BIR Form 2316: Certificate of Compensation Payment / Tax Withheld
BIR Form 2316 tells an employee how much they earned and how much tax was withheld in the year. The employer prepares it, signs it and gives it to every employee (RR 11-2018, section 2.83.1).
Issue this year's 2316s from one spreadsheet, or fill one on screen. A free account issues 5 clean 2316s each year on the record.
When it is due
- On or before January 31 of the following year — or, when an employee leaves before the year ends, on the day the last salary is paid (RR 11-2018, section 2.83.1). - For employees on substituted filing, the employer submits the BIR's copies with the certified list by February 28 under the same section; check the current year's date with your RDO, as it moved for 2024 only (RMC 29-2024).
The employee's signature
Since RMC 29-2024, BIR no longer accepts 2316 copies without the employee's signature for employees qualified for substituted filing. An e-signature is allowed under RMC 29-2021 when the certificate is an exact replica of the latest form, carries the payee's signature, is issued once, and any later copy says RE-PRINT. What employers must collect.
Issue once, on the record
- Issued once. Every certificate from Certificates is logged with its payee, period and ATC. Issuing the same row again gives you the original document, not a duplicate. - Copies say RE-PRINT. A copy from your register keeps the same document number and is stamped RE-PRINT — RMC 29-2021 says a re-issued e-signed certificate must say so. - Anyone can check it. Each PDF is sealed. Your payee can confirm it on Verify. - The payee signs online. Send each employee or payee a link; they sign on their phone and you both get the signed copy. - SAWT from the 2307s you receive. Add them under Received 2307s and download the SAWT rows for the quarter. - One login for your clients. On Pro, each client's certificates stay in that client's own workspace (developers).
PhilForms fills, seals and keeps the register. You sign, give and file. Not affiliated with BIR.
Read more
- BIR 2316 for employers · for employees · sa Filipino - Substituted filing: yes or no · Resigned employees · 1604-C and the alphalist - 13th month pay · Small office with 1–10 employees
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