Government Remittance Deadlines 2026: SSS, PhilHealth, Pag-IBIG, BIR Calendar
Complete 2026 calendar of government remittance deadlines for Philippine employers — SSS, PhilHealth, Pag-IBIG, and BIR filing and payment schedules, penalties for late remittance, and online portal guides.
Missing a government remittance deadline is one of the costliest compliance mistakes a Philippine employer can make. Penalties compound monthly, criminal liability lurks behind willful non-remittance, and your employees' benefits — SSS sickness claims, PhilHealth hospitalization, Pag-IBIG housing loans — can be denied because of delayed employer remittances.
This guide consolidates every remittance deadline for 2026 across all four agencies (SSS, PhilHealth, Pag-IBIG, and BIR) into a single reference calendar.
SSS Remittance Schedule
Deadline Structure
SSS uses a staggered deadline based on the last digit of the employer's SSS number:
| Last Digit of SSS Number | Monthly Deadline |
|---|---|
| 1 and 2 | 10th of the following month |
| 3 and 4 | 15th of the following month |
| 5 and 6 | 17th of the following month |
| 7 and 8 | 20th of the following month |
| 9 and 0 | 25th of the following month |
Example: Your SSS employer number ends in 5. January 2026 contributions are due by February 17, 2026.
If the deadline falls on a weekend or holiday, the remittance is due on the next business day.
What to Remit
Each monthly remittance includes:
- Regular SS contribution — Employee share (EE) + Employer share (ER), based on the member's monthly salary credit (MSC). Under RA 11199, the total contribution rate is 15% (EE 5% + ER 10% for MSC up to ₱20,000; excess subject to MPF)
- EC (Employees' Compensation) — Employer-only contribution: ₱10 (MSC below ₱15,000) or ₱30 (MSC ₱15,000 and above)
- Mandatory Provident Fund (MPF) — For MSC above ₱20,000: additional EE 5% + ER 10% on the excess
- SSS salary loan amortizations — If employees have active SSS salary loans
Penalties for Late SSS Remittance
Under RA 11199 (Social Security Act of 2018):
- Monetary penalty: 2% per month on the unpaid contribution amount
- Criminal liability (willful non-remittance): Imprisonment of 6 years and 1 day to 12 years, plus a fine of ₱5,000 to ₱20,000
- Employee impact: Late remittances may delay or deny member benefits (sickness, maternity, disability, retirement)
Penalty example: An employer owes ₱50,000 in SSS contributions for January 2026. If paid 3 months late:
- Penalty: ₱50,000 x 2% x 3 months = ₱3,000
- Total due: ₱50,000 + ₱3,000 = ₱53,000
How to Remit
- Online: My.SSS Employer Portal → Collection List → Payment Reference Number (PRN) → Pay via authorized bank (BDO, BPI, Landbank, UnionBank, etc.) or GCash/Maya
- Over-the-counter: Present the PRN at SSS-accredited banks or payment centers
- R-3/R-5 filing: Submit monthly collection list (R-3) and loan collection list (R-5) through My.SSS
PhilHealth Remittance
Deadline
PhilHealth contributions must be remitted on or before the 25th of the month following the applicable period.
Employers may also opt for quarterly remittance — due on the 25th of the month following the end of each quarter:
| Quarter | Applicable Period | Deadline |
|---|---|---|
| Q1 | January – March | April 25, 2026 |
| Q2 | April – June | July 25, 2026 |
| Q3 | July – September | October 25, 2026 |
| Q4 | October – December | January 25, 2027 |
Contribution Rate
Under RA 11223 (Universal Health Care Act), the PhilHealth premium rate is 5% of the employee's monthly basic salary, split equally:
- Employee share: 2.5%
- Employer share: 2.5%
- Income floor: ₱10,000/month
- Income ceiling: ₱100,000/month
- Minimum monthly contribution: ₱500 (₱250 EE + ₱250 ER)
- Maximum monthly contribution: ₱5,000 (₱2,500 EE + ₱2,500 ER)
Penalties for Late PhilHealth Remittance
- Monetary penalty: 2% per month on unpaid premiums
- Interest: Compounding monthly from the date of delinquency
- Employee impact: Members may be unable to access PhilHealth benefits (hospitalization, Z-benefits) while contributions are delinquent
How to Remit
- Online: PhilHealth Electronic Premium Remittance System (EPRS) → generate Statement of Premium Account (SPA) → pay via authorized banks or e-wallets
- Over-the-counter: PhilHealth offices or accredited collecting agents
- Filing: Submit the Remittance Report (RF-1) along with the premium payment
Pag-IBIG / HDMF Remittance
Deadline
Pag-IBIG contributions must be remitted on or before the 15th of the month following the applicable period.
