Philippine HR compliance calendar 2026: every deadline HR needs to know
Every BIR, SSS, PhilHealth, Pag-IBIG, and DOLE deadline for 2026 — month by month. The compliance obligations that repeat every cut-off, and the annual deadlines that slip until they become penalties.
In this guide
- Monthly recurring obligations (every payroll cut-off)
- Month-by-month calendar
- Annual deadlines summary
- Penalty reference
- FAQs
Monthly recurring obligations
These apply every month, every payroll cycle. Missing any one of them starts the penalty clock.
| Obligation | Deadline | Filed with |
|---|---|---|
| BIR Form 1601-C (withholding tax remittance) | eFPS: 15th of following month / Manual: 10th of following month | BIR |
| SSS contribution remittance | 10th–25th depending on business name initial | SSS |
| PhilHealth premium remittance | Within first 20 days of following month | PhilHealth |
| Pag-IBIG contribution remittance | 10th–25th depending on business name initial | Pag-IBIG Fund |
| Payslip issuance to employees | Every payroll release | Issued to employees |
Business name remittance schedule
SSS and Pag-IBIG use a staggered remittance schedule based on the first letter of the employer's registered business name. A–D: 10th; E–L: 15th; M–Q: 20th; R–Z and others: 25th of the following month.
Month-by-month calendar
January
- BIR Form 1604-C (annual alphalist of employees) — due January 31
- BIR Form 2316 issued to all employees — due January 31
- DOLE 13th month pay compliance report — due January 15
- SSS, PhilHealth, Pag-IBIG remittances for December payroll
- Review SSS contribution table for any new-year rate changes
February
- SSS, PhilHealth, Pag-IBIG remittances for January payroll
- BIR Form 1601-C for January compensation — due Feb 10/15
- Review employment contracts for employees completing probation
March
- SSS, PhilHealth, Pag-IBIG remittances for February payroll
- BIR Form 1601-C for February compensation
- Q1 internal payroll audit — check overtime and holiday pay computation accuracy
April
- Holy Week payroll — Maundy Thursday and Good Friday are regular holidays; Black Saturday is special non-working
- Araw ng Kagitingan (April 9) — regular holiday pay compliance
- SSS, PhilHealth, Pag-IBIG remittances for March payroll
- BIR Form 1601-C for March compensation
May
- Labor Day (May 1) — regular holiday; all rank-and-file employees entitled to holiday pay
- 13th month pay first instalment — optional; if paying in two tranches, first half due May 31
- SSS, PhilHealth, Pag-IBIG remittances for April payroll
- BIR Form 1601-C for April compensation
- Review PhilHealth contribution rate — any mid-year circulars
June
- Independence Day (June 12) — regular holiday
- SSS, PhilHealth, Pag-IBIG remittances for May payroll
- BIR Form 1601-C for May compensation
- Mid-year payroll review — check for wage order changes in your region
July
- Eid'l Adha — date varies; confirm via official proclamation
- SSS, PhilHealth, Pag-IBIG remittances for June payroll
- BIR Form 1601-C for June compensation
- Q2 internal payroll audit
August
- National Heroes Day (last Monday of August) — regular holiday
- SSS, PhilHealth, Pag-IBIG remittances for July payroll
- BIR Form 1601-C for July compensation
- Begin 13th month pay projections for year-end budget planning
September
- SSS, PhilHealth, Pag-IBIG remittances for August payroll
- BIR Form 1601-C for August compensation
- Q3 internal payroll audit
- Check for new Wage Orders issued in your region
October
- SSS, PhilHealth, Pag-IBIG remittances for September payroll
- BIR Form 1601-C for September compensation
- Begin 13th month pay final computation — confirm all payroll history is complete
- All Saints' Day (Nov 1) and All Souls' Day (Nov 2) prep — special non-working day pay rules
November
- All Saints' Day (Nov 1) — special non-working day: no work, no pay; if worked, 130% rate
- Bonifacio Day (Nov 30) — regular holiday
- SSS, PhilHealth, Pag-IBIG remittances for October payroll
- BIR Form 1601-C for October compensation
- Final 13th month pay computation — confirm amounts for all employees including partial-year cases
- Communicate 13th month pay release schedule to employees
December
- 13th month pay — due on or before December 24 (mandatory)
- Feast of Immaculate Conception (Dec 8) — special non-working holiday
- Christmas Eve (Dec 24) — additional special non-working day
- Christmas Day (Dec 25) — regular holiday
- Rizal Day (Dec 30) — regular holiday
- Last Day of the Year (Dec 31) — special non-working day
- Year-end BIR annualisation — reconcile withholding tax for all employees
- SSS, PhilHealth, Pag-IBIG remittances for November payroll
- Begin preparation of BIR Form 2316 for all employees
Annual deadlines summary
Penalty reference
| Late obligation | Penalty |
|---|---|
| Late SSS remittance | 3% per month of delay + 20% per annum interest |
| Late PhilHealth remittance | 2% per month surcharge |
| Late Pag-IBIG remittance | 1/10 of 1% per day of delay |
| Late BIR 1601-C filing | 25% surcharge + 12% per annum interest + compromise penalty |
| Late BIR 1604-C filing | Compromise penalty; potential BIR audit trigger |
| 13th month pay not released by Dec 24 | DOLE complaint; back pay order with legal interest |
| BIR Form 2316 not issued by Jan 31 | BIR penalty per employee not issued |
Every deadline visible — on your HR dashboard, not in a spreadsheet.
KAMI Payroll tracks every government remittance deadline, auto-computes the correct amounts, and flags approaching cut-offs before they become penalties. The December 24 13th month deadline shows up in Q4 — not on December 23.
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Frequently asked questions
What happens when a remittance deadline falls on a weekend or holiday?
Deadlines that fall on a Saturday, Sunday, or public holiday are automatically moved to the next working day. This applies to SSS, PhilHealth, Pag-IBIG, and BIR remittance deadlines.
Are there additional LGU-level compliance requirements?
Yes. Some LGUs require business permit renewal and local tax payments in January. Local holidays declared by LGUs also affect payroll computation for employees in those locations. These are not covered in national compliance calendars.
How do I know if there are new Wage Orders affecting my company?
Monitor the NWPC (National Wages and Productivity Commission) website and DOLE regional office advisories for your region. New Wage Orders are published with an effectivity date — usually 15 days after publication.
Is this calendar the same every year?
The monthly obligations are the same. Holiday dates and special non-working days change annually based on presidential proclamations. Always verify the current year's holiday list against the official DOLE calendar before processing payroll.
This guide reflects Philippine law and DOLE/BIR guidelines current as of May 2026. Regulations change — always verify against the latest government issuances, or consult a licensed Philippine labour lawyer for specific situations. Published by KAMI Workforce.
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