BIR Form 2316 for employees: how to get yours
BIR Form 2316 is the certificate your employer gives you showing what you were paid in the year and how much tax was withheld. Your employer fills it in; you sign it. This guide tells you when you should get it, what to do when a past employer holds it back, and when it counts as your income tax return.
What it is
The 2316 (Certificate of Compensation Payment/Tax Withheld) covers one employee, one employer and one year. RR 11-2018, section 2.83.1 says it shows:
- your name, address and TIN, and your employer's; - the total pay for the year, including non-taxable benefits; - for a minimum wage earner, the minimum wage and the overtime, holiday, night-shift and hazard pay received; - the tax due and the tax withheld.
Both the employer (or its authorized officer) and you sign it. Every employer must give one to every employee, including minimum wage earners and employees whose pay was not subject to withholding (RR 11-2018, section 2.83.1).
Why you need it
- It can replace your income tax return. If you had one employer all year, earned purely compensation, and the tax was withheld correctly, you do not file BIR Form 1700. Your employer's certified list, stamped "Received" by BIR, counts as your return (RR 11-2018, section 2.83.4). That is "substituted filing". Read more in the substituted filing guide. - Proof of pay. If you are on substituted filing you can ask the BIR office to stamp your 2316 "Received", bringing your employer's certification that you were in its list (RR 11-2018, section 2.83.1). - Your next employer needs it. If you change jobs within the year, you give the new employer an extra copy certified by the previous one (RR 11-2018, section 2.83.1). - Your own return. If you do not qualify for substituted filing, the 2316 becomes part of the return you file by April 15 of the following year (RR 11-2018, section 2.83.1).
When you should get it
Situation · When · Source; You worked until the end of the year · On or before January 31 of the next year · RR 11-2018, section 2.83.1; You resigned or were let go · On the day your last compensation is paid · RR 11-2018, section 2.83.1; Your final pay · Within 30 days from separation, unless your company policy or contract gives better terms · DOLE Labor Advisory 06-20
January 31, 2027 is a Sunday. The regulation gives January 31 and says nothing about weekends. In one BIR circular, a deadline that fell on a Saturday was moved to the following Monday (RMC 5-2023). Ask your HR which day they will release it.
Resigned this year? Read BIR 2316 for resigned employees.
How to ask for it
Email leaves a record. Give your full name, TIN, and dates of employment:
Subject: Request for BIR Form 2316 (2026) > > Hi [HR/Payroll], may I request my BIR Form 2316 for 2026? [Full name], TIN [000-000-000-00000], employed [start date] to [end date]. [If changing jobs: I also need an extra copy certified by the company for my new employer.] Thank you.
A ready letter is on the 2316 request letter page.
Two employers in one year
If you worked for two or more employers in the same year, at the same time or one after another, you are not eligible for substituted filing (RR 11-2018, section 2.83.4(A)). You file your own return by April 15 of the next year with the 2316s (RR 11-2018, section 2.83.1). The new employer adds your previous pay and tax into the year's computation (RR 11-2018, section 2.79).
2316 or 2307?
· BIR Form 2316 · BIR Form 2307; Who gets it · Employees · Freelancers, suppliers and professionals paid by a business; Income · Salary, wages, benefits · Business or professional income with tax withheld; Issued by · Your employer · The client or payor that withheld
If you have both a job and a side business you will have both. See what the 2307 is.
When the employer will not give it
1. Ask in writing and keep a copy. 2. Quote the rule: RR 11-2018, section 2.83.1 requires every employer to furnish it. 3. Failure to furnish the certificate is a ground for a mandatory audit of the payor's internal revenue taxes upon 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). How to lodge that complaint is for your RDO to tell you.
Questions
Is my 2316 my ITR? Only if you qualify for substituted filing: one employer all year, purely compensation, tax withheld correctly. Then the employer's certified list replaces BIR Form 1700 (RR 11-2018, section 2.83.4). If not, the 2316 is part of the return you file yourself.
How do I get my 2316 from a previous employer? Ask HR or payroll in writing with your TIN and dates of employment. The rule is that it is given on the day your last pay is made (RR 11-2018, section 2.83.1), so ask for it with your final pay. Joining a new employer the same year? Ask for the extra certified copy.
Can I fill out my own 2316? No. Your employer prepares and signs it; you sign it too. If you are the HR or payroll person issuing them, you can use the BIR Form 2316 fill page; PhilForms fills the form and you give it out, it does not file anything.
Is there a "2316 waiver form"? We found no BIR form by that name. If someone asks you for one, ask in writing which document they mean.
Employer side: BIR Form 2316 for employers. Also first job requirements. Filipino version: BIR Form 2316 para sa empleyado.
PhilForms is not affiliated with BIR or any government agency. It does not give tax advice; ask your RDO or a CPA.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.