When Thai statutory tables drift inside payroll applications
Contribution ceilings and withholding parameters quietly go stale — and finance patches the filing spreadsheet instead of the application.
After a Social Security or withholding update, someone has to change the payroll application’s parameters. In practice, the filing team often updates a spreadsheet first because the remittance deadline is closer than the change ticket.
What auditors see later
Payslips continue to show the old employee contribution while the SSO filing reflects the new figure, with a manual top-up nobody documented. Or the reverse: the application is updated for new joiners only, leaving legacy employees on a frozen table.
Practical checks
During a statutory deduction review we compare the application’s effective rates for a dated sample against the circulars in force for that pay period, then match remittance totals. The goal is not to embarrass payroll — it is to put the correction where it will survive the next cycle.