The COVID - 19 pandemic has a huge employment impact in various countries, including Thailand. Many employers temporarily suspend their businesses in whole or in part according to article 75 of the Labour Protection Act, B.E. 2541. The issue then arises whether the suspension due to the COVID - 19 situation is deemed as force majeure or not. If the situation is considered to be force majeure, the employers shall be relieved from their obligation to pay compensation pursuant to article 75 thereof. To answer this question, this article studies relevant principles and theories regarding force majeure set forth in article 8 of the Civil and Commercial Code, which shall be applied within the context of article 75 of the Labour Protection Act, B.E. 2541.