| DEADLINES 2026–2027 — BIR, SSS, PhilHealth, Pag-IBIG |
|---|
| For a non-VAT freelancer or online seller. Mark each line Done; the sheet shows what is due next. Dates already moved off weekends and regular holidays. |
|
| Today | 2026-11-03 | Your income tax option | 8% option | Open items due in the next 30 days | 7 |
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| Due date | Agency | What | Period covered | Applies to | Rule (check before paying) | Done? | Amount paid (₱) | Reference / PRN No. | Days left | Status |
| Mon 2026-02-02 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | January 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | -274 | OVERDUE |
| Mon 2026-02-02 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | January 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | -274 | OVERDUE |
| Mon 2026-03-02 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | February 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | -246 | OVERDUE |
| Mon 2026-03-02 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | February 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | -246 | OVERDUE |
| Mon 2026-03-02 | SSS | Self-employed contribution (generate PRN in My.SSS first) | January 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | -246 | OVERDUE |
| Tue 2026-03-31 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | March 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | -217 | OVERDUE |
| Tue 2026-03-31 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | March 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | -217 | OVERDUE |
| Tue 2026-03-31 | SSS | Self-employed contribution (generate PRN in My.SSS first) | February 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | -217 | OVERDUE |
| Wed 2026-04-15 | BIR | Annual income tax return 1701A (8% or OSD) / 1701 (itemized) + payment | Year 2025 | All | NIRC Sec. 51 — 15 April | | | | -202 | OVERDUE |
| Mon 2026-04-20 | BIR | Ask local clients for BIR Form 2307 (tax they withheld from you) | Q1 2026 | If clients withhold | RR No. 2-98 Sec. 2.58(B) — payor issues 2307 within 20 days after the quarter | | | | -197 | OVERDUE |
| Mon 2026-04-27 | BIR | Percentage tax return 2551Q (3%) + payment | Q1 2026 | Graduated rates only | NIRC Sec. 128(A)(1) — 25 days after quarter end | | | | -190 | Not for 8% |
| Thu 2026-04-30 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | April 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | -187 | OVERDUE |
| Thu 2026-04-30 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | April 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | -187 | OVERDUE |
| Thu 2026-04-30 | SSS | Self-employed contribution (generate PRN in My.SSS first) | March 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | -187 | OVERDUE |
| Fri 2026-05-15 | BIR | Quarterly income tax return 1701Q + payment | Q1 2026 | All | NIRC Sec. 74 — 15 May, 15 Aug, 15 Nov | | | | -172 | OVERDUE |
| Mon 2026-06-01 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | May 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | -155 | OVERDUE |
| Mon 2026-06-01 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | May 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | -155 | OVERDUE |
| Mon 2026-06-01 | SSS | Self-employed contribution (generate PRN in My.SSS first) | April 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | -155 | OVERDUE |
| Tue 2026-06-30 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | June 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | -126 | OVERDUE |
| Tue 2026-06-30 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | June 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | -126 | OVERDUE |
| Tue 2026-06-30 | SSS | Self-employed contribution (generate PRN in My.SSS first) | May 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | -126 | OVERDUE |
| Mon 2026-07-20 | BIR | Ask local clients for BIR Form 2307 (tax they withheld from you) | Q2 2026 | If clients withhold | RR No. 2-98 Sec. 2.58(B) — payor issues 2307 within 20 days after the quarter | | | | -106 | OVERDUE |
| Mon 2026-07-27 | BIR | Percentage tax return 2551Q (3%) + payment | Q2 2026 | Graduated rates only | NIRC Sec. 128(A)(1) — 25 days after quarter end | | | | -99 | Not for 8% |
| Fri 2026-07-31 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | July 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | -95 | OVERDUE |
| Fri 2026-07-31 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | July 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | -95 | OVERDUE |
| Fri 2026-07-31 | SSS | Self-employed contribution (generate PRN in My.SSS first) | June 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | -95 | OVERDUE |
| Mon 2026-08-17 | BIR | Quarterly income tax return 1701Q + payment | Q2 2026 | All | NIRC Sec. 74 — 15 May, 15 Aug, 15 Nov | | | | -78 | OVERDUE |
| Tue 2026-09-01 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | August 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | -63 | OVERDUE |
| Tue 2026-09-01 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | August 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | -63 | OVERDUE |
| Tue 2026-09-01 | SSS | Self-employed contribution (generate PRN in My.SSS first) | July 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | -63 | OVERDUE |
| Wed 2026-09-30 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | September 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | -34 | OVERDUE |
| Wed 2026-09-30 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | September 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | -34 | OVERDUE |
