Filing and contribution deadlines in May 2027
Reviewed by Mar Angelo N. Revelo, founder of PhilForms.
These are the recurring deadlines from the PhilForms deadline calendar that fall in May 2027. 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.
| Mon, May 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 |
|---|---|
| Mon, May 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 |
| Mon, May 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 |
| Mon, May 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)) |
| Mon, May 10 | Pag-IBIG Membership Contribution (MCRF). Rule: 10th-25th of the month following the applicable month (per employer schedule) |
| Mon, May 17 (rule date Sat, May 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, May 17 (rule date Sat, May 15) | BIR Quarterly Income Tax (Individual) — BIR 1701Q: Quarterly Income Tax Return for Individuals, Estates and Trusts. Rule: May 15 (Q1), August 15 (Q2), November 15 (Q3); Q4 rolled into annual 1701/1701A |
| Tue, May 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) |
| Mon, May 31 (rule date Sun, May 30) | 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 |
| Mon, May 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) |
Where each rule comes from
- 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)
- BIR Quarterly Income Tax (Individual): May 15 (Q1), August 15 (Q2), November 15 (Q3); Q4 rolled into annual 1701/1701A (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)
- 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)
Every deadline, filtered by business type
Forms due in May
- BIR 1601C: Monthly Remittance Return — Monthly Compensation Withholding Tax
- BIR 0619-E: Monthly Remittance Form of Creditable Income Taxes Withheld (Expanded) — Monthly Expanded Withholding Tax Remittance
- BIR 0619-F: Monthly Remittance Form of Final Income Taxes Withheld — Monthly Final Withholding Tax Remittance
- PhilHealth Employer’s Remittance Report for PhilHealth Use — PhilHealth Premium Remittance (RF1)
- BIR 1701Q: Quarterly Income Tax Return for Individuals, Estates and Trusts — Quarterly Income Tax (Individual)
- PhilHealth Payment Slip (Household) PhilHealth Slip (Household): Annex — PhilHealth premium for your kasambahay (PhilHealth Payment Slip)
- BIR 1702Q: Quarterly Income Tax Return for Corporations and Partnerships — Quarterly Income Tax (Corporation)
- SSS Employer Contributions Payment Return — SSS Contribution Payment (R-5)