BIR Form 1601-C is the Monthly Remittance Return of Income Taxes Withheld on Compensation. Every employer that pays salaries files it monthly — even when no tax was withheld. Manual and eBIRForms filers file on or before the 10th day of the following month; eFPS filers file from the 11th to the 15th depending on their industry group. Late filing triggers a 25% surcharge, interest and a compromise penalty.
What Is BIR Form 1601-C?
BIR Form 1601-C is the Monthly Remittance Return of Income Taxes Withheld on Compensation. It reports the total withholding tax you deducted from employees' salaries for the month and remits it to the Bureau of Internal Revenue.
It is the monthly companion of the annual BIR Form 2316 given to each employee and the annual alphalist (BIR Form 1604-C).
Who Must File 1601-C?
Every employer registered as a withholding agent for compensation — corporations, partnerships, sole proprietors and non-profits with employees. You must file even if:
- No tax was withheld that month (for example, all employees earn below the taxable threshold) — file a "no payment" return
- You have only one employee
When Is 1601-C Due?
| Filing method | Deadline (following month) |
|---|---|
| Manual or eBIRForms | On or before the 10th day |
| eFPS — Group A | 15th day |
| eFPS — Group B | 14th day |
| eFPS — Group C | 13th day |
| eFPS — Group D | 12th day |
| eFPS — Group E | 11th day |
When a deadline falls on a weekend or holiday, it moves to the next working day. The BIR sometimes extends deadlines for specific periods or areas; check the BIR website or a current tax calendar, especially for the December return.
How to File BIR Form 1601-C: Step by Step
- Total the month's withholding from your payroll register — taxable compensation and tax withheld per employee.
- Open the form in eBIRForms (offline package) or eFPS, depending on your registration.
- Fill in the return: total compensation paid, non-taxable compensation (such as statutory minimum wages, 13th month and other benefits within ₱90,000, de minimis benefits, and employee shares of SSS, PhilHealth and Pag-IBIG), taxable compensation, and tax withheld.
- Validate and submit the return online.
- Pay the tax due through an authorized agent bank, eFPS, or an online channel accepted by the BIR (such as LANDBANK Link.BizPortal, DBP PayTax or GCash where available).
- Keep the filing confirmation and payment proof for your records.
What Are the Penalties for Late or Wrong Filing?
- Surcharge of 25% of the tax due (50% for willful neglect or fraudulent returns)
- Interest on the unpaid amount at the legal rate (currently 12% a year, double the legal interest rate under the TRAIN Law)
- Compromise penalty based on the BIR's schedule
As the withholding agent, the employer is personally liable for tax it failed to withhold or remit. See common payroll mistakes and their penalties.
How Is Withholding Tax for 1601-C Computed?
Use the TRAIN Law withholding table for each employee's taxable compensation, then add up the results. Our BIR withholding tax table 2026 guide shows the monthly brackets and tax at common salaries.
Kinsweldo generates BIR Form 1601-C data from each payroll run on every plan, including the free plan for up to 5 employees.
Frequently Asked Questions
On or before the 10th day of the following month for manual and eBIRForms filers. eFPS filers file between the 11th and 15th depending on their group (Group A on the 15th, Group E on the 11th).
Yes. A registered withholding agent with employees files every month, including a "no payment" return when no tax was withheld.
1601-C is filed monthly to remit the tax withheld on compensation. 1604-C is the annual information return with the alphalist of employees, summarizing the whole year.
A 25% surcharge on the tax due, 12% annual interest on the unpaid amount, and a compromise penalty — reduced to a 10% surcharge and half the interest for micro and small taxpayers under the Ease of Paying Taxes Act. The employer is also liable for any tax it failed to remit.
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