PROVIDENT FUND ACT, B.E. 2530 (1987).

In this Act, "Fund" means a provident fund established jointly by the employer and the employees and registered under this Act, consisting of the contributions from the employees and the employer, including money or other properties donated to it and the gains arising therefrom, for the purpose of providing security to the employees in case of death, termination of employment or resignation from the Fund. The Fund shall only be established by the agreement between the employer and the employees. The employees and the employer shall pay contributions into the Fund in accordance with the rules prescribed in the Regulation of the Fund. The Act further covers, among others, registration and management of the Fund, payment from and dissolution of the Fund, offences and penalties.