What is BIR Form 2316 used for?
It does three jobs. It is your proof of income and tax paid, which banks, embassies and lenders ask for. It carries your pay to your next employer, who adds it to the year-end computation. And, under substituted filing, the employer's copy filed with the BIR counts as your annual income tax return, so you file nothing yourself.
A ₱35,000-a-month employee's year on Form 2316
- Taxable pay after tax₱365,685.0080.4%
- Income tax (item 24)₱20,415.004.5%
- Contributions (item 36)₱33,900.007.5%
- 13th month, exempt (item 34)₱35,000.007.7%
| Part | Amount |
|---|---|
| Taxable pay after tax | ₱365,685.00 |
| Income tax (item 24) | ₱20,415.00 |
| Contributions (item 36) | ₱33,900.00 |
| 13th month, exempt (item 34) | ₱35,000.00 |
Who qualifies for substituted filing?
Substituted filing means your employer's filing stands in for your own return. You qualify only if every condition in the first row holds.
| Your situation in the year | Substituted filing? | What you file |
|---|---|---|
| Salary only, one employer for the whole year, tax withheld correctly | Yes | Nothing; sign the 2316 (items 54 and 56) |
| Two or more employers, at the same time or one after another | No | Form 1700 by 15 April, with every 2316 |
| Tax not withheld correctly (you owe or are owed tax) | No | Form 1700 |
| Salary plus other income not subject to final tax | No | Form 1700 |
| Salary plus business or freelance income | No | Form 1701 (mixed income) |
| Your spouse falls in any 'No' row above | No | Form 1700 |
| Non-resident alien employee | No | Form 1700 |
| Minimum wage earner, statutory pay only | Not required to file | Nothing; you still receive a 2316 |
Legal basis: NIRC Sec. 51-A (added by RA 10963); RR 2-98 Sec. 2.83.4 as amended by RR 11-2018; NIRC Sec. 51(A)(2). As of November 2026.
Is your 2316 your income tax return?
1Did you earn only salary in the year?
Business or freelance income → Form 1701.
2Did you have only one employer all year?
Two employers, even successively → Form 1700.
3Does tax withheld equal tax due?
Compare item 24 with item 28 on your 2316.
All three are yes
Sign items 54 and 56
Your employer files the 2316 and the certified list with the BIR.
Substituted filing: no return to file
Any answer is no
File Form 1700 (or 1701)
Attach every 2316 you received for the year.
Deadline: 15 April
Form 2316 deadlines
| What | Deadline | Who | Rule |
|---|---|---|---|
| 2316 to the employee | 31 January of the following year | Employer | RR 11-2018 Sec. 2.83.1 |
| 2316 to a separated employee | On the day of last payment | Employer | RR 11-2018 Sec. 2.83.1 |
| BIR copies + certified list of employees qualified for substituted filing (Annex F) and sworn declaration (Annex C) | 28 February (1 March 2027 for tax year 2026, computed) | Employer | RR 11-2018; RMC 29-2024; scanned copies under RR 16-2021 |
| Annual alphalist of employees (Form 1604-C) | 31 January | Employer | RR 11-2018 |
| Form 1700 for employees not qualified | 15 April | Employee | NIRC Sec. 51(C) |
A deadline falling on a weekend or holiday moves to the next working day. For tax year 2025, the BIR moved the annual return deadline once to 15 May 2026 (RMC 30-2026); tax year 2026 returns are due 15 April 2027.
Box-by-box: how to read Form 2316
Box numbers follow the September 2021 edition. The worksheet above computes items 19 to 52 for you.
