What is BIR Form 1601-C?

The Monthly Remittance Return of Income Taxes Withheld on Compensation. Every employer files it each month to report the compensation it paid and the income tax it withheld from employees, and to remit that tax.

When is the 1601-C deadline?

The 10th day of the following month for manual and eBIRForms filers. eFPS filers file from the 11th to the 15th depending on their industry group and pay by the 15th. The December return is due on 15 January.

Do I need to file 1601-C if no tax was withheld?

Yes. A registered employer files a 1601-C every month, even when no tax was withheld, for example because all employees are minimum wage earners. Answer "No" to "Any taxes withheld?" and file a zero return.

What is the penalty for late filing of 1601-C?

A 25% surcharge on the tax due, interest at 12% a year, and a compromise penalty. A late zero return still draws a compromise penalty, so file even when nothing is due.

BIR Form 1601-C: how to fill up and file

BIR Form 1601-C is the monthly return in which an employer reports the compensation paid to employees and remits the income tax withheld from it. It is due every month, even when no tax was withheld. Here is what goes on each line, with a worked example.

In short

Who: every employer registered as a withholding agent, including sole proprietors with one employee.
When: the 10th of the following month (eBIRForms and manual); eFPS filers the 11th to 15th by industry group. December's return is due 15 January.
Zero return: file it even if nothing was withheld.
Ties to: the payroll for the month, the 2316s and the year-end 1604-C alphalist.

Deadlines

Filer	File	Pay
eBIRForms or manual filers	On or before the 10th of the following month	Same day
eFPS, group A	15th	15th
eFPS, group B	14th	15th
eFPS, group C	13th	15th
eFPS, group D	12th	15th
eFPS, group E	11th	15th
December return (non-eFPS)	15 January	15 January
December return (eFPS)	15 January	20 January

When a deadline falls on a weekend or holiday, it moves to the next working day. Check the BIR calendar for the month.

Part I: background information

Part I identifies the return and the employer: the month covered (MM/YYYY), whether it is an amended return, whether any taxes were withheld, the TIN with branch code, the RDO code, the registered name and address, the contact details, whether the employer is private or government, and whether any employee enjoys tax relief under a special law or treaty.

Part II: computation of tax, item by item

Example: a small business pays two minimum wage earners ₱19,630.00 each for the month (26 days at ₱755) and one staff member ₱40,000.00 plus a ₱2,500.00 rice subsidy. SSS, PhilHealth and Pag-IBIG are on the 2026 tables.

Item	What it is	Example
14	Total amount of compensation paid in the month	₱81,760.00
15	Statutory minimum wage of minimum wage earners (net of their contributions, which go in item 19)	₱35,928.50
16	Holiday, overtime, night differential and hazard pay of minimum wage earners	₱0.00
17	13th month pay and other benefits, within the ₱90,000 exemption	₱0.00
18	De minimis benefits within their ceilings	₱2,500.00
19	Employee share of SSS, PhilHealth and Pag-IBIG, and union dues	₱6,281.50
20	Other non-taxable compensation	₱0.00
21	Total non-taxable compensation (items 15 to 20)	₱44,710.00
22	Total taxable compensation (item 14 less item 21)	₱37,050.00
23	Taxable pay not subject to withholding (employees other than MWEs earning ₱250,000 or less for the year)	₱0.00
24	Net taxable compensation (item 22 less item 23)	₱37,050.00
25	Total taxes withheld	₱2,618.40
26	Adjustment of taxes withheld in previous months (from Schedule 1)	₱0.00
27	Taxes withheld for remittance (items 25 and 26)	₱2,618.40
28–30	Tax already remitted on an earlier return for the month, if amended, and other remittances	₱0.00
31	Tax still due (item 27 less item 30)	₱2,618.40
32–35	Surcharge, interest and compromise, if filed late	₱0.00
36	Total amount still due	₱2,618.40

The staff member's tax is the monthly withholding table applied to ₱40,000.00 less their own contributions of ₱2,950.00.

Item 26 and Schedule 1

Item 26 is where corrections from earlier months land, such as tax under-withheld in March and caught in April. In the December return it usually carries the year-end annualization: refunds of excess tax to employees reduce the amount due, and additional tax collected increases it.

Part III: payment details

Record how the tax was paid: cash or check through an authorized agent bank, or an electronic payment. eBIRForms filers can pay online through the BIR's ePayment channels; eFPS filers pay through their eFPS bank.

How to file

Close the month's payroll and total each pay item into the buckets above.
Open BIR Form 1601-C in the eBIRForms package (or eFPS), fill in Part I and the amounts in Part II, and validate.
Submit, and keep the BIR's email confirmation.
Pay the amount in item 36 by the deadline and keep the payment confirmation for the 1604-C at year end.

Common mistakes

Skipping zero months. A month with no tax withheld still needs a return.
Lumping allowances. De minimis benefits within their ceilings go in item 18; the excess is an other benefit or taxable pay. See the 2026 ceilings.
Missing the December adjustment. The annualization refund or collection belongs in item 26 of the return where it was made.

Payslip.ph fills in every 1601-C item from the finalized payroll of the month, and builds the 1604-C alphalist from the same figures, so the twelve returns, the 2316s and the alphalist agree. For the tax itself, see the withholding tax table 2026.

BIR Form 1601-C: how to fill up and file it every month