# Filing and contribution deadlines in December 2026

Reviewed by [Mar Angelo N. Revelo](https://philforms.com/about/mar-angelo-revelo), founder of PhilForms.

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 10 | BIR 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 10 | BIR 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 10 | BIR 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 10 | GSIS 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 10 | Pag-IBIG Membership Contribution (MCRF). Rule: 10th-25th of the month following the applicable month (per employer schedule) |
| Tue, Dec 15 | PhilHealth 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 31 | 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 31 | SSS 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 31 | PhilHealth 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](https://bir-cdn.bir.gov.ph/local/pdf/1702Q%202018ENCS%20final2.pdf))
- 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](https://www.sss.gov.ph/news-and-updates/sss-reminds-employers-members-of-payment-deadline-for-december-2021-4th-quarter-2021-contributions/))
- BIR Monthly Compensation Withholding Tax: 10th day of the month following the applicable month; December taxes on or before January 15 ([source](https://bir-cdn.bir.gov.ph/local/pdf/1601C%20final%20Jan%202018%20with%20DPA.pdf))
- 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](https://bir-cdn.bir.gov.ph/local/pdf/0619-E%20Jan%202018%20Guidelines.pdf))
- 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](https://bir-cdn.bir.gov.ph/local/pdf/0619-F%20Jan%202018%20Guidelines.pdf))
- 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](https://www.gsis.gov.ph/about-us/gsis-laws/republic-act-no-8291/))
- 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](https://www.philhealth.gov.ph/partners/employers/pay_procedures.php))
- 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](https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/10/72117))
- 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](https://www.sss.gov.ph/pay-contribution/))
- 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](https://www.philhealth.gov.ph/circulars/2026/PC2026-0011.pdf))

[Every deadline, filtered by business type](https://philforms.com/deadlines)

- [Deadlines in November](https://philforms.com/deadlines/november)
- [Deadlines in January](https://philforms.com/deadlines/january)
- [What to prepare before you file](https://philforms.com/requirements)

## Forms due in December

- [BIR 1702Q: Quarterly Income Tax Return for Corporations and Partnerships — Quarterly Income Tax (Corporation)](https://philforms.com/fill/bir-1702q)
- [SSS Employer Contributions Payment Return — SSS Contribution Payment (R-5)](https://philforms.com/fill/sss-sssforms-er-contribution-payment)
- [BIR 1601C: Monthly Remittance Return — Monthly Compensation Withholding Tax](https://philforms.com/fill/bir-1601C)
- [BIR 0619-E: Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded) — Monthly Expanded Withholding Tax Remittance](https://philforms.com/fill/bir-0619-E)
- [BIR 0619-F: Monthly Remittance Form of Final Income Taxes Withheld — Monthly Final Withholding Tax Remittance](https://philforms.com/fill/bir-0619-F)
- [PhilHealth Employer’s Remittance Report for PhilHealth Use — PhilHealth Premium Remittance (RF1)](https://philforms.com/fill/philhealth-RF-1)
- [PhilHealth Payment Slip (Household) PhilHealth Slip (Household): Annex — PhilHealth premium for your kasambahay (PhilHealth Payment Slip)](https://philforms.com/fill/philhealth-household-pps)
- [PhilHealth Premium Payment Slip — PhilHealth premiums (self-paying member (incl. OFW))](https://philforms.com/fill/philhealth-ppps-philhealth)

## Other months

- [Deadlines in January](https://philforms.com/deadlines/january)
- [Deadlines in February](https://philforms.com/deadlines/february)
- [Deadlines in March](https://philforms.com/deadlines/march)
- [Deadlines in April](https://philforms.com/deadlines/april)
- [Deadlines in May](https://philforms.com/deadlines/may)
- [Deadlines in June](https://philforms.com/deadlines/june)
- [Deadlines in July](https://philforms.com/deadlines/july)
- [Deadlines in August](https://philforms.com/deadlines/august)
- [Deadlines in September](https://philforms.com/deadlines/september)
- [Deadlines in October](https://philforms.com/deadlines/october)
- [Deadlines in November](https://philforms.com/deadlines/november)

Source: https://philforms.com/deadlines/december