BIR Form 0619-E vs 1601-C vs 1601-EQ vs 1601-FQ: Which Withholding Tax Return Do You File?
A business can owe up to three distinct kinds of withholding tax in the same month — compensation, expanded/creditable, and final — and each is remitted on a different BIR return: BIR Form 1601-C for compensation, BIR Form 0619-E and BIR Form 1601-EQ for expanded withholding, and BIR Form 0619-F alongside BIR Form 1601-FQ for final withholding. Filing the wrong return, or missing the monthly filing that feeds a quarterly one, is one of the more common withholding-compliance mistakes for a growing business.
This guide consolidates the four returns into a single comparison so a reader can identify the correct return in one place, without cross-referencing four separate posts. For the full detail on each return individually, see BIR Form 0619-E, BIR Form 1601-C, BIR Form 1601-EQ, and BIR Form 1601-FQ.
Match Every Withholding Return to Its Form 2307 Certificate FREE →The four withholding tax returns at a glance #
Each return maps to exactly one withholding tax type and cadence — mixing them (for example, reporting expanded withholding on the compensation return) misstates both filings. The table below consolidates what each return covers, how often it’s filed, its deadline, and which payee certificate it supports.
| Return | Withholding type | Cadence | Deadline | Supporting certificate |
|---|---|---|---|---|
| BIR Form 1601-C | Compensation (employee salaries, wages, taxable benefits) | Monthly, every month of the year | 10th day of the following month (non-eFPS); staggered 11th–15th for eFPS filers | BIR Form 2316 (year-end, per employee) |
| BIR Form 0619-E | Expanded/creditable withholding tax (EWT/CWT) — professional fees, rent, commissions, contractor payments | Monthly, but only the first two months of each quarter | 10th day of the following month (non-eFPS); 15th day for eFPS filers | BIR Form 2307 (per payee, per period) |
| BIR Form 1601-EQ | Expanded/creditable withholding tax (EWT/CWT) — same base as 0619-E | Quarterly, consolidating the full quarter including the third month | Last day of the month following quarter-close (Apr 30, Jul 31, Oct 31, Jan 31) | BIR Form 2307 (per payee, per period) |
| BIR Form 1601-FQ | Final withholding tax (FWT) — bank interest, many royalties, dividends to individuals, other final-tax categories | Quarterly, consolidating BIR Form 0619-F’s two monthly filings plus the third month | Last day of the month following quarter-close (Apr 30, Jul 31, Oct 31, Jan 31) | BIR Form 2306 (per payee, per period) |
Note that BIR Form 0619-F (the final-withholding counterpart to 0619-E, also filed only for the first two months of each quarter) feeds BIR Form 1601-FQ the same way BIR Form 0619-E feeds BIR Form 1601-EQ — both quarterly returns credit their respective monthly pre-payments and typically leave only the third month’s net liability payable at quarter-end.
Compensation vs expanded vs final: how to tell them apart #
The withholding type — not the payee’s job title or industry — determines which return applies. Compensation withholding (BIR Form 1601-C) covers an employer-employee relationship under NIRC Section 24(A) and the graduated withholding tax table. Expanded/creditable withholding (BIR Form 0619-E / 1601-EQ) covers business-to-business or business-to-professional payments under Revenue Regulations No. 2-98, as amended by RR No. 11-2018, where the payee later credits the withheld amount against their own income tax due — documented on BIR Form 2307. Final withholding (BIR Form 0619-F / 1601-FQ) covers income where the tax withheld fully and finally settles the payee’s tax liability on that specific item, with no further credit claimed — documented on BIR Form 2306.
A payment can only belong to one category. A professional fee paid to an independent CPA is expanded withholding (2307); a salary paid to that same CPA if hired as an employee is compensation withholding (2316); interest a bank pays on that CPA’s deposit account is final withholding (2306) that the bank — not the CPA’s business — withholds and remits.
Why the monthly-plus-quarterly structure exists #
Both expanded and final withholding follow the same two-tier cadence: a monthly remittance for the first two months of a quarter, then a quarterly return that reconciles the full quarter and credits what was already paid monthly. This structure, introduced under RR No. 11-2018 to implement the TRAIN Law’s simplified remittance schedule, means a withholding agent generally files three EWT-related returns per quarter (two 0619-E, one 1601-EQ) and, if it also withholds final tax, three more FWT-related returns (two 0619-F, one 1601-FQ) — on top of twelve monthly 1601-C filings for compensation, which has no separate quarterly consolidation return.
