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BIR Form 2316 is the certificate showing your compensation income and the taxes your employer withheld from your salary during the year. You should receive it from your employer, and you may need it when starting a new job, checking your tax records or determining whether you qualify for substituted filing.
What Is BIR Form 2316?
The official name of BIR Form No. 2316 is Certificate of Compensation Payment/Tax Withheld. The September 2021 version covers compensation payments with or without tax withheld.
Keep a copy after leaving a company. Your next employer may request it for the relevant calendar year’s income and withholding. Receiving the certificate does not automatically mean you are exempt from filing an income tax return.
What Information Appears on Form 2316?
The form contains sections covering your identity, employer details, compensation and withholding taxes.
| Section | Information recorded |
|---|---|
| Employee information | TIN, name, addresses, date of birth and contact details |
| Employment period | Year or period covered |
| Minimum wage details | MWE indicators and statutory minimum wage fields |
| Present employer | Employer’s TIN, name and address |
| Previous employer | Previous employer information, if applicable |
| Compensation summary | Compensation received and taxes withheld |
| Non-taxable compensation | Applicable exempt compensation and benefits |
| Taxable compensation | Basic salary and other taxable compensation |
| Contributions | SSS, GSIS, PhilHealth and Pag-IBIG contributions |
| Certification | Employee and employer signatures and declarations |
Compensation details may include basic salary, qualifying minimum-wage-earner benefits, holiday pay, overtime, night-shift differential, hazard pay, 13th-month pay and other benefits. Do not assume every payslip amount receives the same tax treatment. If you had more than one employer, check the previous-employer section and review your name, TIN and figures before accepting the certificate.
When Must Your Employer Give You Form 2316?
Under Section 12 of BIR Revenue Regulations No. 11-2018, amending Section 2.83.1 of RR No. 2-98, employers must furnish Form 2316 on or before January 31 of the succeeding calendar year. If employment ends before the calendar year closes, the certificate is due on the day the last payment of compensation is made. The rule also covers minimum wage earners and employees whose compensation was not subject to withholding tax.
For compensation earned in 2026, the ordinary annual issuance deadline is January 31, 2027. A mid-year separation follows the last-compensation-payment rule instead. Do not confuse giving the employee a certificate with the employer’s separate submission obligations to BIR. Verify current BIR issuances on bir.gov.ph if an extension or case-specific rule may apply.
Last checked: 7 November 2026.
How to Request Form 2316 From Your Current Employer
If you have not received your certificate, start with HR or payroll:
- Ask when Form 2316 for the relevant calendar year will be available.
- Specify which year’s compensation and withholding information you need.
- Confirm that your name, TIN and employment details are correct.
- Compare the compensation summary with your payslips and keep a copy.
If you need assistance with TIN-related records or BIR services, see our TIN and ORUS guide.
Last checked: 7 November 2026.
Already Left Your Job? Here’s What to Do
Your previous employer may still have the payroll records needed to prepare it.
- Send a written request. Email former HR or payroll with your full name, the period you worked there, and the calendar year covered.
- Specify the certificate. Ask for Form 2316 for the year or years you worked there, including a mid-year departure up to your final salary payment.
- Keep your correspondence. Save emails and replies. If needed, send a registered letter to the company’s official business address.
- Escalate. If HR does not respond, contact payroll, finance, or another appropriate manager.
- Consider BIR assistance. If the company still ignores the request, use the BIR’s official assistance or complaint channels listed on bir.gov.ph.
Do not assume a particular penalty automatically results in a payment to you.
What If Your Employer Refuses to Issue Form 2316?
If a written request remains unresolved, ask BIR for guidance through its official taxpayer-assistance or complaint channels. Keep your request, payroll records and the employer’s response. The handling of a complaint and any applicable sanction depend on the facts and current rules.
This guide does not promise a penalty amount or compensation to the employee. A sanction collected by the government is not automatically money payable to you.
Last checked: 7 November 2026.
Does Receiving Form 2316 Mean You Do Not Need to File an ITR?
Not necessarily. Employees with purely compensation income from only one employer during the taxable year, whose taxes have been correctly withheld, may qualify for substituted filing, subject to BIR conditions. The employer’s certified list and the duly signed certificate form part of the substituted-filing process under BIR rules. Multiple employers, additional income, or other circumstances can change eligibility. Check the declaration on your form, and consult current BIR guidance if you may need to file Form 1700 or another return.
This article covers obtaining Form 2316, not the full ITR process. For related registration information, see TIN and ORUS guide.
Frequently Asked Questions
Can I request Form 2316 after resigning?
Yes. Write to your former employer’s HR or payroll, identify the year and the period you worked there, and request the certificate through your last salary payment if you left mid-year.
What if my employer has not issued my Form 2316 by January 31?
Write to HR or payroll. If there is no response, escalate internally and consider the BIR’s official channels. Verify current issuance rules on bir.gov.ph.
Is Form 2316 the same as an income tax return?
No. Form 2316 is a certificate of compensation payment and tax withheld. Qualified employees may use it under substituted filing, but not everyone automatically qualifies.
Related guides
Related on TPW: Planning what your year-end pay has to cover? See Noche Buena 2026 on a Budget: ₱500, ₱1,000 and ₱2,000 Package Lists.
Sources
- BIR RR No. 11-2018, Sections 12–13 — employee statements and substituted filing
- BIR Form 2316, September 2021
- PwC — Form 2316 deadlines and substituted filing (2021 commentary)
- BIR — official website
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