You can compute every contribution perfectly and still get penalized, for filing late. In Philippine payroll, deadlines matter as much as amounts. Miss a remittance cutoff and you face surcharges and interest on money you always intended to pay.
Exact due dates shift with agency schedules and employer groupings, so treat this as a framework to confirm against each agency, not a substitute for their official calendars.
The monthly rhythm
Most of your obligations repeat every month:
- SSS: remit employer and employee contributions, plus any loan amortizations, on the schedule tied to your employer number.
- PhilHealth: remit the combined premium on its monthly cutoff.
- Pag-IBIG (HDMF): remit contributions and any loan payments on the schedule for your employer grouping.
- BIR withholding tax: the tax withheld from salaries is filed and remitted on its own monthly cadence.
Because each agency sets its own dates, often keyed to the last digit of your employer number, the safest approach is a single internal calendar that lists every cutoff for your specific registrations.
The year-end layer
On top of the monthly cycle, the close of the year adds reporting:
- 13th month pay must be released on or before December 24.
- BIR Form 2316 is issued to each employee, summarizing compensation and taxes withheld.
- Annualization and the alphalist reconcile the year’s withholding and are filed with the BIR early in the new year.
What late filing actually costs
Penalties typically combine a surcharge, interest, and sometimes a compromise fee, applied to contributions you already had on hand. It is the avoidable kind of cost: pure leakage from a missed date.
How the calendar goes wrong
- One person holds the dates. When they are on leave, cutoffs slip.
- Manual computation drag. If numbers take days to finalize, filing starts late.
- Reports that do not reconcile. Monthly runs that do not match year-end filings create scrambles in January.
Automate the cadence
The reliable fix is a payroll system that computes contributions the moment a run is finalized and keeps the same figures flowing into your reports, so filing is fast and the year-end totals already agree. BeavHR is built around the Philippine agencies from the start, keeping every cutoff’s numbers ready. Book a demo and see a full cutoff processed in minutes.
Frequently asked questions
What happens if a contribution deadline is missed?
Late remittances typically incur penalties and interest even when the amounts were correct, and can trigger assessments. File and pay by each agency's schedule; confirm current deadlines with the SSS, PhilHealth, Pag-IBIG, and the BIR.
Do SSS, PhilHealth, Pag-IBIG, and BIR share the same deadline?
No, each agency sets its own filing and payment schedule, often keyed to your employer number. Keep a consolidated calendar and confirm current dates with each agency.
Is online filing and payment required?
Several agencies now use online facilities for filing and payment, and requirements change. Confirm the current channels with each agency.
Related reading
- The Complete Guide to Philippine Payroll Compliance
- How to Compute 13th Month Pay in the Philippines
- Final Pay and the Certificate of Employment
Disclaimer: This article is general information, not legal or tax advice, and Philippine rules and rates change over time. Always confirm the current requirements with the relevant government agencies, DOLE, BIR, SSS, PhilHealth, Pag-IBIG, and the National Privacy Commission, or your legal counsel before acting. Last reviewed: July 2026.