Philippine compliance calendar: BIR and SSS deadlines, 2026-2027
Due dates for recurring BIR and SSS filings, grouped by month and by form, with a calendar file you can import into any calendar app.
This calendar covers a domestic corporation with a 31 December year-end, registered for VAT, and with employees. The dates are the statutory due dates for filers outside eFPS. eFPS filers follow their group's staggered dates, which can fall on different days.
Weekends and holidays
Section 28 of the Administrative Code of 1987 (EO 292)lets an act due on a regular holiday or special day be done on the next succeeding business day. This page does not move Saturday or Sunday dates, so check BIR advisories for those.
Deadlines by month
November 2026
BIR Form 0619-E (October 2026 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (October 2026 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
BIR Form 1702Q (quarter ended September 2026)
BIR · Corporations filing the quarterly income tax return for the first three quarters of the taxable year, due 60 days after quarter end.
SSS contributions (October 2026 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
December 2026
BIR Form 0619-E (November 2026 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (November 2026 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
SSS contributions (November 2026 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
January 2027
BIR Form 1601-C (December 2026 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
BIR Form 2550Q (quarter ended December 2026)
BIR · VAT-registered taxpayers filing the quarterly VAT return, due 25 days after quarter end.
BIR Form 1601-EQ (quarter ended December 2026)
BIR · Withholding agents remitting quarterly expanded withholding tax; the Quarterly Alphabetical List of Payees (QAP) is filed with it on the same date.
BIR Form 1604-C (2026 annual information return, compensation)
BIR · Employers filing the annual information return of income tax withheld on 2026 compensation, with the alphabetical list of employees.
BIR Form 2316 issued to employees (2026 compensation)
BIR · Employers furnishing each employee with tax withheld on 2026 compensation, due on or before January 31, or on the day of the last payment if employment ended earlier.
SSS contributions (December 2026 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
February 2027
BIR Form 0619-E (January 2027 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (January 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
SSS contributions (January 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
March 2027
BIR Form 1604-E (2026 annual information return, expanded withholding)
BIR · Withholding agents filing the annual information return of creditable (expanded) withholding for 2026 payments, with the annual alphabetical list of payees.
BIR Form 0619-E (February 2027 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (February 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
SSS contributions (February 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
April 2027
BIR Form 1601-C (March 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
BIR Form 1702-RT (taxable year 2026 final adjustment return)
BIR · Domestic corporations filing the annual income tax return and final adjustment for taxable year 2026.
BIR Form 2550Q (quarter ended March 2027)
BIR · VAT-registered taxpayers filing the quarterly VAT return, due 25 days after quarter end.
BIR Form 1601-EQ (quarter ended March 2027)
BIR · Withholding agents remitting quarterly expanded withholding tax; the Quarterly Alphabetical List of Payees (QAP) is filed with it on the same date.
SSS contributions (March 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
May 2027
BIR Form 0619-E (April 2027 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (April 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
BIR Form 1702Q (quarter ended March 2027)
BIR · Corporations filing the quarterly income tax return for the first three quarters of the taxable year, due 60 days after quarter end.
SSS contributions (April 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
June 2027
BIR Form 0619-E (May 2027 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (May 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
SSS contributions (May 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
July 2027
BIR Form 1601-C (June 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
BIR Form 2550Q (quarter ended June 2027)
BIR · VAT-registered taxpayers filing the quarterly VAT return, due 25 days after quarter end.
BIR Form 1601-EQ (quarter ended June 2027)
BIR · Withholding agents remitting quarterly expanded withholding tax; the Quarterly Alphabetical List of Payees (QAP) is filed with it on the same date.
SSS contributions (June 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
August 2027
BIR Form 0619-E (July 2027 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (July 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
BIR Form 1702Q (quarter ended June 2027)
BIR · Corporations filing the quarterly income tax return for the first three quarters of the taxable year, due 60 days after quarter end.
SSS contributions (July 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
September 2027
BIR Form 0619-E (August 2027 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (August 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
SSS contributions (August 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
October 2027
BIR Form 1601-C (September 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
BIR Form 2550Q (quarter ended September 2027)
BIR · VAT-registered taxpayers filing the quarterly VAT return, due 25 days after quarter end.
BIR Form 1601-EQ (quarter ended September 2027)
BIR · Withholding agents remitting quarterly expanded withholding tax; the Quarterly Alphabetical List of Payees (QAP) is filed with it on the same date.
SSS contributions (September 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
November 2027
BIR Form 0619-E (October 2027 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (October 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
BIR Form 1702Q (quarter ended September 2027)
BIR · Corporations filing the quarterly income tax return for the first three quarters of the taxable year, due 60 days after quarter end.
SSS contributions (October 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
December 2027
BIR Form 0619-E (November 2027 withholding)
BIR · Withholding agents remitting creditable (expanded) withholding tax for a month that does not end a quarter; this is the non-eFPS due date.
