23 Results/Achievements: The Ministry of Finance provides additional information on the royal revisions. A decree issued under the Revenue Code governing tax exemption (No. 639), B.E. 2560, to increase the rate of wages for the elderly that can be used for tax exemption from no more than 15,000 baht per person per month that such rates are appropriate under the average wage of the elderly who work at 11,532 baht per person per month. and wage rate Such elderly people are in line with the government's objectives to promote employment of unskilled elderly workers. To improve such wage rates, the fiscal and economic situation at that time should be taken into account. Ministry of Social Development and Human Security The Department of Elderly Affairs informed that the issue of access to housing for the elderly, the National Housing Authority has implemented a project that supports Promoting and protecting the rights of the elderly in housing, including the housing improvement project for the elderly who are lowincome and needy of the National Housing Authority (Baan Sabai for Grandma's) Year 2020, the project for renting houses for low-income people "House of Housing Sukpracha". Housing project for retired junior civil servants "Baan Sukkasem", a residential project for people with disabilities and senior complex housing development project, the Ministry of Finance informed that currently, there is the National Savings Fund (GOC) as a mechanism for self-employed people to save money for life in retirement, increasing opportunities for all Thais to have access to the welfare of the state thoroughly. The creation of a voluntary pension system The Ministry of Finance added that the National Savings Fund is in the process of revision. National Savings Fund Act, B.E. 2554, Section 30 to extend the age of the person entitled to be a member of the Fund. From not exceeding 60 years of age to not more than 65 years of age and section 33 (1), members shall terminate their membership upon the completion of 65 years of age. Ministry of Social Development and Human Security by the Department of Elderly Affairs has developed the Potential of Social Development and Human Security Volunteers (DDAs) to have expertise in caring for the elderly promote and support the Provincial Social Development and Human Security Office. Local government organizations and network partners are involved in the development of volunteer work for social development and human security (specializes in the elderly) at home at the local level as a base for the community to provide social care and protection for the elderly from the project implementation, have the elderly receive social care and protection from social development and welfare volunteers human security (specializes in the elderly) of 3,423 people and has promoted Supporting training to develop the potential of staff in the Social Welfare Development Center for the elderly and the general public by using a 70-hour course on care for the middle-aged elderly and due to the epidemic situation of the Coronavirus Disease 2019 The transfer of knowledge and skills in caring for the elderly according to the basics of the Preliminary Elderly Care Curriculum of 18