As reported in the Bangkok Post on 17 October the Revenue Department is increasing tax allowances for individuals to cover prenatal care and childbirth expenses with retroactive effect from January 1 2018.
The new tax deduction is aimed at encouraging people to have more children as Thai society ages.
For the full Bangkok Post article https://www.bangkokpost.com/news/general/1559370/latest-tax-break-covers-b60k-of-prenatal-care-childbirth-costs
For the Revenue Department announcement see: http://www.rd.go.th/publish/fileadmin/user_upload/kormor/newlaw/dg331.pdf
These new allowances are now accessible in the Totem Payroll program and can be applied to employees. Employers need certain supporting documentation to be supplied before granting the allowance.