BIR Form 2307 for Freelance Writers and Editors Paid Per Article
A company that pays a freelance writer or editor per article, blog post, or manuscript is generally required to withhold creditable tax and issue BIR Form 2307, the same as it would for any other individual professional providing a service. This applies to content mills, media companies, in-house marketing teams, and publishers alike.
This guide covers the withholding rate for per-article writing and editing fees, how it differs from sponsored-content payments to influencers, and a worked example.
Generate a Freelance Writer's BIR Form 2307 FREE →Why per-article writing fees are withheld like professional fees #
A freelance writer or editor paid per article is rendering a personal service — research, drafting, and editing — for a fee, which places the payment in the same professional/talent-fee bracket that already applies to consultants, tutors, and other individual service providers throughout this series (see Professional Fees). It does not matter that writing is not a PRC-licensed profession like accounting or engineering — RR No. 11-2018’s professional/talent-fee bracket covers individuals paid for rendering services broadly, not only licensed professions.
| Payee | Rate | Threshold |
|---|---|---|
| Individual freelance writer/editor | 5% | Cumulative gross income from that payor for the year ≤ ₱3,000,000 |
| Individual freelance writer/editor | 10% | Cumulative gross income from that payor for the year > ₱3,000,000 |
| Content agency (corporate) | 10% | Gross income ≤ ₱720,000 |
| Content agency (corporate) | 15% | Gross income > ₱720,000 |
How this differs from a sponsored-content payment to an influencer #
A per-article fee paid to a freelance writer for original content and a sponsored-content payment made to a social media influencer are both generally subject to Philippine withholding tax when the payor is a local business, but they arise from different arrangements. As already covered in Does BIR Form 2307 Apply to YouTube AdSense and Foreign Platform Payments?, the key distinction that actually changes the withholding outcome is whether the payor is a Philippine entity in the withholding chain at all — a foreign ad-revenue platform paying a creator directly sits outside Philippine withholding, while a local publisher, media company, or brand paying a writer or influencer directly does not.
Worked example: a freelance content agency’s monthly invoice #
A digital marketing agency contracts an individual freelance writer to produce blog articles for its clients, paying ₱4,000 per article. In one month, the writer completes 8 articles, for a total invoice of ₱32,000.
Since the writer’s cumulative gross income from this agency for the year remains under ₱3,000,000, the 5% rate applies:
- Gross monthly fee: ₱32,000
- Creditable withholding tax withheld (5%): ₱1,600
- Net amount paid to the writer: ₱30,400
The agency issues the writer a single BIR Form 2307 covering the month’s total, rather than one per article — see How to Generate a Single BIR Form 2307 PDF for how to consolidate multiple invoices from the same payee into one certificate.
Frequently asked questions #
Does a company need to issue BIR Form 2307 to a freelance writer paid per article? #
Yes, if the company is a withholding agent. A per-article or per-project fee paid to a freelance writer or editor is a payment for professional/talent services and is subject to creditable withholding tax and BIR Form 2307, the same as a consultant’s fee.
What withholding rate applies to a freelance writer or editor? #
An individual freelance writer or editor generally falls under the 5%/10% professional/talent-fee bracket under Revenue Regulations No. 11-2018: 5% if cumulative gross income from that payor for the year is ₱3,000,000 or less, 10% above that threshold.
How is a freelance writer paid per article different from a social media influencer paid for sponsored content? #
Both are generally subject to withholding tax when paid by a Philippine business, but they are treated similarly under the same professional/talent-fee bracket. The distinction that matters more in practice is whether the payor is a Philippine entity required to withhold — a foreign platform paying ad revenue directly, unlike a local publisher paying for content, typically falls outside the Philippine withholding chain.
Summary #
A freelance writer or editor paid per article by a Philippine business is withheld the same way as any other individual professional service provider — 5%/10% under RR No. 11-2018, without needing a professional license. Publishers and agencies that pay writers regularly should consolidate invoices and issue BIR Form 2307 accordingly. For related content, see BIR Form 2307 for Software Developers and IT Consultants and the BIR Form 2307 hub.