diff --git a/default_thai_company/patches.txt b/default_thai_company/patches.txt
index 34d1898..ae5944a 100644
--- a/default_thai_company/patches.txt
+++ b/default_thai_company/patches.txt
@@ -10,3 +10,4 @@ default_thai_company.patches.create_shipping_rules
 default_thai_company.patches.create_payroll_periods
 default_thai_company.patches.setup_salary_components
 default_thai_company.patches.create_bank_fee_accounts
+default_thai_company.patches.create_employer_social_security_accounts
diff --git a/default_thai_company/patches/create_employer_social_security_accounts.py b/default_thai_company/patches/create_employer_social_security_accounts.py
new file mode 100644
index 0000000..873a011
--- /dev/null
+++ b/default_thai_company/patches/create_employer_social_security_accounts.py
@@ -0,0 +1,5 @@
+from default_thai_company.payroll import setup_companies
+
+
+def execute():
+	setup_companies()
diff --git a/default_thai_company/payroll.py b/default_thai_company/payroll.py
index 9d53956..7ecf341 100644
--- a/default_thai_company/payroll.py
+++ b/default_thai_company/payroll.py
@@ -1,7 +1,7 @@
 import frappe
 from frappe.utils import getdate
 
-from default_thai_company.tax_withholding import get_or_create_account, thai_companies
+from default_thai_company.tax_withholding import company_ready, get_or_create_account, thai_companies
 
 # Thai personal income tax (P.N.D.1/91) is assessed per calendar year whatever
 # the company's fiscal year, so the Payroll Period is January to December.
@@ -32,9 +32,11 @@ DEDUCTION_ACCOUNT_GROUPS = ("Current Liabilities",)
 # assesses it. The contribution is deductible from taxable income in full, so
 # the component is exempted_from_income_tax; the "Social Security Fund"
 # exemption sub-category is for contributions not run through payroll here.
-# The employer's equal share is not an employee deduction and is left to the
-# accounts. Thai books carry the withheld amount as ประกันสังคมค้างจ่าย until
-# it is remitted by the 15th, so it gets its own liability.
+# Thai books carry the withheld amount as ประกันสังคมค้างจ่าย until it is
+# remitted by the 15th, so it gets its own liability. The employer's equal share
+# is not an employee deduction: it is booked against the same liability from
+# its own expense account, which every Thai company gets whether or not it runs
+# payroll here.
 SOCIAL_SECURITY_COMPONENT = {
 	"doctype": "Salary Component",
 	"salary_component": "Social Security",
@@ -48,6 +50,8 @@ SOCIAL_SECURITY_COMPONENT = {
 	"formula": "int((1650 if B < 1650 else 17500 if B > 17500 else B) * 5 / 100 + 0.5)",
 }
 SOCIAL_SECURITY_ACCOUNT = "Social Security Payable"
+EMPLOYER_SOCIAL_SECURITY_ACCOUNT = "Social Security Contribution (Employer)"
+EMPLOYER_SOCIAL_SECURITY_ACCOUNT_GROUPS = ("Indirect Expenses", "Expenses")
 
 
 def hrms_installed():
@@ -122,24 +126,42 @@ def ensure_payroll_period(company, year):
 	).insert(ignore_permissions=True)
 
 
+def ensure_employer_social_security_account(company):
+	return get_or_create_account(
+		company,
+		EMPLOYER_SOCIAL_SECURITY_ACCOUNT,
+		"Expense",
+		"",
+		EMPLOYER_SOCIAL_SECURITY_ACCOUNT_GROUPS,
+	)
+
+
 def setup_company(doc, method=None):
-	"""Company.on_update: this year's Payroll Period, the Social Security
-	component and the Salary Component accounts for a Thai company."""
-	if doc.country == "Thailand" and hrms_installed():
+	"""Company.on_update: the employer's Social Security expense account, this
+	year's Payroll Period, the Social Security component and the Salary
+	Component accounts for a Thai company."""
+	if doc.country != "Thailand":
+		return
+	if company_ready(doc):
+		ensure_employer_social_security_account(doc.name)
+	if hrms_installed():
 		ensure_payroll_period(doc.name, getdate().year)
 		ensure_social_security_component()
 		ensure_component_accounts(doc.name)
 
 
 def setup_companies():
-	"""after_install, the daily scheduler, and the setup_salary_components
-	patch: this year's Payroll Period, the Social Security component and the
-	Salary Component accounts for every Thai company. The scheduler rolls the
-	Payroll Period over on 1 January."""
+	"""after_install, the daily scheduler, and the setup_salary_components and
+	create_employer_social_security_accounts patches: the employer's Social
+	Security expense account, this year's Payroll Period, the Social Security
+	component and the Salary Component accounts for every Thai company. The
+	scheduler rolls the Payroll Period over on 1 January."""
+	companies = thai_companies()
+	for company in companies:
+		ensure_employer_social_security_account(company)
 	if not hrms_installed():
 		return
 	year = getdate().year
-	companies = thai_companies()
 	if companies:
 		ensure_social_security_component()
 	for company in companies:
diff --git a/default_thai_company/translations/th.csv b/default_thai_company/translations/th.csv
index 8c40c01..24d8e53 100644
--- a/default_thai_company/translations/th.csv
+++ b/default_thai_company/translations/th.csv
@@ -78,6 +78,7 @@ Withholding Tax Payable (P.N.D.1),ภาษีหัก ณ ที่จ่า
 Salary Deductions,รายการหักจากเงินเดือน
 Social Security,ประกันสังคม
 Social Security Payable,ประกันสังคมค้างจ่าย
+Social Security Contribution (Employer),เงินสมทบประกันสังคม (ส่วนนายจ้าง)
 Social Security Fund contribution (Sec. 33 employee),เงินสมทบกองทุนประกันสังคม (ผู้ประกันตนมาตรา 33)
 Bank Fee,ค่าธรรมเนียมธนาคาร
 Withholding Tax Receivable,ภาษีถูกหัก ณ ที่จ่าย