BIR Form 2307 for Freelance Voice-Over Artists and Podcast Talent: Professional Fee or Talent Fee?

A freelance voice-over artist or podcast host paid for recorded narration, commercial voice tracks, e-learning audio, or podcast production is subject to 5% or 10% expanded withholding tax (EWT) as an individual payee — but payors genuinely differ on which Alphanumeric Tax Code (ATC) label they put on BIR Form 2307 for it. Some treat the engagement like talent income and use the talent-specific ATC codes; others treat it like any other individually rendered professional or creative service and use the general professional-fee codes. Both conventions apply the same underlying rate tier, so the classification question matters for documentation consistency more than for the amount withheld.

This guide is part of the BIR Form 2307 series. It lays out why voice-over and podcast work sits in a genuine gray area between the talent-fee bucket covered in BIR Form 2307 for Talent Fees and the general professional-fee bucket covered in BIR Form 2307 for Professional Fees, how the translators and interpreters treatment offers a useful comparison, and a worked example contrasting how two different payor types might label the same freelancer’s fee.

Why voice-over and podcast work is genuinely a gray area #

Revenue Regulations (RR) No. 2-98, Section 2.57.2(A), as amended by RR No. 11-2018, does not list “voice-over artist” or “podcast host” as a named payee category at all — it groups professional fees, talent fees, and commissions together under one withholding item, with the entertainer/athlete/talent labels called out as specific illustrations within that same bracket. A voice-over artist recording an audiobook chapter or an e-learning narration script is performing a skilled, individually rendered service much like a consultant or translator. The same freelancer recording a jingle or an on-air radio spot is arguably performing much closer to what the regulation means by a professional entertainer’s talent fee. Nothing in the text forces one label over the other, and this site does not take a position that one classification is definitively correct — different payors resolve the question differently in practice, and a freelancer working across both e-learning and advertising clients should expect to see both ATC labels on certificates from different sources.

As reproduced across BIR compliance references summarizing the provision:

Professional fees, talent fees, commissions and any other form of remuneration for the performance of services rendered are subject to expanded withholding tax at the applicable rate depending on the payee’s classification and income level.

— Section 2.57.2(A) of Revenue Regulations No. 2-98, as amended by RR No. 11-2018, as reproduced across BIR compliance references summarizing the provision.

The rate structure that flows from this heading — 5%/10% for individuals, 10%/15% for corporations — does not vary by which specific label a payor chooses beneath it.

Two labeling conventions payors use in practice #

Because the regulation does not carve out a dedicated category for voice-over or podcast work, payors have settled into two different — and both defensible — conventions, and a freelancer should confirm which one their specific payor and RDO apply rather than assume either one by default.

• Talent-fee convention. Ad agencies and production houses producing radio, TV, or streaming commercials often treat recorded voice work as part of the same performance/talent income bucket as other on-air or on-camera talent, using the talent-specific ATC codes (WI020/WI030/WI080, or their 10% counterparts) described in BIR Form 2307 for Talent Fees. Under this convention, a voice actor recording a 30-second commercial spot is classified alongside the singers, emcees, and on-camera performers that RR No. 11-2018 names explicitly.
• General professional-fee convention. E-learning platforms, corporate training providers, and audiobook publishers more often treat a freelance narrator as an individually rendered technical or creative service provider — the same treatment applied to freelance translators and interpreters in BIR Form 2307 for Translators and Interpreters, which notes that the professional-fee bracket “is illustrative rather than exhaustive” and reaches any individually rendered specialized service regardless of whether a professional license is involved. Under this convention, the freelancer’s BIR Form 2307 shows the general codes WI010 at 5% or WI011 at 10%.

Neither convention is wrong on its face, because both sit inside the same Section 2.57.2(A) bracket and produce the same rate tier for an individual payee. What a freelancer should not do is assume the label without checking: ask the payor which ATC they intend to use, and if the amount withheld does not match the expected 5%/10% tier for your declared status, raise it before the certificate is finalized rather than after — see common BIR Form 2307 mistakes for what an ATC mismatch does to a payee’s alphalist reconciliation.

The rate is the same regardless of which ATC label applies #

Whichever convention a payor follows, an individual freelance voice-over artist or podcast host lands on the identical 5%/10% rate tier, and a corporate production company lands on the identical 10%/15% tier — only the ATC label on the certificate differs, not the withholding math.

