BIR 2316 for resigned employees: what to get and when
If you resign or are let go before the year ends, your employer has to give you a BIR Form 2316 for the months you worked, and your next employer will ask for it. This guide covers when you should get it, what to ask for with your final pay, and what changes at tax time because you had two employers.
When the old employer must give it
The rule in RR 11-2018, section 2.83.1 says the employer gives the 2316 on or before January 31 of the following year, "or if employment is terminated before the close of such calendar year, on the day on which the last payment of compensation is made." So the 2316 is due with your last pay, not in January.
Two other things come due on that day or soon after:
- Tax refund, if any. When employment ends before December, the employer works out the tax on what you earned from January to your last month. Any excess tax already withheld is refunded to you with the last compensation (RR 11-2018, annualized method). - Final pay. DOLE's guideline is payment within 30 days from separation, unless company policy or your contract gives a shorter time, and a certificate of employment within three days of your request (DOLE Labor Advisory 06-20). DOLE says final pay includes pro-rated 13th month pay (DOLE, January 2026). Estimate yours with the final pay calculator.
What your new employer needs
If you start a new job in the same year, give your new employer an extra copy of the 2316, certified by the previous employer (RR 11-2018, section 2.83.1). The new employer adds your earlier pay and tax to the year's computation (RR 11-2018, annualized method). Without it, they cannot tell how much tax you already paid, and they may withhold too much or too little.
Substituted filing: what changes
Substituted filing means you do not file your own annual return. It does not apply to an individual who earned compensation from two or more employers, "concurrently or successively," during the year (RR 11-2018, section 2.83.4(A)). So if you resigned and worked for another employer the same year, you file your own return by April 15 of the next year, with the 2316s attached (RR 11-2018, section 2.83.1). If you resigned and had no other employer that year, and the tax was withheld correctly, you may still qualify. Ask the former employer if you are in its list. The full rule is in the substituted filing guide.
How to ask
Send an email, keep a copy, and ask for three things together: your 2316, your final pay computation, and your certificate of employment. A ready letter is at /documents/request-letter-2316.
Subject: Request for BIR Form 2316 and final pay (resignation effective [date]) > > Hi [HR/Payroll], I resigned effective [date]. Please release my BIR Form 2316 for [year] on the day my last pay is released, along with my final pay computation and certificate of employment. If I am joining a new employer this year, I also need an extra copy certified by the company. My TIN is [000-000-000-00000]. Thank you.
If they do not release it, the regulation makes failing to give the certificate a ground for a mandatory audit of the payor's taxes upon a verified complaint (RR 11-2018, section 2.83.1). Ask your RDO how to proceed; this guide cannot tell you what the RDO will accept.
Check it when you get it
- Your TIN and name match your BIR record. - The period of employment on the 2316 matches your dates. - The tax withheld looks right against your payslips.
Questions
Kailan ko makukuha ang 2316 kapag nag-resign ako? On the day your last compensation is paid, not January 31 (RR 11-2018, section 2.83.1). Ask for it together with your final pay.
My old employer won't release my 2316 and my new employer needs it. What now? Put the request in writing and keep a copy. The rule says the employee gives the new employer an extra copy certified by the previous one, and that failing to give the certificate can lead to an audit on a verified complaint (RR 11-2018, section 2.83.1). Ask your RDO what to do if the employer still refuses.
Do I file my own return if I resigned? If you had another employer in the same year, yes (RR 11-2018, section 2.83.4(A)). If you were not employed again that year and the tax was correct, you may be on substituted filing; ask your former employer.
Is the 2316 part of my final pay? It is a separate certificate, given on the day of last payment. Final pay is the wages and benefits owed to you (DOLE). Ask for both.
PhilForms is not affiliated with BIR, DOLE or any agency and does not give tax or legal advice; ask your RDO, a CPA or a lawyer.
Last checked 2026-10-16. Not affiliated with BIR, SSS, PhilHealth, Pag-IBIG or any government agency.