Employer withholding tax filing calendar
Deadlines on a weekend or holiday move to the next working day.
| What | Form | Deadline | Who |
|---|---|---|---|
| Tax withheld on salaries | 1601-C | 10th of the following month; December by 15 January. eFPS: Group E 11th, D 12th, C 13th, B 14th, A 15th | Every employer |
| Expanded tax, months 1–2 | 0619-E | 10th of the following month, even if zero (eFPS by group) | Expanded withholding agents |
| Final tax, months 1–2 | 0619-F | 10th of the following month, even if zero (eFPS by group) | Final withholding agents |
| Expanded tax for the quarter, with quarterly alphalist of payees (QAP) | 1601-EQ | Last day of the month after the quarter | Expanded withholding agents |
| Final tax for the quarter, with QAP | 1601-FQ | Last day of the month after the quarter | Final withholding agents |
| Annual return, alphalist of employees | 1604-C | 31 January | Every employer |
| Annual return, final-tax payees | 1604-F | 31 January | Final withholding agents |
| Annual return, expanded-tax payees | 1604-E | 1 March | Expanded withholding agents |
| Certificate to employees | 2316 | 31 January (last payday if earlier); BIR copies by 28 February | Every employer |
| Certificate to suppliers | 2307 | 20 days after the quarter | Expanded withholding agents |
Sources: 1601-C guidelines; RR 2-98 Secs. 2.58, 2.83.1 as amended by RR 11-2018; eFPS groups per RMC 62-2026. As of November 2026. See the 2027 tax calendar.
Withholding deadlines in 2027 (non-eFPS)
- Compensation
- Expanded
- Final
| Month | Deadlines |
|---|---|
| Jan | 15: 1601-C (Dec); 20: 2307; 20: 2306 |
| Feb | 1: 1604-C, 2316; 1: 1601-EQ; 1: 1601-FQ; 1: 1604-F; 10: 1601-C; 10: 0619-E; 10: 0619-F |
| Mar | 1: 2316 BIR copies; 1: 1604-E; 10: 1601-C; 10: 0619-E; 10: 0619-F |
| Apr | 12: 1601-C; 20: 2307; 20: 2306; 30: 1601-EQ; 30: 1601-FQ |
| May | 10: 1601-C; 10: 0619-E; 10: 0619-F |
| Jun | 10: 1601-C; 10: 0619-E; 10: 0619-F |
| Jul | 12: 1601-C; 20: 2307; 20: 2306 |
| Aug | 2: 1601-EQ; 2: 1601-FQ; 10: 1601-C; 10: 0619-E; 10: 0619-F |
| Sep | 10: 1601-C; 10: 0619-E; 10: 0619-F |
| Oct | 11: 1601-C; 20: 2307; 20: 2306 |
| Nov | 3: 1601-EQ; 3: 1601-FQ; 10: 1601-C; 10: 0619-E; 10: 0619-F |
| Dec | 10: 1601-C; 10: 0619-E; 10: 0619-F |
Which form goes with which withholding tax?
| Compensation | Expanded | Final | |
|---|---|---|---|
| Monthly form | 1601-C (all 12 months) | 0619-E (months 1–2) | 0619-F (months 1–2) |
| Quarterly form | None | 1601-EQ + QAP | 1601-FQ + QAP |
| Annual form | 1604-C | 1604-E | 1604-F |
| Certificate | 2316 | 2307 | 2306 |
| Payee credits it? | Yes | Yes | No: tax is final |
Source: RR 2-98 Secs. 2.58, 2.83.1 as amended by RR 11-2018. Exempt payments still go in the QAP and 1604-E. As of November 2026.
From payment to certificate
1Money goes out
Payroll, or a supplier payment.
Compensation
Withhold using the monthly table
After employee SSS, PhilHealth and Pag-IBIG shares.
1601-C every month
December by 15 January.
Annualise at year end; issue 2316; file 1604-C
All by 31 January.
Qualified employees need not file a return
Expanded
Withhold on the amount net of VAT
E.g. 2% for contractors.