| Box | Label | What to write | Example (₱35,000 a month) | Common mistake |
|---|---|---|---|---|
| 1–2 | For the year; period from / to | Calendar year and months covered | 2026; 01/01 to 12/31 | Full year shown for a mid-year hire |
| 3–11 | Part I – Employee information | TIN, name, RDO, addresses, birthdate; minimum wage rates and MWE box if applicable | TIN 123-456-789-00000 | Wrong RDO code or a second TIN |
| 12–15 | Part II – Present employer | Employer TIN, name, address; main or secondary employer | Main employer | Secondary box ticked for the only employer |
| 16–18A | Part III – Previous employer | Previous employer's TIN, name and address, if any in the same year | Blank | Left blank when there was a previous employer |
| 19 | Gross compensation from present employer | Item 38 + item 52 | ₱455,000.00 | Contributions left out, so 19 understates gross pay |
| 20 | Less: non-taxable compensation | Item 38 | ₱68,900.00 | — |
| 21 | Taxable compensation from present employer | Item 19 − item 20 (= item 52) | ₱386,100.00 | — |
| 22 | Add: taxable compensation, previous employer | Item 21 of the previous employer's 2316 | ₱0.00 | Not added, so tax is under-withheld |
| 23 | Gross taxable compensation income | Item 21 + item 22 | ₱386,100.00 | — |
| 24 | Tax due | Graduated table on item 23 | ₱20,415.00 | Using the pre-2023 table |
| 25A / 25B | Taxes withheld: present / previous employer | Total withheld by each employer | ₱20,415.00 / ₱0.00 | Previous employer's tax missing |
| 26–28 | Total withheld as adjusted; PERA 5% credit; total taxes withheld | 25A + 25B; PERA credit if any; 26 + 27 | ₱20,415.00 | Item 27 filled without a PERA contribution |
| 29 | Basic salary (₱250,000 and below) or SMW of an MWE | Net basic salary of an MWE or a below-threshold employee | ₱0.00 | Used for employees above the threshold |
| 30–33 | Holiday, overtime, night shift and hazard pay (MWE) | Only for minimum wage earners | ₱0.00 | Non-MWE overtime placed here |
| 34 | 13th month pay and other benefits (max ₱90,000) | Benefits up to ₱90,000 | ₱35,000.00 | Full bonus put here above ₱90,000 |
| 35 | De minimis benefits | Within the RR 29-2025 ceilings | ₱0.00 | Old 2025 ceilings used |
| 36 | SSS, GSIS, PhilHealth, Pag-IBIG and union dues (employee share) | Mandatory employee contributions for the year | ₱33,900.00 | Employer share included |
| 37–38 | Other non-taxable pay; total non-taxable | Sum of items 29 to 37 | ₱68,900.00 | — |
| 39 | Basic salary (taxable) | Basic salary net of item 36 contributions | ₱386,100.00 | Gross basic used, double-counting contributions |
| 40–44 | Representation, transportation, COLA, housing, others | Taxable regular allowances | ₱0.00 | — |
| 45–51 | Commission, profit sharing, fees, taxable 13th month (48), hazard pay, overtime, others | Supplementary taxable pay; item 48 = benefits above ₱90,000 | ₱0.00 | Taxable 13th month left at zero |
| 52 | Total taxable compensation | Sum of items 39 to 51B | ₱386,100.00 | — |
| 53–56 | Signatures; substituted-filing declaration | Employer and employee sign; both sign 55–56 for substituted filing | Signed | Unsigned copy (rejected since RMC 29-2024) |
Box labels from the September 2021 (ENCS) form as announced in RMC 34-2022, read from a copy of the official form. Download the form only from the BIR forms page.
Two employers in one year
Give your new employer the 2316 from the previous one. The new employer enters your previous taxable pay in item 22 and the previous tax in item 25B, then annualizes so the year's tax is right. Example: ₱165,300.00 taxable pay and ₱6,045.30 tax from January to June elsewhere, then ₱35,000 a month here from July. Item 23 becomes ₱358,350.00 and item 24 ₱16,252.50. You still file Form 1700 because you had two employers.
| Previous employer (Jan–Jun) | Present employer (Jul–Dec) | Year | |
|---|---|---|---|
| Taxable compensation | ₱165,300.00 | ₱193,050.00 | ₱358,350.00 |
| Tax withheld | ₱6,045.30 | ₱10,207.20 | ₱16,252.50 |
| Tax due on the year (item 24) | — | — | ₱16,252.50 |
Previous employer: ₱30,000 a month less ₱2,450 contributions, withheld monthly at ₱1,007.55. Present employer: ₱35,000 a month and a pro-rated ₱17,500 13th month pay; its withholding squares the year.