A production or studio company organized as a corporation — rather than an individual freelancer — that provides voice or audio production services is withheld under the corporate professional-fee tiers regardless of labeling convention: 10% (ATC WC010) if gross income for the current year does not exceed ₱720,000, or 15% (ATC WC011) if it exceeds ₱720,000. The same sworn-declaration mechanic that decides an individual’s rate has no corporate equivalent — corporate payees are simply tested against the ₱720,000 threshold.

Worked example: the same freelancer, two payors, two labels #

Freelance voice-over artist Mr. Ramos does both e-learning narration and radio commercial work. His current-year gross income is ₱1,500,000, he is non-VAT registered, and he has an Income Payee’s Sworn Declaration of Gross Receipts/Sales on file with each of his regular clients.

Engagement 1 — an e-learning company. The company pays Mr. Ramos ₱25,000 to narrate a corporate training video. It classifies the payment under the general professional-fee convention, using ATC WI010 at 5%.

Engagement 2 — an ad agency. The same Mr. Ramos records a radio commercial voice track for an ad agency, also for ₱25,000. The agency follows its own internal convention of treating recorded commercial voice work like other talent income, and applies the talent-fee ATC instead. Because the sworn declaration and income level are unchanged, the rate tier is still 5% — only the certificate’s ATC label differs, showing the talent-specific code rather than WI010.

Both engagements withhold ₱1,250 and pay Mr. Ramos ₱23,750 net. The only difference between the two BIR Form 2307 certificates he receives is which ATC code is printed on them — a documentation difference, not a tax difference — and both amounts are creditable against his income tax due on BIR Form 1701 when he files, whether reported through SAWT or matched against the respective payor’s Quarterly Alphalist of Payees. Mr. Ramos should keep both certificates and confirm with each payor, in advance, which ATC convention they intend to use, so any mismatch against his own records surfaces before filing rather than after.

Frequently asked questions #

Is a freelance voice-over artist paid a professional fee or a talent fee under BIR Form 2307? #

It genuinely depends on the payor’s own classification convention. Revenue Regulations No. 2-98, Section 2.57.2(A), as amended by RR No. 11-2018, groups professional fees, talent fees, and commissions under the same withholding item and the same 5%/10% individual rate structure, so the underlying tax treatment does not change based on the label. Some payors — particularly ad agencies producing on-air commercials — use the talent-specific ATC codes described for entertainers. Others — particularly e-learning and corporate training clients — use the general professional-fee ATC WI010/WI011, treating voice-over work like any other individually rendered technical or creative service. Confirm with your specific payor which convention they apply.

What withholding tax rate applies to a freelance voice-over artist or podcast host? #

Under either labeling convention, an individual freelance voice-over artist or podcast host is withheld 5% if current-year gross income does not exceed ₱3,000,000 and a sworn declaration is on file, or 10% if income exceeds ₱3,000,000, the payee is VAT-registered, or no sworn declaration is on file. The rate tier is identical whether the payor’s certificate shows the general professional-fee ATC or a talent-specific ATC.

Which ATC code should an e-learning company use to pay a freelance narrator? #

Many e-learning, corporate training, and audiobook clients treat a freelance voice-over artist as an individually rendered technical or creative professional service, similar to how translators and interpreters are classified, and use the general professional-fee ATC WI010 at 5% or WI011 at 10%. This is a common convention but not the only one in use — some payors instead apply the talent-specific codes.

How is a voice-production studio organized as a corporation withheld differently from a freelance voice-over artist? #

A production or studio company organized as a corporation that provides voice or audio production services is withheld at the corporate professional-fee rate rather than the individual rate — 10% (ATC WC010) if gross income for the current year does not exceed ₱720,000, or 15% (ATC WC011) if it exceeds ₱720,000 — instead of the 5%/10% individual bands that apply to a freelancer paid directly.

Summary #

A freelance voice-over artist or podcast host does not fall neatly into either the talent-fee category described in BIR Form 2307 for Talent Fees or the general professional-fee category described in BIR Form 2307 for Professional Fees — RR No. 2-98’s Section 2.57.2(A) groups both under the same withholding item, and payors split between the two conventions depending on the nature of the client, much as the language-services comparison in BIR Form 2307 for Translators and Interpreters illustrates for a similarly individually rendered service. Whichever ATC label a payor chooses, an individual freelancer lands on the same 5%/10% rate tier and a corporate production company lands on the same 10%/15% tier, so the practical safeguard is confirming the convention with each payor and keeping the sworn declaration current — not chasing a single “correct” ATC code that the regulation itself does not spell out.