0619-E, then 1601-EQ with QAP
Months 1–2, then the quarter.
2307 to supplier; 1604-E
20 days after the quarter; 1 March.
Supplier credits the tax
How to compute withholding tax on compensation (1601-C example)
Withholding is the tax on each employee's taxable pay under the Annex E monthly table; 1601-C reports the month's total. Three employees, basic salary only:
| Employee | Basic salary | Less: employee SSS, PhilHealth, Pag-IBIG | Taxable | Tax withheld |
|---|---|---|---|---|
| Employee A | ₱50,000.00 | ₱3,200.00 | ₱46,800.00 | ₱4,568.40 |
| Employee B | ₱30,000.00 | ₱2,450.00 | ₱27,550.00 | ₱1,007.55 |
| Employee C | ₱20,000.00 | ₱1,700.00 | ₱18,300.00 | ₱0.00 |
| Total on 1601-C | ₱5,575.95 |
Monthly table: 0% up to ₱20,833; 15% of the excess up to ₱33,332; ₱1,875 plus 20% of the excess over ₱33,333 up to ₱66,666. 2026 contribution rates (SSS, PhilHealth and Pag-IBIG calculator). As of November 2026.
1601-C for the month
₱5,575.95
Employee A: ₱1,875 + 20% × (₱46,800.00 − ₱33,333) = ₱4,568.40. Employee C owes nothing but still gets a 2316. Try other salaries in the income tax calculator.
How 0619-E and 1601-EQ work together (quarter example)
The 1601-EQ reports the quarter, credits both 0619-E remittances and pays month 3. Example: monthly rent and janitorial fees, plus a lawyer (no sworn declaration) in month 2:
| Payment (net of VAT) | Rate | Month 1 | Month 2 | Month 3 |
|---|---|---|---|---|
| Rent ₱60,000 a month | 5% | ₱3,000.00 | ₱3,000.00 | ₱3,000.00 |
| Janitorial ₱40,000 a month | 2% | ₱800.00 | ₱800.00 | ₱800.00 |
| Legal fee ₱100,000 | 10% | — | ₱10,000.00 | — |
| Remitted on | 0619-E ₱3,800.00 | 0619-E ₱13,800.00 | 1601-EQ |
RR 2-98 Sec. 2.57.2 as amended; with a sworn declaration the lawyer's rate is 5%. See expanded withholding tax rates. As of November 2026.
Paid with the 1601-EQ
₱3,800.00
Quarter total ₱21,400.00 less ₱17,600.00 already remitted. Each payee gets a 2307.
Who must withhold, and who is exempt
- Minimum wage earners: no withholding on minimum wage, holiday, overtime, night-shift and hazard pay (RA 9504); they still get a 2316.
- Top withholding agents under RR 31-2020 also withhold 1% on goods and 2% on services bought (½% on motor vehicles and parts, medicines and fuels bought for wholesale from their manufacturer or direct importer since 10 October 2025, RR 24-2025).
- The duty to withhold arises when income becomes payable (NIRC Sec. 58(C) as amended by RA 11976).
- An unwithheld expense is now deductible, but the employer stays liable for the tax.
Filing: eFPS enrollees stay on eFPS; others use eBIRForms (RMC 87-2024).
