workers’ Compensation Fund Committee. 6. What date does an employer have to pay annual contributions to the Workers’ Compensation Fund? Anemployeeis required to pay annual contributions to the Workers’ Compensation Fund by January 1st of each year. Frequently Asked Questions and Answers

66 I Workers’ Compensation Fund Guidance for Employers 7. Whatareanemployer’s responsibilities with regard to the Workers’ Compensation Fund, asidefromthe dutyto payannualcontributions? In addition to making annual contributions to the Workers’ Compensation Fund, an employer must file anannual wage report.The employer is required to collect the amount of wages actually paid to its employees from January to December and report it to the Social Security Office on the Annual Wage Payment Statement (GorTor.20 Gor) by February of the following year. 8. What routes mayanemployerusetoreport wages? Currently, the Social Security Administration has established two methods for an employer to record wages: 1) Report the wages amount to Bangkok Area/ Provincial/Branch Social Security Office in charge of the establishment. 2) Report the wages through the Electronic Wage Reporting Service (e-wage) on the website of the Social Security Office (www.sso.go.th) 9. How should the annual wage report be reported if an employer has many branches? For an employer with numerous branches, an annual wagereport must befiled jointly withthehead office if the company is a private entity, but an annual wage report must be filed individually each branch if the employer is a government entity. 10. What information must be provided inthe Workers’ Compensation Fund Annual Wage Payment Statement (GorTor.20 Gor) regarding the Number of Employees? The entire number of employees in the workplace as of 31st December of the wage reporting year is referred to as the Number of Employees. 11. What information must be provided inthe Workers’ Compensation Fund Annual Wage Payment Statement (GorTor.20 Gor) for Total Wages? Total wages are payments paid by an employer to itsemployeescollectivelyfrom Januaryto December of the year in which wages are recorded, up to a maximum of 20,000 baht per month/person and not exceeding 240,000 baht/person/year. 12. What date must an employer pay contributions from the Annual Wage Payment Statement if the wages reported are greater than the estimated contributions paid at the beginning of the year? If an employer reports the wages amount greater than the contributions assessment paid at the beginning of the year, the employer is required to make contributions via Annual Wage Payment Statement by March 31 of the following year. Questions Answers

Workers’ Compensation Fund Guidance for Employers I 67 Questions Answers 13. How can an employer make corrections if it reports wages using the Electronic Wage Reporting Service (e-wage) and confirms the information completely, but enters the inaccurate details? An employer will be unable to edit data on the Electronic Wage Reporting Service (e-wage). To consider re-assessingcontributions,a writtenstatement with evidence of current wage payment must be submitted totheresponsibleBangkok Area/Provincial/ Branch Social Security office. 14. Will an employer have to submit the Workers’ Compensation Fund Annual Wage Payment Statement (GorTor.20 Gor) to the Social Security Office again if the employer has already reported wages through Electronic Wage Reporting Service (e-wage)? After completing the wage report through Electronic Wage Reporting Service (e-wage), an employer is not required to submit the Workmen’s Compensation Fund Annual Wage Payment Statement (GorTor.20 Gor) again. 15. What should an employer do if the it submit the Workers’ Compensation Fund Annual Wage Payment Statement after February? To collect or reimburse contributions, an employer must wait for competent officials to assess the Workers’ Compensation Fund’s wages statement and modify contributions. 16. In the case that an employer contributes to the Workers’ Compensation Fund after the specified period, how is the employer required bylaw to payadditionalcontributions? An employer is obligated by law to make additional contributions at the rate of 2% every month, but notmorethanthe primaryamountnecessarytomake contributions. 17. What are the payment methods for contributions to the Workers’ Compensation Fund? The payment methods for contributions to the Workers’ Compensation Fund are as follows: 1) Pay in cash. 2) Pay by check. 3) Pay with money order. 4) Payment via Krung Thai Bank Public Company Limited and Krungsri AyudhyaPublic CompanyLimited. 5) Paythrough CounterService Co.,Ltd. And Ek-Chai Distribution System Co., Ltd. 6) Electronic payment (e-Payment) on the website of the Social Security Office (www.sso.go.th). 18. How many payment methods are available for contributions to the Workers’ Compensation Fund? An employer can pay contributions to the Workers’ CompensationFund atBangkok Area/Provincial/Branch SocialSecurity Officeacross thecountry, through bank counters and various payment service units, as well as the Internet system (e-payment).

