How to Fill Out BIR Form 2316: A Step-by-Step Guide for Employers

BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) is filled from the employer’s payroll records for the calendar year: identify the employee and employers, summarize gross and taxable compensation and tax withheld, detail non-taxable versus taxable lines, then obtain both employer and employee signatures. Under Revenue Regulations (RR) No. 2-98 as amended (including RR No. 11-2013 / RR No. 11-2018 timing rules), the employee copy is due by January 31 of the following year.

This step-by-step guide is the “how to complete the form” companion to What Is BIR Form 2316? and BIR Form 2316 Deadlines. For substituted filing after the certificate is done, see Substituted Filing with BIR Form 2316.

What information do you gather before you start? #

Pull the same payroll and registration data you already use for monthly BIR Form 1601-C and the annual BIR Form 1604-C alphalist — Form 2316 should not invent new numbers.

Before filling each certificate, have on hand:

• Employee TIN, full name, registered address, birth date, contact number, and RDO code
• Whether the employee is a Minimum Wage Earner (MWE) for the MWE-specific lines
• Present employer TIN, registered name, address, and main vs secondary employer status (from BIR Form 2303)
• Previous-employer BIR Form 2316 amounts, if the employee transferred mid-year
• Year-to-date compensation: basic pay, allowances, 13th-month and other benefits, de minimis, mandatory contributions, tax withheld

How do you fill Parts I–III (employee and employers)? #

Parts I–III identify who was paid and who withheld — get these wrong and the certificate fails even if the peso amounts are perfect.

For a new hire mid-year, the period start date is the employment start date with you, not January 1. For a resignation, end the period on the last day of employment and issue the certificate with the last pay — see BIR Form 2316 for Resigned or Separated Employees.

How do you fill Part IV (summary and compensation details)? #

Part IV-A summarizes totals; Part IV-B itemizes non-taxable and taxable compensation from the present employer. Non-taxable lines typically include the tax-free portion of 13th-month pay and other benefits (statutory ceiling under TRAIN, commonly discussed as up to ₱90,000 — confirm the amount applicable to the year you are certifying), de minimis benefits, and the employee’s mandatory SSS / PhilHealth / Pag-IBIG / union-dues shares. Taxable lines cover basic salary and taxable allowances, taxable excess benefits, commissions, and other taxable compensation.

Worked example (fictional non-MWE employee, one employer, full year):

On Form 2316, the ₱35,000 / ₱12,000 / ₱18,500 flow to the non-taxable detail totals; the ₱420,000 flows to taxable compensation; Part IV-A shows gross compensation, taxable compensation, and ₱22,400 tax withheld. Those same figures must match the employee’s row on your 1604-C alphalist and the cumulative remittances on BIR Form 1601-C.

How do you finish signatures and delivery? #

Have the employer’s authorized representative and the employee both sign the certificate, then deliver the employee copy by the January 31 deadline (or with final pay if employment ended earlier). Under Revenue Memorandum Circular No. 29-2021, electronic signatures are accepted on BIR Form 2316 when the circular’s conditions are met — the same framework discussed for BIR Form 2307 electronic signatures.

Substituted-filing employees still need a signed Form 2316; the employer’s later February 28 BIR submission of duplicates and the certified list is a separate step described in the deadlines guide. If you discover an error after issuance, follow Fixing Errors on BIR Form 2316 rather than silently editing a copy the employee already used.

Frequently asked questions #

What parts does BIR Form 2316 have? #

BIR Form 2316 includes the year and period covered, Part I (employee information), Part II (present employer), Part III (previous employer, if any), Part IV-A (summary of compensation and tax withheld), and Part IV-B (details of non-taxable and taxable compensation from the present employer), followed by employer and employee signatures.

Where do 13th-month pay and de minimis benefits go on BIR Form 2316? #

Thirteenth-month pay and other benefits (within the statutory tax-free ceiling), de minimis benefits, and the employee’s mandatory SSS, PhilHealth, Pag-IBIG, and union-dues shares are reported under the non-taxable/exempt compensation detail lines in Part IV-B. Amounts in excess of the 13th-month/other-benefits ceiling are reported as taxable compensation.

Do both the employer and the employee have to sign BIR Form 2316? #

Yes. A valid BIR Form 2316 requires the signature of the employer’s authorized representative and the employee. Under Revenue Memorandum Circular No. 29-2021, electronic signatures are accepted on Form 2316 when the circular’s conditions are met.

When must the completed BIR Form 2316 be given to the employee? #

Under Revenue Regulations No. 11-2018 / RR No. 11-2013 amending RR No. 2-98, employers must furnish each employee’s BIR Form 2316 on or before January 31 of the year following the taxable year, or on the day of the last compensation payment if employment ends earlier.

Can I generate BIR Form 2316 from payroll data instead of filling the PDF by hand? #

Yes. Many employers generate the certificate from payroll records rather than typing the official PDF line by line, then have both parties sign. Whatever method you use, the figures must still reconcile to monthly BIR Form 1601-C remittances and the annual BIR Form 1604-C alphalist.

Summary #

Filling BIR Form 2316 is a reconciliation exercise: Parts I–III identify the parties, Part IV proves the year’s compensation and withholding, and dual signatures make the certificate usable for the employee and for substituted filing. Finish the certificates against your payroll totals before January 31, then align them with 1604-C so the BIR, the employee, and your remittance history all tell the same story.