Offshore Compass

Philippines

Philippines employer compliance calendar: what's due and when

Last checked: October 29, 2026

General information only, not legal, tax or payroll advice. Deadlines follow the official sources linked on each line; when a deadline falls on a weekend or holiday, check the agency's rule for that item. Confirm with your payroll provider or accountant before you file.

The short version

  • Every month an employer in the Philippines files and pays withholding tax on compensation (BIR Form 1601-C) and remits SSS, PhilHealth and Pag-IBIG contributions. Each agency sets its own due date. [S1][S3][S4][S5]
  • BIR 1601-C: on or before the 10th of the following month; eFPS filers: later, staggered deadlines (see note). December's return is due January 15 for non-eFPS filers. [S1]
  • SSS: the last day of the month after the applicable month. [S3]
  • PhilHealth: the 11th–15th (employer number ending 0–4) or 16th–20th (ending 5–9) of the following month. [S4]
  • Pag-IBIG: Pag-IBIG moved employer remittances to Virtual Pag-IBIG (eSRS) with a new name-based schedule in 2026 (HDMF Circular No. 499). Check your window on the official circular. [S5]
  • Year-end: 13th-month pay by December 24; DOLE compliance report (January 15 last year; check the 2026 advisory); BIR annual information return (1604-C) by January 31, which moves to Mon, Feb 1, 2027 this cycle because Jan 31 is a Sunday. [S1b][S2][S6][S8]

Monthly cycle (for each payroll month)

WhatWho it's forDueSource
BIR Form 1601-C: monthly return of income tax withheld on compensation, with paymentEvery employer that withholds tax on employees' payOn or before the 10th of the following month. eFPS filers: later, staggered deadlines (see note). December: January 15 (non-eFPS)BIR 1601-C instructions [S1]
SSS contributions (regular employer), using the PRN from My.SSSEmployers with SSS-covered employeesLast day of the month following the applicable month. If it falls on a Saturday, Sunday or holiday, pay on the next working daySSS, Pay Contributions [S3]
PhilHealth premiums (employee + employer share), through EPRSEmployers with PhilHealth-covered employeesPEN ending 0–4: 11th–15th of the following month. PEN ending 5–9: 16th–20thPhilHealth, Payment and Reporting Procedures [S4]
Pag-IBIG (HDMF) contributionsEmployers with Pag-IBIG membersPag-IBIG moved employer remittances to Virtual Pag-IBIG (eSRS) with a new name-based schedule in 2026 (HDMF Circular No. 499). Check your window on the official circular.HDMF Circular No. 499 [S5]

eFPS note: eFPS filers file later than the 10th. BIR's 1601-C instructions say "five (5) days later," and Revenue Regulations No. 26-2002 staggers eFPS withholding returns by industry group, from 11 to 15 days after the end of the month (Group A: 15 days; Group E: 11 days). Check your group in eFPS. [S1][S1c]

Year-end and January calendar (2026 tax year)

DateWhatSource
Tue, Dec 1, 2026SSS contributions for October 2026. The normal due date, Nov 30, is Bonifacio Day (a regular holiday), so payment may be made on the next working daySSS [S3]; Proclamation No. 1006 [S7]
Thu, Dec 10, 2026BIR 1601-C for November 2026 (non-eFPS)BIR [S1]
Thu, Dec 24, 202613th-month pay to rank-and-file employees, no later than this date (set by Presidential Decree No. 851). Dec 24, 2026 is also a special non-working day, so plan to pay earlierPD 851 [S8]; DOLE LA 16-2025 [S6]
Thu, Dec 31, 2026SSS contributions for November 2026 due. Dec 31 is a special non-working day; SSS's next-working-day rule names Saturdays, Sundays and holidays, so pay by Dec 31 to be safeSSS [S3]
Jan 11–20, 2027PhilHealth premiums for December 2026 (by PEN last digit)PhilHealth [S4]
Fri, Jan 15, 2027BIR 1601-C for December 2026 (non-eFPS filers; eFPS filers get later group deadlines, see note)BIR [S1]
January 2027 (check the 2026 advisory)DOLE 13th-month pay compliance report, through the DOLE online compliance portal. For 2025, DOLE set January 15, 2026 (LA 16-2025); check the 2026 advisory for this year's date.DOLE [S6]
Mon, Feb 1, 2027 (Jan 31 is a Sunday; BIR moves deadlines on weekends to the next working day)BIR Form 1604-C, annual information return of income taxes withheld on compensation, with alphalistsBIR [S1b][S2b]
Mon, Feb 1, 2027 (Jan 31 is a Sunday; BIR moves deadlines on weekends to the next working day)BIR Form 2316 (certificate of compensation and tax withheld) to each employeeRR 19-2002 [S2]; BIR [S2b]
Jan 31, 2027 (a Sunday)SSS contributions for December 2026; SSS allows payment on the next working day (Mon, Feb 1, 2027)SSS [S3]

What 13th-month pay covers

  • Rank-and-file employees in the private sector who worked at least one month in the calendar year. [S6]
  • At least one-twelfth of the total basic salary earned in the calendar year. [S6]
  • The 2025 advisory allowed no exemption or deferral. [S6]

Penalties to know about

  • BIR: a 25% surcharge for failing to file and pay on time, plus interest on unpaid tax at double the legal interest rate set by the Bangko Sentral ng Pilipinas (NIRC Secs. 248–249, as amended by the TRAIN Law). For micro and small taxpayers, the Ease of Paying Taxes Act cuts the surcharge to 10% and the interest by 50%. [S9][S10]
  • BIR: ₱1,000 for each failure to file an information return such as the 1604-C, up to ₱25,000 a year (₱500 for micro and small taxpayers under the Ease of Paying Taxes Act). [S1b][S10]
  • SSS: late employer payments incur penalties; late payments are not allowed for self-employed and voluntary members. [S3]
  • Pag-IBIG: late remittances incur a penalty of one-tenth of 1% of the amount due for each day of delay. [S5b]

Before your first payroll

  • Register as an employer with BIR, SSS, PhilHealth and Pag-IBIG so you have the numbers (TIN, SSS employer number, PEN, Pag-IBIG employer ID) that set some due dates above.
  • What each employee costs you per month on top of salary: our Philippines employer cost calculator.
  • Hiring through an employer of record instead of your own entity? The EOR files and remits these for you; compare providers on our EOR page. Setting up your own entity? See Straight Setup's Philippines company setup guide.

Sources