68 I Workers’ Compensation Fund Guidance for Employers 19. Wherecananemployermakecontributions to the Workers’ Compensation Fund via bank counters and payment service units? An employer can make payments to the Workers’ CompensationFund at thefollowing4 bankcounters and payment service units: 1. Pay in cash or by bank check at the counters of Krung Thai Bank Public Company Limited and Bank of Ayudhya Public Company Limited. 2. Pay with cash up to 49,000.- baht at the counter service and lotus counters for each transaction. 20. What should an employer do if it wants to make contributions to the Workers’ Compensation Fund through the Internet system (e-payment)? An employer must apply for online transaction services from theSocialSecurity Office’s websiteand apply for payment services through the e-Payment system with banks participating in the contributions service to the Social Security Office; after receiving the user and password from both organizations, the employercanthen paycontributions tothe Workers’ Compensation Fund via the Internet (e-payment). 21. Are there any banks or payment service units that provide e-payment services to the Social Security Office? There are 6 banks/service units providing online payment services (e-payment) to the Social Security Office, namely Krung Thai Bank Public Company Limited, Kasikorn Bank Public Company Limited, Bangkok Bank Public Company Limited. TMB Bank Thanachart Public Company Limited, Deutsche Bank and debit/credit cards of MasterCard through Counter Service Co., Ltd. 22. How would an employer obtain a receipt if it pays contributions through the Internet (e-payment)? As soon as the payment is completed, an employer can print an electronic receipt (e-Receipt) from the Social Security Office website. A guide for the electronic receipt system may be downloaded at www.sso.go.th by selecting the “Download” tab >> “Manual” >> “Employers’E-Receipt Manual” Questions Answers

Workers’ Compensation Fund Guidance for Employers I 69 23. Will the service fee be imposed if an employer make contributions to the Workers’ CompensationFund through banksand payment service units? An employer is not required to pay service fees if contributions are paid at a bank counter or over the Social Security Office’s Internet. The employer pays a service charge of 10.- baht each transaction for contributions paid through the counter services and Lotus counters. 24. What routes may the insured use to seek compensation? Theinsured canfileacompensationclaim atBangkok Area/Provincial/Branch Social Security Office across the country, get a compensation via money orders, or via banks. 25. Which banks can transfer compensation to the insured? Krung Thai Bank Public Company Limited, Bank of Ayudhya Public Company Limited, Government Savings Bank, and Bank for Agriculture and Agricultural Cooperatives are the four financial institutions that can transfer compensation to the insured. 26. What should an employer do if it receives a letter from the Social Security Office requestingevidencesof wage payment inorder to verify the remittance of contributions? The employer must prepare the documents mentioned in the letter and send them to the competent officials specified in the letter. 27. What should an employer do if it gets a written notification of the wage audit results and do not agree with them? Within 30 days of obtaining informed of the wage audit results, an employer may submit an appeal with the Appeal Committee. 28. What should an employer do if it receives the GorTor.25 Gor Form (Wage Audit Invoice) statingthat thecontributions will bereimbursed, but it does not intend to request a refund? An employer is under no obligation to do anything. The contributions will be deducted from future payment received by the Social Security Office (keep as credit). 29. Ifanemployermisplaces the GorTor.25 Gor Form (Wage Audit Invoice), may the employer obtain a replacement, and what should the employer do? Anemployer canobtaina copyof the GorTor.25 Gor Form from the competent official issuing the form without reporting the missing documents. Questions Answers

70 I Workers’ Compensation Fund Guidance for Employers Claim forms for contributions to the Workers’ Compensation Fund include: • Annual Wage Payment Statement (GorTor.20 Gor). • Wageand ContributionStatement inInstallments (GorTor.20 Kor). • Deposit Assessment Statement (GorTor.23). • Contribution Statement from the Workers’ CompensationFund’s Annual Audit (GorTor.25 Gor). • Contribution Statement from the Annual Wage Report to the Workers’ Compensation Fund (GorTor.25 Kor). • Installment Contributions to the Workers’ Compensation Fund Statement (GorTor.26 Kor). • Annual Contributiontothe Workers’ Compensation Fund Assessment Statement (GorTor.26 Gor). Different types of Workers’ Compensation Fund forms include: • Danger, Sickness or Disappearance Notification FormaccordingtotheWorkmen‘s Compensation Act B.E. 2537 (GorTor.16). • Medical Certificate Issued by the Treating Physician (GorTor.16/1). • Employee Referral for Medical Treatment Form (GorTor.44). • Examplesof5typesof contributionstatements; • Employer Registration Form (SSO.1-01). • Insured Registration Form Delivery Letter (SSO.1-02). • Insured Person/Employee Registration Form (SSO.1-03). • Electronic Transaction Request (SSO.1-05). • Cessation of Being an Insured Person Form (SSO.6-09). • Employer‘s Fact Change Notification Form (SSO.6-15). Follow the QR Code to download an example of filling out the form. Appendix:

คูมือนายจางกองทุนเงินทดแทน Workers' Compensation Fund Guidance for Employers