BIR Form 2316: What It Is and the Jan 31 Rule
Bureau of Internal Revenue · forms
Quick answer
BIR Form 2316 is the Certificate of Compensation Payment / Tax Withheld. Each employer issues one per employee showing total pay and tax withheld for the calendar year, on or before January 31 of the following year, or on the last payday if employment ends.
Last verified
Where these figures come from
About these figures: the numbers below come from BIR's official published sources: Bureau of Internal Revenue | List of BIR Forms, Certificates (https://www.bir.gov.ph/bir-forms, retrieved 2026-08-31); Bureau of Internal Revenue | Citizen's Charter (2026 Edition) (https://bir-cdn.bir.gov.ph/BIR/pdf/BIR%20Citizen's%20Charter%20(2026%20Edition)%20final.pdf, retrieved 2026-08-31). Agencies change fees and rates without notice, so confirm with BIR before you rely on them. Last verified: 2026-08-31.
BIR Form 2316 is the piece of paper that proves what you earned and what was withheld. Your employer owes it to you by January 31.
What BIR publishes about it
| Detail | |
|---|---|
| Full title | Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without Tax Withheld |
| Who accomplishes it | Each employer |
| Who receives it | Each employee receiving salaries, wages and other forms of remuneration |
| What it shows | The total amount paid and the taxes withheld during the calendar year |
| Issued on or before | January 31 of the succeeding year in which the compensation was paid |
| On termination of employment | The same day the last payment of wages is made |
| What it attaches to | The Annual Income Tax Return: 1700 for purely compensation income, 1701 for mixed income |
| Current version BIR publishes | 2316 Sep 2021 ENCS, in excel and pdf |
The two deadlines
| Situation | Deadline |
|---|---|
| You are still employed at year end | January 31 of the following year |
| Your employment ends during the year | The same day as the last payment of wages |
The second rule is the useful one. It means a resigning employee is entitled to the certificate at final pay, not in the following January.
Where it sits in the tax calendar
| Date | What happens |
|---|---|
| 31 December | The calendar year the certificate covers closes |
| January 31 | Employers issue Form 2316 |
| April 15 | Annual individual returns due: 1700, 1701, 1701A |
| May 15 | 1701Q, 1st quarter |
| August 15 | 1701Q, 2nd quarter |
| November 15 | 1701Q, 3rd quarter |
Between the certificate landing and the return being due there are about 2 months and 15 days. The ITR filing guide covers the deadlines and the exceptions in full.
Does a 2316 replace filing?
Not on its own. BIR publishes four exceptions to filing Form 1700, and only one of them is about withholding.
| # | Exception to filing Form 1700 |
|---|---|
| 1 | Taxable income does not exceed ₱250,000.00 |
| 2 | Pure compensation income from Philippine sources where the tax was correctly withheld under Section 79, meaning tax due equals tax withheld |
| 3 | Sole income subjected to final withholding tax under Section 57(A) |
| 4 | A minimum wage earner under Section 22(HH), or an individual exempt under the Tax Code or other laws |
Exception 2 carries BIR’s own proviso: an individual deriving compensation concurrently from two or more employers at any time during the taxable year shall file a return. Two jobs in one year is the common case, and it puts the return back on you.
2316 against the other certificates
| Form | Official title | Covers |
|---|---|---|
| 2316 | Certificate of Compensation Payment/Tax Withheld For Compensation Payment With or Without Tax Withheld | Compensation from an employer |
| 2307 | Certificate of Creditable Tax Withheld At Source | Income payments other than compensation |
| 2322 | Certificate of Donation | Donations |
BIR publishes the current versions as 2306 Jan 2018 ENCS, 2307 Jan 2018 ENCS, 2316 Sep 2021 ENCS and 2322 rev Dec 2014.
Which return your 2316 attaches to
| Your situation | Return | Due |
|---|---|---|
| Purely compensation income, and you must file | 1700 | April 15 |
| Employment plus a business or practice | 1701 | April 15 |
| Purely business or profession | 1701A | April 15 |
| Micro taxpayer, gross sales under ₱3,000,000 | 1701-MS | BIR publishes no filing date for this form |
| Small taxpayer, ₱3,000,000 to under ₱20,000,000 | 1701-MS | BIR publishes no filing date for this form |
What you need before any of this
| Item | Fee | Published time |
|---|---|---|
| TIN, local employee through ORUS | None | 3 days |
| TIN, local employee walk-in | None | 6 hours |
| TIN Card, first issue | Free of charge | 1 day |
| TIN Card, replacement | ₱100.00 | 1 day |
| Certification of a COR, ATP or TIN Card | ₱130.00 | 6 hours 17 minutes |
A local employee must register within 10 days of the date of employment, and the form is BIR Form 1902. The TIN registration guide and the 1901 against 1902 guide cover both.
How to file the return the certificate attaches to
| System | What BIR says it does |
|---|---|
| eBIRForms | An alternative mode of preparing and filing tax returns that is easier and more convenient |
| eFPS | Electronic processing and transmission of return information including attachments and taxes due, over the internet through the BIR website |
| ePay | Links to ePayment channels of accredited agent banks: online, card and mobile payments |
| eAFS | Online submission of filed ITRs, Audited Financial Statements and other attachments in PDF |
What this page does not cover
BIR does not publish, on the pages read for this guide, a penalty for an employer failing to issue Form 2316 on time, a rule on furnishing the certificate to a subsequent employer, the substituted filing rules, the line-by-line instructions printed on the form, or what to do when an employer refuses to release it. None of those are stated here.
Related
The ITR filing guide covers the return this certificate attaches to. TIN registration covers getting the number on it, and the TIN ID guide the card.
Frequently asked questions
- What is BIR Form 2316?
- The Certificate of Compensation Payment / Tax Withheld For Compensation Payment With or Without Tax Withheld. BIR describes it as a certificate accomplished and issued to each employee receiving salaries, wages and other forms of remuneration by each employer, indicating the total amount paid and the taxes withheld during the calendar year.
- When must my employer give it to me?
- On or before January 31 of the succeeding year in which the compensation was paid. Where employment is terminated, it is issued on the same day the last payment of wages is made.
- I resigned mid-year. When do I get it?
- On the same day your last payment of wages is made. That is BIR's published rule, and it is why a resignation clearance usually includes the certificate rather than making you come back for it in January.
- What do I do with it?
- BIR's own description says the certificate should in turn be attached to the Annual Income Tax Return: BIR Form 1700 for individuals receiving purely compensation income, or BIR Form 1701 for individuals with mixed income.
- Which version is current?
- BIR publishes the form as 2316 Sep 2021 ENCS, available in both excel and pdf from its List of BIR Forms page.
- How is it different from Form 2307?
- 2316 covers compensation paid by an employer to an employee. BIR Form 2307 is the Certificate of Creditable Tax Withheld At Source, which covers income payments other than compensation.
- Does having a 2316 mean I do not need to file an ITR?
- Not by itself. BIR's exceptions to filing Form 1700 include an individual whose pure compensation income had the tax correctly withheld under Section 79, meaning tax due equals tax withheld. But an individual deriving compensation concurrently from two or more employers at any time during the taxable year shall file a return.
- What if my new employer asks for it?
- That is the usual reason people chase it. BIR does not publish a rule on furnishing the certificate to a subsequent employer on the pages read for this guide, so no such rule is stated here. What is published is the issuance deadline and the attachment rule.