Penalties for late 1601-C, 0619-E and 1601-EQ
| Penalty | Regular | Micro and small |
|---|---|---|
| Surcharge | 25% (50% if fraudulent) | 10% |
| Interest | 12% a year | 6% a year |
| Late alphalist or 2316 | ₱1,000 each, up to ₱25,000 a year | ₱500 each, up to ₱12,500 |
| Compromise, late remittance of withheld tax | ₱1,000 to ₱25,000, by tax not remitted | Same (no reduction) |
NIRC Secs. 248–250 as amended; RR 6-2024; RMO 7-2015 Annex A ("failure to withhold or remit" schedule; not compromisable if willful). As of November 2026. Compute surcharge and interest: BIR penalty calculator.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| 0619-E or 0619-F for month 3 | Payment not matched to the quarterly return | Pay month 3 with 1601-EQ or 1601-FQ |
| December 1601-C treated as due 10 or 25 January | Late filing | December is due 15 January |
| Using the 2018–2022 table | Under-withholding, big year-end adjustment | Use Annex E |
| No zero 0619-E | Late-filing penalties | File it even if zero |
| QAP not attached | Incomplete return | Attach it every quarter |
| Mixing up 1604-C and 1604-E dates | Late alphalist | 31 January vs 1 March |
Buod sa Tagalog
Tatlong uri ng withholding tax ang ikinakaltas ng employer: sa sahod (1601-C tuwing ika-10; Disyembre sa 15 Enero), expanded (0619-E at 1601-EQ) at final (0619-F at 1601-FQ). Ang 1604-C at 1604-F ay hanggang 31 Enero; ang 1604-E ay hanggang 1 Marso. Bigyan ng 2316 ang empleyado at ng 2307 ang supplier.
Frequently asked questions
+What is BIR Form 1601-C, and who must file it?
It is the monthly remittance return of income taxes withheld on compensation. Every employer that withholds tax on salaries files it, for all twelve months, including the last month of each quarter. That differs from 0619-E and 0619-F, which skip the third month.
+What is the 1601-C deadline, including for the December return?
Manual and eBIRForms filers file and pay by the 10th of the following month. eFPS filers are staggered from the 11th (Group E) to the 15th (Group A). December's return is due 15 January. A deadline on a weekend or holiday moves to the next working day.
+What is the difference between 0619-E and 1601-EQ?
0619-E remits expanded withholding tax for the first two months of a quarter. 1601-EQ is the quarterly return: it reports all three months, credits the 0619-E payments, pays month 3 and carries the quarterly alphalist of payees. It is due the last day of the month after the quarter.
+What is the deadline for 1604-C and the alphalist of employees?
31 January of the following year (NIRC Sec. 83(B)). For 2026 it moves to Monday 1 February 2027, because 31 January is a Sunday. Employees' 2316s are due the same day, and the BIR copies for substituted filing by 28 February.
+What is 1601-FQ, and when is it filed?
It is the quarterly return of final income taxes withheld, for example on dividends, royalties, prizes or payments to non-residents. It is due on the last day of the month after each quarter, with the quarterly alphalist of payees. Months 1 and 2 are remitted on 0619-F by the 10th.
+Do I have to file 1601-C if no tax was withheld that month?
RR 11-2018 expressly requires 0619-E and 0619-F even when the amount is zero. It does not say the same in those words for 1601-C, so check with your Revenue District Office before skipping a month in which you paid salaries but withheld no tax.
+What is the penalty for late filing of 1601-C?
A 25% surcharge on the tax due, 12% interest a year until paid, and usually a compromise from ₱1,000. Micro and small taxpayers pay a 10% surcharge and 6% interest under RR 6-2024; the compromise is not reduced for late filing. The BIR penalty calculator works out the total.
+Are minimum wage earners included in 1601-C and the 1604-C alphalist?
They are reported, but nothing is withheld on their statutory minimum wage, holiday pay, overtime, night-shift differential and hazard pay. Each still gets a 2316. Tax is withheld only on other taxable pay, such as commissions or benefits above ₱90,000.
Sources and references
- RR 11-2018 — deadlines, withholding, Form 2316 (checked November 12, 2026)
- RR 11-2018 Annex E — withholding table from 2023 (checked November 12, 2026)
- BIR Form 1601-C guidelines — monthly filing; December by 15 January (checked November 12, 2026)
- RMC 62-2026 — due-date table, eFPS groups (checked November 12, 2026)
- RA 11976 — Sec. 58(C) timing of withholding; Sec. 8 (micro exemption) was vetoed (checked November 12, 2026)
- DOF announcement of RA 11976 — veto of Section 8, the micro-taxpayer withholding exemption (checked November 12, 2026)
- RR 6-2024 — micro and small penalties (checked November 12, 2026)
- RR 31-2020 — top withholding agents (checked November 12, 2026)
- RMC 87-2024 — eFPS and eBIRForms (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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