Contribution Rate
Under RA 9679 (Pag-IBIG Fund Law):
| Monthly Compensation | Employee Rate | Employer Rate | Total |
|---|---|---|---|
| ₱1,500 and below | 1% | 2% | 3% |
| Over ₱1,500 | 2% | 2% | 4% |
- Maximum compensation base: ₱10,000/month
- Maximum employee share: ₱200/month
- Maximum employer share: ₱200/month
- Maximum total: ₱400/month
The remittance also includes any Pag-IBIG MPL (Multi-Purpose Loan) amortizations and housing loan amortizations being deducted from employees' salaries.
Penalties for Late Pag-IBIG Remittance
- Monetary penalty: 1/10 of 1% (0.1%) per day of delay on the unpaid amount
- Compounding: Daily, making even short delays expensive over time
- Employee impact: Delinquent employer remittances may prevent members from applying for Pag-IBIG housing loans or MPL
Penalty example: An employer owes ₱20,000 in Pag-IBIG contributions, paid 30 days late:
- Penalty: ₱20,000 x 0.001 x 30 days = ₱600
- Total due: ₱20,000 + ₱600 = ₱20,600
How to Remit
- Online: Virtual Pag-IBIG portal → generate billing statement → pay via partner banks (Landbank, BDO, BPI, RCBC) or e-payment channels
- Over-the-counter: Pag-IBIG offices or accredited collecting partners
- Filing: Submit the Monthly Contribution Remittance Form (MCRF) through Virtual Pag-IBIG
BIR Withholding Tax (Form 1601-C)
Deadline
BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) is due based on the filing method:
| Filing Method | Monthly Deadline |
|---|---|
| eFPS (Electronic Filing and Payment System) | 10th of the following month |
| eBIRForms / Manual filing | 15th of the following month |
Note: The December return (for November compensation) follows the same schedule. The annual reconciliation return (BIR Form 1604-CF) is due by January 31 of the following year.
What to Remit
- Withholding tax on compensation — computed using TRAIN Law (RA 10963) graduated brackets on each employee's taxable compensation income
- Includes regular salary, overtime pay, holiday pay, 13th month pay (excess over ₱90,000 threshold), and other taxable benefits
Key BIR Annual Filing Deadlines
| Form | Description | Deadline |
|---|---|---|
| 1601-C | Monthly withholding tax return | 10th/15th monthly |
| 1604-CF | Annual information return (compensation) | January 31 |
| 2316 | Certificate of compensation payment/tax withheld | January 31 (or upon separation) |
| 1601-EQ | Quarterly expanded withholding tax | Last day of month following quarter |
| 2307 | Certificate of creditable tax withheld at source | Issued per transaction/quarter |
Penalties for Late BIR Filing
Under the National Internal Revenue Code (NIRC), as amended by TRAIN Law:
- Surcharge: 25% of the unpaid tax (voluntary late filing) or 50% (upon BIR assessment/willful neglect)
- Interest: 12% per annum on the unpaid amount (previously 20%, reduced by RA 10963)
- Compromise penalty: Varies based on the tax amount and type of violation, per BIR Revenue Memorandum Order
- Criminal liability: For willful failure to file or pay — imprisonment and fines under Sections 253-256 of the NIRC
How to File and Pay
- eFPS: Mandatory for top 20,000 private corporations, large taxpayers, and those mandated by BIR. File and pay through the BIR eFPS portal
- eBIRForms: BIR's offline/online filing software. Generate the return, validate, submit electronically, then pay at an authorized agent bank (AAB)
- Manual: For smaller employers not yet mandated to use eFPS or eBIRForms. File at the Revenue District Office (RDO) and pay at the nearest AAB
Full 2026 Remittance Calendar
Below is a month-by-month reference for all government remittance deadlines. SSS deadlines shown are the latest date (last digit 9-0 = 25th). Check your SSS employer number for your specific deadline.
