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To promote and encourage the business
operators to have a greater participation in skills
development by offering an incentive measure in tax exemption and deduction including the rights and
benefits in various cases as well as to establish a
revolving skills development fund to be used for the purpose.
The Skill Development the
Promotion Act B.E. 2545
Justification
This Act required the business operators whose
business falls in the category, type, size and the number of employees and is
operating in the area as prescribed must make a contribution towards the
Fund at the rate not exceeding one percent of
the wage the employers paid in the final year before the
year the contribution starts, except in the case the
training activities have been carried out according to the
requirements.
Important contents mentioned in the Skills Development Fund.
(At present, the second draft requires the business operators of all trades and
areas throughout the country with over 100
employees must make a contribution towards the Fund at the rate of one
percent of the wage paid in a year. The calculation of contribution is based on
the wage at the same rate fixed by the Ministry of
Labour and on the number of employees who have not
received training)
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