| Wed 2026-09-30 | SSS | Self-employed contribution (generate PRN in My.SSS first) | August 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | -34 | OVERDUE |
| Tue 2026-10-20 | BIR | Ask local clients for BIR Form 2307 (tax they withheld from you) | Q3 2026 | If clients withhold | RR No. 2-98 Sec. 2.58(B) — payor issues 2307 within 20 days after the quarter | | | | -14 | OVERDUE |
| Mon 2026-10-26 | BIR | Percentage tax return 2551Q (3%) + payment | Q3 2026 | Graduated rates only | NIRC Sec. 128(A)(1) — 25 days after quarter end | | | | -8 | Not for 8% |
| Tue 2026-11-03 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | October 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 0 | Due this week |
| Tue 2026-11-03 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | October 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 0 | Due this week |
| Tue 2026-11-03 | SSS | Self-employed contribution (generate PRN in My.SSS first) | September 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | 0 | Due this week |
| Mon 2026-11-16 | BIR | Quarterly income tax return 1701Q + payment | Q3 2026 | All | NIRC Sec. 74 — 15 May, 15 Aug, 15 Nov | | | | 13 | This month |
| Tue 2026-12-01 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | November 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 28 | This month |
| Tue 2026-12-01 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | November 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 28 | This month |
| Tue 2026-12-01 | SSS | Self-employed contribution (generate PRN in My.SSS first) | October 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | 28 | This month |
| Mon 2027-01-04 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | December 2026 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 62 | |
| Mon 2027-01-04 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | December 2026 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 62 | |
| Mon 2027-01-04 | SSS | Self-employed contribution (generate PRN in My.SSS first) | November 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | 62 | |
| Fri 2027-01-15 | BIR | Register loose-leaf books of accounts for the year (ORUS) | Year 2026 | Loose-leaf books | RMC No. 91-2024 — 15 days after year end | | | | 73 | |
| Wed 2027-01-20 | BIR | Ask local clients for BIR Form 2307 (tax they withheld from you) | Q4 2026 | If clients withhold | RR No. 2-98 Sec. 2.58(B) — payor issues 2307 within 20 days after the quarter | | | | 78 | |
| Mon 2027-01-25 | BIR | Percentage tax return 2551Q (3%) + payment | Q4 2026 | Graduated rates only | NIRC Sec. 128(A)(1) — 25 days after quarter end | | | | 83 | Not for 8% |
| Mon 2027-02-01 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | January 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 90 | |
| Mon 2027-02-01 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | January 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 90 | |
| Mon 2027-02-01 | SSS | Self-employed contribution (generate PRN in My.SSS first) | December 2026 | All | Last day of the month after the month paid — monthly or quarterly | | | | 90 | |
| Mon 2027-03-01 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | February 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 118 | |
| Mon 2027-03-01 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | February 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 118 | |
| Mon 2027-03-01 | SSS | Self-employed contribution (generate PRN in My.SSS first) | January 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 118 | |
| Wed 2027-03-31 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | March 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 148 | |
| Wed 2027-03-31 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | March 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 148 | |
| Wed 2027-03-31 | SSS | Self-employed contribution (generate PRN in My.SSS first) | February 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 148 | |
| Thu 2027-04-15 | BIR | Annual income tax return 1701A (8% or OSD) / 1701 (itemized) + payment | Year 2026 | All | NIRC Sec. 51 — 15 April | | | | 163 | |
| Tue 2027-04-20 | BIR | Ask local clients for BIR Form 2307 (tax they withheld from you) | Q1 2027 | If clients withhold | RR No. 2-98 Sec. 2.58(B) — payor issues 2307 within 20 days after the quarter | | | | 168 | |
| Mon 2027-04-26 | BIR | Percentage tax return 2551Q (3%) + payment | Q1 2027 | Graduated rates only | NIRC Sec. 128(A)(1) — 25 days after quarter end | | | | 174 | Not for 8% |
| Fri 2027-04-30 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | April 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 178 | |
| Fri 2027-04-30 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | April 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 178 | |
| Fri 2027-04-30 | SSS | Self-employed contribution (generate PRN in My.SSS first) | March 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 178 | |
| Mon 2027-05-17 | BIR | Quarterly income tax return 1701Q + payment | Q1 2027 | All | NIRC Sec. 74 — 15 May, 15 Aug, 15 Nov | | | | 195 | |
| Mon 2027-05-31 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | May 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 209 | |
| Mon 2027-05-31 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | May 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 209 | |
| Mon 2027-05-31 | SSS | Self-employed contribution (generate PRN in My.SSS first) | April 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 209 | |
| Wed 2027-06-30 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | June 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 239 | |
