Monthly Remittance Return (1601-C)#

Accessing the Monthly Remittance Return#

1. Click Manpower in the sidebar
2. Open Reports
3. Select Monthly Remittance (1601-C)

The breadcrumb at the top of the page reads Manpower › Reports › Monthly Remittance (1601-C).

Selecting the Period#

Use the Period (Month/Year) picker to choose the remittance month. The page pulls every payroll cutoff posted within that month to build the return; if none is posted yet, the page shows an empty state asking you to process and post payroll first.

Filing Options#

These fields fill the corresponding boxes on the printed form:

The PDF Preview#

The filled BIR Form 1601-C previews inline below the filing options and updates automatically whenever you change the period or a filing option.

Finalizing the Filing#

Once the month's figures are correct, click Finalize filing in the page header to freeze that month's 1601-C aggregate as the official, unchangeable record of what was submitted to BIR. Unlike the annual Alphalist, finalizing here is payload-only — no PDF is stored; the return stays reproducible from the frozen figures alone, filled through the same PDF template shown in the preview above.

Finalizing needs a separate permission from viewing the return — if the button doesn't appear, ask an administrator to grant it. Finalize refuses, and explains why, in two situations:

• The return is empty — there is no posted payroll for the month yet.
• An active filing already exists for the month and you have not chosen to amend it — see Amending a Filing below.

The Finalize filing dialog previews exactly what will be frozen — the employee count and the headline totals (Total Compensation, Taxable Compensation, Taxes Withheld, Taxes Withheld for Remittance). Add an optional note, then click Finalize.

The Filed Banner and As-Filed View#

Once a month has been finalized, a banner appears reading Filed on [date] by [name], with any note attached at finalize time. From the banner you can click History to open the filing history (see Amending a Filing below) and toggle View as filed / View live data to switch the PDF preview between the frozen aggregate and the current live figures.

A Live data differs from the filed version badge appears on the banner whenever the month's live totals no longer match what was filed — expected after a later correction to a posted payroll cutoff, and it does not change the filed record itself. Switching to View as filed shows an As filed chip above the preview and fills the same PDF template from the frozen figures instead of the live ones.

Amending a Filing#

Filed months are append-only — a finalized filing is never overwritten or deleted. To correct a filed month (for example, after a payroll correction changes the figures), click Finalize filing again for the same month. Because an active filing already exists, the dialog opens directly in Amend filing mode and requires a non-empty Amend reason before you can submit. Finalizing again supersedes the previous filing — it does not replace or delete it.

Click History on the banner to see the full chain for a month: every version ever finalized, newest first, each marked Current or Superseded, who finalized it and when, the amend reason on a superseded entry, and a SHA-256 evidence hash of the exact frozen payload. This is the same append-only pattern the Alphalist Report uses — what was submitted must stay reproducible even after later payroll corrections.

How the Figures Are Built#

The return's compensation and withholding figures are aggregated from every payroll cutoff posted within the selected month:

• Total compensation, de minimis benefits, and SSS / PhilHealth / Pag-IBIG employee-share contributions, summed across the month's posted cutoffs
• Minimum wage earner pay — employees with an active, signed Minimum Wage Earner declaration for the year are reported as MWE, and their statutory minimum wage and holiday/overtime/night differential pay are reported separately from the taxable total. These components are genuinely exempt from withholding as of the payroll run that applied the declaration — see How the Exemption Applies at Payroll — so this return's Total taxes withheld already reflects it. A cutoff posted before a mid-year declaration was signed is resolved the same way the Alphalist Report resolves it, so the monthly return and the annual filing always agree on what is exempt. No declaration means an employee is not counted as MWE here, even if their withheld tax happens to be zero.
• Total taxes withheld — the month's actual withholding, before the adjustment below, and excluding any MWE catch-up refund booked on a payslip this month (that refund moves to Item 26 instead)

13th month pay is intentionally excluded — it is reported separately, not monthly.

Adjustment from Previous Months (Item 26)#

Item 26 nets in two kinds of prior-period adjustment for the selected month:

• A Separation Pay final pay package Released within the selected month: an annualization refund paid through the package lowers the amount due, and a tax deficiency collected through the package raises it.
• A mid-year MWE declaration's correction for earlier cutoffs, booked as a "Tax Refund (Minimum Wage Exemption Correction)" line on any employee's payslip posted within the month, lowers the amount due. It is moved out of Total taxes withheld and into Item 26 — the line item for an adjustment of prior months' withholding — rather than netted invisibly into the withheld total. Net remittance is unchanged; only the presentation splits.

Related Topics#

• Separation Pay — releasing a final pay package is what can populate this return's Item 26
• Alphalist Report and Alphalist Breakdown — the annual counterpart, which attributes a final pay settlement to the separation year instead of the release month, and shares the same finalize / amend / as-filed pattern documented there
• Minimum Wage Compliance — where MWE declarations are signed; a signed declaration is what this return's minimum wage earner pay figures are now based on