| Applicable Month | SSS (Latest) | PhilHealth | Pag-IBIG | BIR 1601-C (eFPS) | BIR 1601-C (Manual) |
|---|---|---|---|---|---|
| January 2026 | Feb 25 | Feb 25 | Feb 15 | Feb 10 | Feb 15 |
| February 2026 | Mar 25 | Mar 25 | Mar 15 | Mar 10 | Mar 15 |
| March 2026 | Apr 25 | Apr 25 | Apr 15 | Apr 10 | Apr 15 |
| April 2026 | May 25 | May 25 | May 15 | May 10 | May 15 |
| May 2026 | Jun 25 | Jun 25 | Jun 15 | Jun 10 | Jun 15 |
| June 2026 | Jul 25 | Jul 25 | Jul 15 | Jul 10 | Jul 15 |
| July 2026 | Aug 25 | Aug 25 | Aug 15 | Aug 10 | Aug 15 |
| August 2026 | Sep 25 | Sep 25 | Sep 15 | Sep 10 | Sep 15 |
| September 2026 | Oct 25 | Oct 25 | Oct 15 | Oct 10 | Oct 15 |
| October 2026 | Nov 25 | Nov 25 | Nov 15 | Nov 10 | Nov 15 |
| November 2026 | Dec 25 | Dec 25 | Dec 15 | Dec 10 | Dec 15 |
| December 2026 | Jan 25, 2027 | Jan 25, 2027 | Jan 15, 2027 | Jan 10, 2027 | Jan 15, 2027 |
Tip: If a deadline falls on a weekend or holiday, the filing/payment is generally due on the next business day. Always check agency announcements for holiday adjustments.
Online Remittance Portals
My.SSS (Employer Portal)
- URL: https://www.sss.gov.ph
- Key features: Generate Payment Reference Number (PRN), upload R-3/R-5 collection lists, view contribution history, check loan balances
- Payment channels: BDO, BPI, Landbank, UnionBank, RCBC, GCash, Maya, 7-Eleven, Bayad Center
PhilHealth EPRS (Electronic Premium Remittance System)
- URL: https://www.philhealth.gov.ph
- Key features: Generate Statement of Premium Account (SPA), submit RF-1 remittance reports, view member records
- Payment channels: Authorized banks, GCash, Maya, PhilHealth offices
Virtual Pag-IBIG
- URL: https://www.pagibigfund.gov.ph
- Key features: Generate billing statements, submit MCRF, view contribution and savings records, process MPL applications
- Payment channels: Landbank, BDO, BPI, RCBC, GCash, Maya, Bayad Center
BIR eFPS / eBIRForms
- eFPS URL: https://efps.bir.gov.ph
- eBIRForms: Downloadable from the BIR website
- Key features: File tax returns electronically, generate payment form, view filing history
- Payment channels: Authorized agent banks (AAB), GCash, Maya (for selected returns), Landbank Link.BizPortal
Common Remittance Mistakes
1. Wrong Applicable Period
The most frequent error. Contributions deducted from January payroll should be tagged as the January applicable period — even if remitted in February. Tagging the wrong period creates reconciliation nightmares and may show employees as "unposted" for certain months.
2. Late Filing (Even by One Day)
Penalties for SSS and Pag-IBIG begin accruing immediately. A single day late on a ₱100,000 Pag-IBIG remittance costs ₱100 in penalties. Over 30 days, that becomes ₱3,000. BIR adds a 25% surcharge on top of interest.
3. Incorrect Contribution Amounts
Using outdated SSS bracket tables or PhilHealth rates leads to under-remittance. Under RA 11199, the SSS contribution rate is 15% (effective January 2025). PhilHealth is 5% under RA 11223. Always verify against the latest agency circulars.
4. Missing Annual Reports
Many employers focus on monthly remittance but forget the annual filings:
- BIR 1604-CF — Annual information return, due January 31
- BIR 2316 — Annual tax certificate per employee, due January 31
- SSS R-5 — Loan collection report (if applicable)
- Failure to file annual returns can trigger BIR audits and additional penalties
5. Not Reconciling Employee Records
After each remittance, verify that contributions are posted correctly on each agency's portal. Unposted contributions — often caused by encoding errors in employee numbers — can prevent members from claiming benefits.