BIR Form 1601-C (November 2027 withholding)
BIR · Employers that withhold income tax on employee compensation, due on the 10th of the following month (December withholding is due January 15).
SSS contributions (November 2027 applicable month)
SSS · Regular employers remitting SSS contributions; the deadline is the last day of the following month, and payment may be made on the next working day if it falls on a Saturday, Sunday or holiday.
Deadlines by form
Each table lists one form's due dates. Link straight to a form with its anchor, such as #form-1702q.
BIR Form 1702Q
| Due date | Filing |
|---|---|
| BIR Form 1702Q (quarter ended September 2026) | |
| BIR Form 1702Q (quarter ended March 2027) | |
| BIR Form 1702Q (quarter ended June 2027) | |
| BIR Form 1702Q (quarter ended September 2027) |
BIR Form 2550Q
| Due date | Filing |
|---|---|
| BIR Form 2550Q (quarter ended December 2026) | |
| BIR Form 2550Q (quarter ended March 2027) | |
| BIR Form 2550Q (quarter ended June 2027) | |
| BIR Form 2550Q (quarter ended September 2027) |
BIR Form 1601-C
| Due date | Filing |
|---|---|
| BIR Form 1601-C (October 2026 withholding) | |
| BIR Form 1601-C (November 2026 withholding) | |
| BIR Form 1601-C (December 2026 withholding) | |
| BIR Form 1601-C (January 2027 withholding) | |
| BIR Form 1601-C (February 2027 withholding) | |
| BIR Form 1601-C (March 2027 withholding) | |
| BIR Form 1601-C (April 2027 withholding) | |
| BIR Form 1601-C (May 2027 withholding) | |
| BIR Form 1601-C (June 2027 withholding) | |
| BIR Form 1601-C (July 2027 withholding) | |
| BIR Form 1601-C (August 2027 withholding) | |
| BIR Form 1601-C (September 2027 withholding) | |
| BIR Form 1601-C (October 2027 withholding) | |
| BIR Form 1601-C (November 2027 withholding) |
BIR Form 0619-E
| Due date | Filing |
|---|---|
| BIR Form 0619-E (October 2026 withholding) | |
| BIR Form 0619-E (November 2026 withholding) | |
| BIR Form 0619-E (January 2027 withholding) | |
| BIR Form 0619-E (February 2027 withholding) | |
| BIR Form 0619-E (April 2027 withholding) | |
| BIR Form 0619-E (May 2027 withholding) | |
| BIR Form 0619-E (July 2027 withholding) | |
| BIR Form 0619-E (August 2027 withholding) | |
| BIR Form 0619-E (October 2027 withholding) | |
| BIR Form 0619-E (November 2027 withholding) |
BIR Form 1601-EQ
| Due date | Filing |
|---|---|
| BIR Form 1601-EQ (quarter ended December 2026) | |
| BIR Form 1601-EQ (quarter ended March 2027) | |
| BIR Form 1601-EQ (quarter ended June 2027) | |
| BIR Form 1601-EQ (quarter ended September 2027) |
BIR Form 1702-RT
| Due date | Filing |
|---|---|
| BIR Form 1702-RT (taxable year 2026 final adjustment return) |
BIR Form 1604-C
| Due date | Filing |
|---|---|
| BIR Form 1604-C (2026 annual information return, compensation) |
BIR Form 1604-E
| Due date | Filing |
|---|---|
| BIR Form 1604-E (2026 annual information return, expanded withholding) |
BIR Form 2316
| Due date | Filing |
|---|---|
| BIR Form 2316 issued to employees (2026 compensation) |
Frequently asked questions
When is BIR Form 1702Q due in 2027?
BIR Form 1702Q is due 60 days after each quarter ends. The 2027 due dates in this calendar are 30 May 2027, 29 August 2027, and 29 November 2027.
When is the 2026 annual income tax return (1702-RT) due?
For a domestic corporation with a 31 December year-end, BIR Form 1702-RT for taxable year 2026 is due 15 April 2027.
When is BIR Form 2550Q due?
BIR Form 2550Q is the quarterly VAT return, due 25 days after each quarter ends. This calendar lists 25 January 2027, 25 April 2027, 25 July 2027, and 25 October 2027.
Not on this calendar
- SEC General Information Sheet (GIS): due 30 days after your annual stockholders' or members' meeting, so the date depends on when the meeting is held. SEC annual compliance guide
- SEC Audited Financial Statements (AFS): the submission schedule is set by SEC circular each year. SEC annual compliance guide
- PhilHealth and Pag-IBIG remittances: the windows vary by employer, so they are not listed here. Payroll and statutory contributions guide
Related
Official sources
Primary references this guide is checked against.
Talk to an advisor
Get help keeping your Philippine company's BIR and SSS filings on time. Free consultation, no obligation.