Worked example: one company, three withholding types, one month #
A mid-sized company with five rank-and-file employees rents its office space and engages an outside IT contractor. In June 2026, it has all three withholding types active in the same month:
| Payment | Amount | Withholding type | Tax withheld | Return that covers it |
|---|---|---|---|---|
| June payroll (5 employees) | ₱250,000 combined gross | Compensation | ₱15,200 (per graduated table) | BIR Form 1601-C, due July 10 (or staggered eFPS date) |
| Office rent (June) | ₱60,000 | Expanded/creditable (5% per RR No. 2-98 as amended, ATC WC100) | ₱3,000 | BIR Form 0619-E (June is month 3 of Q2, so this rolls into 1601-EQ instead — see note below) |
| IT contractor invoice | ₱100,000 | Expanded/creditable (10%, professional/talent fee ATC) | ₱10,000 | Same as above — quarterly 1601-EQ |
| Bank interest earned on company deposit | ₱8,000 | Final (20% per NIRC Sec. 24(B)) | ₱1,600 — withheld and remitted by the bank, not the company | BIR Form 2306 issued by the bank, not filed by this company |
Because June is the third month of Q2 (April–June), the rent and contractor withholding (₱13,000 combined) do not get a separate 0619-E filing — they roll into BIR Form 1601-EQ, due July 31, 2026, together with the April and May amounts already remitted via 0619-E. Only the compensation withholding follows its own standalone monthly cycle every month, including June, with BIR Form 1601-C due July 10 (or the staggered eFPS date). The company issues BIR Form 2307 to the lessor and the IT contractor for the tax withheld from their payments, and each employee’s compensation withholding accumulates toward their year-end BIR Form 2316 — three different certificates, three different filing tracks, one calendar month.
Frequently asked questions #
What is the difference between BIR Form 1601-C and 1601-EQ? #
BIR Form 1601-C is the Monthly Remittance Return of Income Taxes Withheld on Compensation, covering tax withheld from employee salaries. BIR Form 1601-EQ is the Quarterly Remittance Return of Creditable Income Taxes Withheld (Expanded), covering expanded/creditable withholding tax on business payments such as professional fees, rent, and commissions. They cover different withholding types entirely and are not interchangeable.
Do I file BIR Form 0619-E every month? #
No. BIR Form 0619-E is filed only for the first two months of each calendar quarter. The third month’s expanded withholding tax is instead reported and remitted through the quarterly BIR Form 1601-EQ, which also credits the two prior 0619-E remittances for that quarter.
What is the difference between BIR Form 1601-EQ and 1601-FQ? #
BIR Form 1601-EQ covers expanded/creditable withholding tax (CWT) — payments the payee later credits against their own income tax return, documented on BIR Form 2307. BIR Form 1601-FQ covers final withholding tax (FWT) — payments where the tax withheld fully settles the payee’s tax liability on that income, documented on BIR Form 2306.
Which withholding tax return applies to employee salaries? #
Withholding tax on compensation is remitted monthly through BIR Form 1601-C. There is no quarterly compensation-withholding remittance return equivalent to 1601-EQ or 1601-FQ; the year-end reconciliation for compensation instead happens through BIR Form 1604-C and the employee’s BIR Form 2316.
How do I know which withholding tax return applies to a specific payment? #
Identify the withholding type first: compensation to employees uses BIR Form 1601-C monthly; expanded/creditable withholding on business payments like professional fees, rent, or contractor payments uses BIR Form 0619-E monthly (first two months of the quarter) and BIR Form 1601-EQ quarterly; final withholding tax on items like bank interest or certain dividends uses BIR Form 0619-F monthly and BIR Form 1601-FQ quarterly.
Summary #
Four returns, three withholding types: BIR Form 1601-C remits compensation withholding every month; BIR Form 0619-E and the quarterly BIR Form 1601-EQ together remit expanded/creditable withholding and support BIR Form 2307; BIR Form 0619-F and the quarterly BIR Form 1601-FQ together remit final withholding and support BIR Form 2306. Identify the withholding type first, then match it to its cadence and certificate using the table above rather than assuming one return covers everything a business withholds. For the certificate side of expanded withholding specifically, see What Is BIR Form 2307?.