Common mistakes and consequences
| Mistake | Consequence | How to avoid it |
|---|---|---|
| Two employers, no Form 1700 filed | Failure to file: surcharge, interest and compromise penalty | File Form 1700 by 15 April with both 2316s |
| Unsigned 2316 | Not accepted by the BIR (RMC 29-2024) | Sign items 54 and 56 when HR hands it to you |
| Not asking a previous employer for the 2316 | New employer under-withholds; tax due at year-end | Request it with your final pay |
| Benefits above ₱90,000 shown as non-taxable | Tax understated; deficiency for the employer | Put the excess in item 48 |
| Wrong TIN or RDO | Records split; trouble with loans and visas | Check Part I against your Digital TIN ID |
Buod sa Tagalog
Ang BIR Form 2316 ay sertipiko ng sahod at buwis na kinaltas ng employer mo. Dapat mong matanggap ito bago mag-31 Enero, o sa huling sahod kung umalis ka. Kung iisa lang ang employer mo buong taon, sahod lang ang kita mo, at tama ang kinaltas, ang pirmadong 2316 na ang iyong income tax return. Kung dalawa ang employer mo sa isang taon, mag-file ka ng Form 1700 bago mag-15 Abril.
Frequently asked questions
+When should my employer give me my BIR Form 2316?
On or before 31 January of the year after the year covered, under RR 11-2018. If you resign or are separated earlier, the employer must give it on the day you receive your last pay. Minimum wage earners and employees with no tax withheld also receive a 2316.
+What is the deadline for submitting Form 2316 to the BIR?
28 February of the following year. The employer submits scanned copies (RR 16-2021) with the certified list of employees qualified for substituted filing (Annex F). For tax year 2026, 28 February 2027 is a Sunday, so the computed deadline is Monday 1 March 2027. The BIR extended the deadline once, for tax year 2023 (RMC 29-2024).
+I had two employers this year. Can I still use substituted filing?
No. Having two or more employers at any time in the year, at the same time or one after another, disqualifies you under RR 11-2018. File BIR Form 1700 by 15 April and attach the 2316 from each employer. Your second employer should still include the first employer's figures in items 22 and 25B.
+Is BIR Form 2316 the same as an income tax return?
Not by itself, but for employees qualified for substituted filing, the employer's filing of the 2316 and the certified list counts as the employee's return under Section 51-A of the Tax Code. Banks and embassies accept the signed 2316 as proof of income for that reason.
+Does BIR Form 2316 need my signature?
Yes. Both the employer and the employee sign, and employees availing of substituted filing sign the declaration in item 56. RMC 29-2024 ended the pandemic-era acceptance of unsigned copies. Employers may use e-signatures under RMC 29-2021, but the employee's signature is still required.
+What if my employer did not give me my 2316?
Ask HR in writing first. Failure to furnish the certificate is penalized under Section 250 of the Tax Code, and under RR 11-2018 it is a ground for a mandatory audit of the employer on your verified complaint to the BIR. Keep your payslips; they help you reconstruct the figures.
+Can I use my 2316 for a visa or loan application?
Yes. Embassies, banks and lenders commonly accept the signed 2316 as proof of income and tax paid. Some ask for a copy stamped received by the BIR or a certified true copy; ask the institution which it needs before you request extra copies from your employer.
+Do minimum wage earners get a 2316?
Yes. RR 11-2018 requires employers to issue a 2316 to minimum wage earners too. Their statutory minimum wage, holiday, overtime, night shift and hazard pay go in the non-taxable items 29 to 33, and they are not required to file an income tax return on that pay.
+Where do I download BIR Form 2316?
From the BIR's forms page on bir.gov.ph. The current edition is September 2021 (ENCS). Employers usually generate 2316s from their payroll system or the BIR's alphalist data entry module. Sulat.ph does not provide a copy of the form; use the worksheet on this page to compute the figures.
Sources and references
- RR 11-2018 — Sec. 2.83.1 deadlines, substituted filing rules, signatures, penalties (checked November 12, 2026)
- RMC 34-2022 — the September 2021 version of Form 2316 (checked November 12, 2026)
- RMC 29-2024 — unsigned 2316 no longer accepted; attachments (checked November 12, 2026)
- RMC 29-2021 — e-signatures on certificates (checked November 12, 2026)
- RR 16-2021 — scanned copies instead of hard copies (checked November 12, 2026)
- RA 10963 (TRAIN Law), Sec. 14 adding NIRC Sec. 51-A — substituted filing (checked November 12, 2026)
- BIR forms page — official download of Form 2316 (checked November 12, 2026)
Related tools and guides
Author and editorial review
Deepak Middha, Chartered Accountant
Chartered Accountant with 18 years in hedge funds; writes and maintains sulat.ph. Every rate, ceiling, deadline and fee on this page is taken from the National Internal Revenue Code or a BIR issuance and was checked against that source on November 12, 2026. Where a figure could not be confirmed officially, the page says so.
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