Filing and contribution deadlines in December 2026

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These are the recurring deadlines from the PhilForms deadline calendar that fall in December 2026. A date that lands on a weekend or holiday is shown on the next working day, with the date the rule gives.

Each one applies only to the taxpayers or employers it names; the form page says who files, where, and what to attach.

Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.

Deadlines in December 2026
Tue, Dec 1 (rule date Sun, Nov 29)BIR Quarterly Income Tax (Corporation) — BIR 1702Q: Quarterly Income Tax Return for Corporations and Partnerships. Rule: 60 days after quarter end (May 30 Q1, Aug 29 Q2, Nov 29 Q3); Q4 rolled into annual 1702
Tue, Dec 1 (rule date Mon, Nov 30)SSS Contribution Payment (R-5) — SSS Employer Contributions Payment Return. Rule: Last day of the month following the applicable month (SSS Circular 2019-012; a weekend or holiday rolls to the next working day)
Thu, Dec 10BIR Monthly Compensation Withholding Tax — BIR 1601C: Monthly Remittance Return. Rule: 10th day of the month following the applicable month; December taxes on or before January 15
Thu, Dec 10BIR Monthly Expanded Withholding Tax Remittance — BIR 0619-E: Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded). Rule: 10th day of the month following the applicable month — first two months of each quarter only; the quarter's last month is in the quarterly return
Thu, Dec 10BIR Monthly Final Withholding Tax Remittance — BIR 0619-F: Monthly Remittance Form of Final Income Taxes Withheld. Rule: 10th day of the month following the applicable month — first two months of each quarter only; the quarter's last month is in the quarterly return
Thu, Dec 10GSIS premium remittance (employee and employer shares). Rule: Within the first ten days of the calendar month following the month the contributions apply to (RA 8291, sec. 6(b))
Thu, Dec 10Pag-IBIG Membership Contribution (MCRF). Rule: 10th-25th of the month following the applicable month (per employer schedule)
Tue, Dec 15PhilHealth Premium Remittance (RF1) — PhilHealth Employer’s Remittance Report for PhilHealth Use. Rule: PEN ending 0-4: the 11th-15th of the month following the applicable month; PEN ending 5-9: the 16th-20th. The reminder uses the 15th, the earlier window's last day.
Mon, Dec 28 (rule date Fri, Dec 25)PhilHealth premium for your kasambahay (PhilHealth Payment Slip) — PhilHealth Payment Slip (Household) PhilHealth Slip (Household): Annex. Rule: On or before the 25th of the month following the applicable month; a Saturday, Sunday or holiday rolls to the next working day (PhilHealth Circular 016-2015, III.D.1)
Thu, Dec 31SSS Contribution Payment (R-5) — SSS Employer Contributions Payment Return. Rule: Last day of the month following the applicable month (SSS Circular 2019-012; a weekend or holiday rolls to the next working day)
Thu, Dec 31SSS contributions (land-based OFW). Rule: January–September contributions by December 31; October–December by January 31 of the next year (SSS Circular 2019-012)
Thu, Dec 31PhilHealth premiums (self-paying member (incl. OFW)) — PhilHealth Premium Payment Slip. Rule: All premiums for the calendar year by December 31; interest-free grace to January 31 (PhilHealth Circular PC2026-0011)

Where each rule comes from

  • BIR Quarterly Income Tax (Corporation): 60 days after quarter end (May 30 Q1, Aug 29 Q2, Nov 29 Q3); Q4 rolled into annual 1702 (source)
  • SSS Contribution Payment (R-5): Last day of the month following the applicable month (SSS Circular 2019-012; a weekend or holiday rolls to the next working day) (source)
  • BIR Monthly Compensation Withholding Tax: 10th day of the month following the applicable month; December taxes on or before January 15 (source)
  • BIR Monthly Expanded Withholding Tax Remittance: 10th day of the month following the applicable month — first two months of each quarter only; the quarter's last month is in the quarterly return (source)
  • BIR Monthly Final Withholding Tax Remittance: 10th day of the month following the applicable month — first two months of each quarter only; the quarter's last month is in the quarterly return (source)
  • GSIS premium remittance (employee and employer shares): Within the first ten days of the calendar month following the month the contributions apply to (RA 8291, sec. 6(b)) (source)
  • PhilHealth Premium Remittance (RF1): PEN ending 0-4: the 11th-15th of the month following the applicable month; PEN ending 5-9: the 16th-20th. The reminder uses the 15th, the earlier window's last day. (source)
  • PhilHealth premium for your kasambahay (PhilHealth Payment Slip): On or before the 25th of the month following the applicable month; a Saturday, Sunday or holiday rolls to the next working day (PhilHealth Circular 016-2015, III.D.1) (source)
  • SSS contributions (land-based OFW): January–September contributions by December 31; October–December by January 31 of the next year (SSS Circular 2019-012) (source)
  • PhilHealth premiums (self-paying member (incl. OFW)): All premiums for the calendar year by December 31; interest-free grace to January 31 (PhilHealth Circular PC2026-0011) (source)

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