| Wed 2027-06-30 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | June 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 239 | |
| Wed 2027-06-30 | SSS | Self-employed contribution (generate PRN in My.SSS first) | May 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 239 | |
| Tue 2027-07-20 | BIR | Ask local clients for BIR Form 2307 (tax they withheld from you) | Q2 2027 | If clients withhold | RR No. 2-98 Sec. 2.58(B) — payor issues 2307 within 20 days after the quarter | | | | 259 | |
| Mon 2027-07-26 | BIR | Percentage tax return 2551Q (3%) + payment | Q2 2027 | Graduated rates only | NIRC Sec. 128(A)(1) — 25 days after quarter end | | | | 265 | Not for 8% |
| Mon 2027-08-02 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | July 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 272 | |
| Mon 2027-08-02 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | July 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 272 | |
| Mon 2027-08-02 | SSS | Self-employed contribution (generate PRN in My.SSS first) | June 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 272 | |
| Mon 2027-08-16 | BIR | Quarterly income tax return 1701Q + payment | Q2 2027 | All | NIRC Sec. 74 — 15 May, 15 Aug, 15 Nov | | | | 286 | |
| Tue 2027-08-31 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | August 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 301 | |
| Tue 2027-08-31 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | August 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 301 | |
| Tue 2027-08-31 | SSS | Self-employed contribution (generate PRN in My.SSS first) | July 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 301 | |
| Thu 2027-09-30 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | September 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 331 | |
| Thu 2027-09-30 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | September 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 331 | |
| Thu 2027-09-30 | SSS | Self-employed contribution (generate PRN in My.SSS first) | August 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 331 | |
| Wed 2027-10-20 | BIR | Ask local clients for BIR Form 2307 (tax they withheld from you) | Q3 2027 | If clients withhold | RR No. 2-98 Sec. 2.58(B) — payor issues 2307 within 20 days after the quarter | | | | 351 | |
| Mon 2027-10-25 | BIR | Percentage tax return 2551Q (3%) + payment | Q3 2027 | Graduated rates only | NIRC Sec. 128(A)(1) — 25 days after quarter end | | | | 356 | Not for 8% |
| Wed 2027-11-03 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | October 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 365 | |
| Wed 2027-11-03 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | October 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 365 | |
| Wed 2027-11-03 | SSS | Self-employed contribution (generate PRN in My.SSS first) | September 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 365 | |
| Mon 2027-11-15 | BIR | Quarterly income tax return 1701Q + payment | Q3 2027 | All | NIRC Sec. 74 — 15 May, 15 Aug, 15 Nov | | | | 377 | |
| Wed 2027-12-01 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | November 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 393 | |
| Wed 2027-12-01 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | November 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 393 | |
| Wed 2027-12-01 | SSS | Self-employed contribution (generate PRN in My.SSS first) | October 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 393 | |
| Mon 2028-01-03 | Pag-IBIG | Self-employed savings (MP1) — up to ₱200 regular | December 2027 | All | CHECK the deadline in Virtual Pag-IBIG | | | | 426 | |
| Mon 2028-01-03 | PhilHealth | Self-earning premium — 5% of monthly income (₱500–₱5,000) | December 2027 | All | CHECK your schedule in the PhilHealth Member Portal | | | | 426 | |
| Mon 2028-01-03 | SSS | Self-employed contribution (generate PRN in My.SSS first) | November 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 426 | |
| Mon 2028-01-17 | BIR | Register loose-leaf books of accounts for the year (ORUS) | Year 2027 | Loose-leaf books | RMC No. 91-2024 — 15 days after year end | | | | 440 | |
| Thu 2028-01-20 | BIR | Ask local clients for BIR Form 2307 (tax they withheld from you) | Q4 2027 | If clients withhold | RR No. 2-98 Sec. 2.58(B) — payor issues 2307 within 20 days after the quarter | | | | 443 | |
| Tue 2028-01-25 | BIR | Percentage tax return 2551Q (3%) + payment | Q4 2027 | Graduated rates only | NIRC Sec. 128(A)(1) — 25 days after quarter end | | | | 448 | Not for 8% |
| Mon 2028-01-31 | SSS | Self-employed contribution (generate PRN in My.SSS first) | December 2027 | All | Last day of the month after the month paid — monthly or quarterly | | | | 454 | |
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| ■ Read this |
| • BIR dates follow the NIRC; the BIR can extend them by revenue memorandum circular. Check bir.gov.ph and your eFPS/eBIRForms notices. |
| • Holidays used: regular holidays and the usual special days of 2026–2027. New holidays are proclaimed every year — re-check near the date. |
| • SSS: self-employed members pay monthly or quarterly; late payment for past months is generally not accepted. Generate a PRN first. |
| • PhilHealth and Pag-IBIG: the reminder is set at month end; your actual schedule is in the member portal — mark it "CHECK". |
| • 8% option: you do not file 2551Q; those lines show "Not for 8%". |
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| Template — check against the current BIR/DepEd rules. Not tax/legal advice. © Layers (layers.md) · CC BY 4.0 |