Philippines · Self-Employed

PH Compliance

SSS · PhilHealth · Pag-IBIG · BIR · Deadlines · What to pay, where, and when.

Key distinction: SSS, PhilHealth, and Pag-IBIG are NOT required for the DNV application — but mandatory by Philippine law for self-employed individuals. BIR documents ARE required for DNV. Don't skip any.
BIR — Bureau of Internal Revenue
DNV Required
Register
Local RDO → File Form 1901 → Pay ₱500 → Get Form 2303 (Certificate of Registration)
Tax Option
8% flat tax on gross receipts (recommended for freelancers under ₱3M/year) OR graduated + 3% percentage tax. Ask an accountant.
Quarterly Tax
Form 1701Q — due April 15, August 15, November 15
Annual ITR
Form 1701 — due April 15 every year. GET BIR-STAMPED COPY for DNV.
Website
bir.gov.ph
SSS — Social Security System
PH Law Required
Rate (2026)
15% of your declared Monthly Salary Credit. You pay the full 15% as self-employed.
Minimum
₱1,510/month (based on ₱10,000 MSC)
Payment Due
Before the 10th of the following month
How to pay
my.sss.gov.ph online, GCash, Bayad Center, any SSS-accredited bank
PhilHealth
PH Law Required
Rate (2026)
5% of monthly income. You pay the full 5% as a Direct Contributor (self-employed).
Range
₱500/month minimum · ₱5,000/month maximum
Payment Due
Before the 10th of the following month
How to pay
philhealth.gov.ph, GCash, Bayad Center, accredited banks
Pag-IBIG Fund (HDMF)
PH Law Required
Rate (2026)
2% of income. Maximum mandatory: ₱200/month (on ₱10,000+ income).
Payment Due
Monthly — before the 10th of the following month
How to pay
pagibigfundservices.com, GCash, Bayad Center
Annual Deadline Calendar
Every Month (by 10th)
SSS + PhilHealth + Pag-IBIG
Pay all three before the 10th of the following month.
April 15
BIR — Annual ITR (Form 1701)
Most important for DNV. Hire an accountant. Get BIR-stamped copy.
Apr 15 / Aug 15 / Nov 15
BIR — Quarterly Tax (1701Q)
Quarterly income tax filing. Required regardless of tax option chosen.
Apr 25 / Jul 25 / Oct 25 / Jan 25
BIR — % Tax (2551Q) if applicable
Only if you chose graduated rate over 8% flat tax.
For DNV: The consulate will ask for your BIR Form 2303, annual ITR (BIR-stamped), and a Certificate of Good Standing. SSS/PhilHealth/Pag-IBIG are not in the checklist but being registered demonstrates you are a legitimate, compliant professional.