BIR Form 2307 for Talent Fees: Entertainers, Athletes, and Other Talent ATC Codes

Talent fees paid to professional entertainers, athletes, and other talent recipients are subject to expanded withholding tax (EWT) under Revenue Regulations (RR) No. 11-2018, Section 2.57.2(A) — generally 5% or 10% for individuals, depending on the sworn-declaration and ₱3,000,000 gross-income test. The withholding agent deducts the tax and issues BIR Form 2307 using the talent-specific ATC codes (WI020, WI030, WI080 and their 10% counterparts), not the generic professional-fee codes.

This guide is part of the BIR Form 2307 series. It focuses on the entertainer / athlete / other-talent bucket that RR No. 11-2018 lists separately from ordinary professional fees — for lawyers, CPAs, and consultants, see BIR Form 2307 for Professional Fees.

Who is covered by talent-fee withholding? #

RR No. 11-2018 Section 2.57.2(A) expressly lists professional entertainers, professional athletes, directors and producers in movie/stage/radio/television/musical productions, and other recipients of talent fees among the payees whose gross professional, promotional, and talent fees are subject to creditable withholding.

Covered individual categories typically include:

• Professional entertainers — actors and actresses, singers, lyricists, composers, emcees, and similar performers
• Professional athletes — including basketball players, pelotaris, and jockeys
• Other recipients of talent fees — talent paid outside the named entertainer/athlete labels but still for talent services
• Directors and producers involved in movies, stage, radio, television, and musical productions (related ATC WI040/WI041)

The regulation also pulls in amounts paid for use of the person’s name or picture in print, broadcast, or other media, and for public appearances for advertisements or sales promotion — so endorsement and appearance fees sit in the same withholding bucket as performance fees.

What rates and ATC codes apply? #

Individual talent payees follow the same 5%/10% structure as other Section 2.57.2(A) individual fees, but the ATC on BIR Form 2307 must match the talent category:

Corporate or non-individual talent payees follow the 10%/15% corporate tiers (₱720,000 threshold) with the corresponding WC codes (e.g. WC020/WC021 for entertainers). Without a valid Income Payee’s Sworn Declaration of Gross Receipts/Sales plus a copy of the payee’s BIR Certificate of Registration on file by January 15 (or before the first payment), the payor should withhold at the higher individual rate rather than assume 5%.

Using WI010/WI011 for a singer or athlete is a common alphalist mismatch — see What Is an ATC and How to Find the Right One for BIR Form 2307 and common BIR Form 2307 mistakes.

Worked example: a concert talent fee #

Suppose a production company pays an individual singer a ₱200,000 performance fee for a corporate concert. The singer submitted a sworn declaration confirming current-year gross income has not exceeded ₱3,000,000 and that she is non-VAT registered, so ATC WI020 at 5% applies.

The company pays ₱190,000, remits the ₱10,000 through BIR Form 0619-E / BIR Form 1601-EQ, issues BIR Form 2307 showing ATC WI020, and reports the payee on its Quarterly Alphalist of Payees. The singer credits the ₱10,000 against income tax on BIR Form 1701, supported by SAWT where applicable.

If the same fee were paid without a sworn declaration on file, ATC WI021 at 10% would apply and ₱20,000 would be withheld instead — the engagement is identical; only the documentation and ATC change the tax.

Frequently asked questions #

What withholding tax rate applies to talent fees for entertainers and athletes? #

Under Revenue Regulations No. 11-2018, individual professional entertainers, athletes, and other recipients of talent fees are subject to 5% expanded withholding tax if current-year gross income does not exceed ₱3,000,000 and a sworn declaration plus Certificate of Registration are on file, or 10% if income exceeds ₱3,000,000, the payee is VAT-registered, or no sworn declaration is on file.

Which ATC code should appear on BIR Form 2307 for a singer or actor? #

Professional entertainers such as actors, actresses, singers, lyricists, composers, and emcees generally use ATC WI020 at 5% or WI021 at 10%. Do not default to the generic professional-fee codes WI010/WI011 when the payee clearly falls under the entertainer category.

Which ATC code applies to professional athletes? #

Professional athletes, including basketball players, pelotaris, and jockeys, generally use ATC WI030 at 5% or WI031 at 10% for individual payees under the RR No. 11-2018 talent-fee structure.

Are endorsement or appearance fees subject to the same withholding? #

Yes. RR No. 11-2018 states that for professional entertainers, athletes, directors in movies/stage/radio/TV/musical productions, and other talent-fee recipients, amounts paid for the use of their names or pictures in media, or for public appearances for advertisements or sales promotion, are included in the amounts subject to withholding.

How is talent-fee withholding different from ordinary professional fees? #

The rate tiers (5%/10% individual; 10%/15% corporate) are the same structure as other Section 2.57.2(A) fees, but the Alphanumeric Tax Codes differ — entertainers, athletes, and other talent use WI020/WI021, WI030/WI031, and WI080/WI081 rather than the general professional codes WI010/WI011 used for lawyers, CPAs, and similar consultants.

Summary #

Talent fees are not a special exemption from expanded withholding — RR No. 11-2018 puts entertainers, athletes, and other talent firmly inside Section 2.57.2(A), with category-specific ATCs that production houses and brands must get right on BIR Form 2307. Collect the sworn declaration early, pick WI020/WI030/WI080 (or the 10% pair) deliberately, and keep the certificate aligned with your QAP so the payee’s tax credit claim does not fail at filing time.