Rates Effective as of January 2026
The contribution rates and deadlines in this guide reflect the latest circulars from SSS, PhilHealth, Pag-IBIG, and BIR as of January 2026. Government agencies periodically adjust rates and schedules. Always check each agency's website for the most current circulars:
- SSS: www.sss.gov.ph — Circulars on contribution rate adjustments
- PhilHealth: www.philhealth.gov.ph — Circulars on premium rate schedule
- Pag-IBIG: www.pagibigfund.gov.ph — Board resolutions on contribution updates
- BIR: www.bir.gov.ph — Revenue regulations and memorandum circulars
How TalinoHR Automates Remittance
TalinoHR tracks all government contributions and generates the reports you need for timely remittance:
- Automatic computation — SSS, PhilHealth, Pag-IBIG, and BIR withholding tax are computed automatically every payroll run using the latest rates and brackets
- Remittance summary reports — Generate monthly remittance summaries per agency with a single click, ready for upload to government portals
- Employee contribution history — Complete contribution records per employee for reconciliation and benefit claims
- Payroll calendar — Configurable semi-monthly or monthly payroll schedule with deadline reminders
- Government report exports — CSV exports formatted for SSS R-3, PhilHealth RF-1, Pag-IBIG MCRF, and BIR 1601-C
Never miss a deadline again. Book a demo to see TalinoHR's compliance automation.
Related Guides
- SSS Contribution Table Guide 2026 — Complete SSS bracket table and computation examples
- PhilHealth Contribution Guide 2026 — PhilHealth premium rates and computation
- Pag-IBIG Contribution Guide 2026 — Pag-IBIG rates, computation, and benefits
- Withholding Tax Guide (TRAIN Law) — BIR tax brackets and monthly computation
- Philippine Payroll Compliance Guide 2026 — Complete payroll compliance overview
Legal References
- Republic Act No. 11199 (Social Security Act of 2018) — SSS contribution rates (15%), employer remittance obligations, penalties (2%/month), criminal liability for willful non-remittance
- Republic Act No. 11223 (Universal Health Care Act) — PhilHealth premium rate schedule (5%), employer remittance obligations
- Republic Act No. 9679 (Pag-IBIG Fund Law of 2009) — Pag-IBIG contribution rates, remittance deadlines, penalties (1/10 of 1% per day)
- Republic Act No. 10963 (TRAIN Law) — Graduated income tax brackets for withholding tax computation, reduced interest rate on tax deficiencies (12%)
- BIR Revenue Regulations No. 11-2018 — Implementing rules for TRAIN Law withholding tax on compensation
- BIR Revenue Memorandum Circular No. 105-2003 — eFPS mandatory coverage
- National Internal Revenue Code (NIRC), as amended — Sections 248-251 (surcharges, interest, compromise penalties), Sections 253-256 (criminal penalties for tax evasion)
This guide is for informational purposes only and does not constitute legal, tax, or financial advice. While we strive for accuracy by citing official Philippine laws and government circulars, regulations change. Consult a qualified professional or the relevant government agency for advice specific to your situation.
Frequently Asked Questions
- What are the SSS remittance deadlines for employers?
- SSS contributions must be remitted monthly. The deadline depends on the last digit of the employer's SSS number: numbers ending in 1-2 are due by the 10th, 3-4 by the 15th, 5-6 by the 17th, 7-8 by the 20th, and 9-0 by the 25th of the month following the applicable period.
- What is the penalty for late SSS remittance?
- Under RA 11199, late SSS remittance incurs a penalty of 2% per month on the unpaid amount. Willful failure to remit may also result in criminal liability — imprisonment of 6 years and 1 day to 12 years and a fine of ₱5,000 to ₱20,000.
- When are PhilHealth contributions due?
- PhilHealth contributions must be remitted on or before the 25th of the month following the applicable period. Some employers remit quarterly. Late remittance incurs a 2% per month penalty.
- When is BIR Form 1601-C due?
- BIR Form 1601-C (Monthly Remittance Return of Income Taxes Withheld on Compensation) is due on or before the 10th of the following month for eFPS filers, or the 15th for manual/eBIR filers.
- What are the Pag-IBIG remittance deadlines?
- Pag-IBIG contributions must be remitted on or before the 15th of the month following the applicable period. Late remittance incurs a penalty of 1/10 of 1% per day of delay.
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