BIR Form 2316: employer guide, deadline and substituted filing
BIR Form 2316 is the yearly certificate that tells an employee how much they earned and how much tax you withheld. This guide is for the employer or HR person who prepares it, and for the employee who has to read it. At the end you will know when to give it, who signs, which lines are easy to misread, and what happens when an employee had two employers in one year.
Who issues it, and who does not file a return
The employer prepares and signs the 2316. Every employer who must withhold tax on compensation gives one to each employee from whom tax was withheld. The rule also covers minimum wage earners and employees whose pay was not subject to withholding (RR 11-2018, section 2.83.1).
Substituted filing means the employee does not file their own annual return (BIR Form 1700). It applies to a person who:
- received purely compensation income, whatever the amount, from only one employer in the Philippines for the year, and - had the tax withheld correctly (tax due equals tax withheld).
For those employees the employer's certified list, stamped "Received" by BIR, replaces the return (RR 11-2018, section 2.83.4). The regulation says these people still must file a return:
Employee · Substituted filing?; Had two or more employers, at the same time or one after another, in the year · No; Tax withheld does not equal tax due (a refund or a balance due) · No; Has other non-business income on top of salary, not subject to final tax · No; One employer, tax correct, but the spouse falls in one of the cases above · No
Source for every row: RR 11-2018, section 2.83.4. An employee who does not qualify files a return by April 15 of the next year, with the 2316 as part of it (RR 11-2018, section 2.83.1).
When it is due
- On or before January 31 of the next year, to every employee (RR 11-2018, section 2.83.1). - If the employee leaves during the year, on the day the last payment of compensation is made (same section). - For employees on substituted filing, send the duplicate copies to your BIR office with the certified list not later than February 28 (same section).
Not giving the certificate is a ground for a mandatory audit of the payor's internal revenue taxes after a verified complaint, and the employer may be penalized under Section 250 of the Tax Code for each failure (RR 11-2018, section 2.83.1). Ask your RDO or a CPA about the amount in your case.
What to bring
- The employee's TIN, full name, address, date of birth and contact number. - Your TIN, registered name and address. - The year's payroll totals per employee: basic salary, allowances, 13th month and other benefits, de minimis benefits, SSS/PhilHealth/Pag-IBIG contributions, tax withheld. - For a mid-year hire: the previous employer's 2316 (see below).
Step by step
Open BIR Form 2316. The form says to fill in all applicable spaces and mark boxes with an "X" (BIR forms page, September 2021 ENCS edition).
1. Items 1 and 2. The year, and the period of employment with you (MM/DD to MM/DD). 2. Part I, Employee (items 3 to 11). TIN, name, RDO code and addresses. Check the Minimum Wage Earner box (item 11) only for a true MWE. 3. Part II, Employer (items 12 to 15). Your details and whether you are the main or secondary employer. 4. Part III, Previous employer (items 16 to 18). Fill it only when the employee brought a 2316 from an earlier employer this year. 5. Part IV-B, Details (items 29 to 52). Non-taxable lines first (items 29 to 38), then taxable regular and supplementary pay (items 39 to 52). 6. Part IV-A, Summary (items 19 to 28). Gross compensation, less exempt compensation, plus taxable pay from the previous employer, the tax due, and the tax withheld by you (25A) and by the previous employer (25B). 7. Signatures. Item 53 is yours, item 54 is the employee's conforme. The substituted-filing boxes (items 55 and 56) are signed only when the employee qualifies.
Two employers in one year
An employee who changes jobs gives the new employer an extra copy of the 2316 from the previous one, certified by that employer (RR 11-2018, section 2.83.1). The new employer adds the previous pay and tax into the year's computation (RR 11-2018, cumulative average method). On the new 2316, the previous employer goes in Part III, its taxable pay in item 22 and its tax in item 25B. This employee is not on substituted filing and files their own return.
The lines people misread
- 13th month and other benefits (item 34). The exempt part is capped at ₱90,000 for the year, together with other benefits such as Christmas bonus and productivity incentives (RR 11-2018). The excess is taxable and goes in item 48, not item 34. - De minimis (item 35). Only items on BIR's de minimis list count, each up to its own ceiling; anything above the ceiling is taxable pay (RR 11-2018, list of de minimis benefits). Ceilings can be amended after 2018, so read the current regulation before you fill. - Contributions (item 36). The employee's share only, not yours.
Mistakes that send it back
- A former employer who will not release the 2316 is a common complaint on r/PHJobs and r/taxPH. The new employer then cannot work out the year's tax. Ask HR for it in writing, then your RDO. - Giving it late, or only after the employee asks. - Putting a taxable 13th-month excess in the exempt line. - Marking an employee for substituted filing when they had two employers. - A TIN or name that does not match the employee's own BIR record.
The small employer pack lists the 2316 with the other yearly employer forms.
Questions
Kailan ko dapat ibigay ang 2316 sa empleyado? By January 31 of the next year, or on the last payday if they resign during the year (RR 11-2018, section 2.83.1).
Do I still file a return if I only had one employer? Not if you earned purely compensation, the tax was withheld correctly and you signed the substituted-filing box. Otherwise you file BIR Form 1700 (RR 11-2018, section 2.83.4).
My new employer asks for my previous 2316. What if the old one will not give it? The rule says the employee gives a certified copy to the new employer. If it is refused, ask in writing and then ask your RDO; this guide cannot say what the RDO will issue.
Does PDFPhile file the 2316 with BIR? No. It fills the form. You sign it and give it to the employee, and the list goes to your RDO.
Last checked 2026-10-12. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.