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BIR Form 2316 · request · January 31

BIR Form 2316 request letter — due January 31, or on your final pay day if you left

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Short answer. Your employer gives your Form 2316 by January 31 — or on the day of your last pay if you resigned. Still employed: form 2316 on or before January 31 of the following year (RR 2-98, Sec. 2.83.1, as amended by RR 11-2018).

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  • Form 2316 due from your employertype the date
  • Reply date to write in your letter (suggested: 5 working days)type the date

Working days: Monday to Friday; public holidays are not deducted. Check your own case.

RR No. 2-98, Sec. 2.83.1, as amended by RR No. 11-2018: Form 2316 is furnished on or before January 31 of the following year, or — if employment ends before the year closes — on the day the last payment of compensation is made. The 5 working days are a suggestion for your letter, not a legal period.

BIR Form 2316 request letter Opening…
BIR Form 2316 request letter: first page

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Tell me the day your final pay was released, and I will show you when your Form 2316 was due.

If it is late, the follow-up letter is already written — just add your name and TIN.

Deadlines

The rules, with the source

WhatDeadlineSource
Still employedForm 2316 on or before January 31 of the following yearRR 2-98, Sec. 2.83.1, as amended by RR 11-2018
Left before the year endedon the day the last payment of compensation is madeRR 2-98, Sec. 2.83.1, as amended by RR 11-2018
New job in the same yeargive your new employer the 2316 from your previous employerRR 2-98, Sec. 2.83.1, as amended by RR 11-2018
Substituted filingsign the 2316 and return it to your employer; the employer files the list with the BIR by February 28RR 2-98, Sec. 2.83.1, as amended by RR 11-2018
No substituted filingthe 2316 is part of your income tax return, filed on or before April 15RR 2-98, Sec. 2.83.1, as amended by RR 11-2018
If the employer does not give ita ground for mandatory audit of the employer upon verified complaintRR 2-98, Sec. 2.83.1, as amended by RR 11-2018

Quoted from Revenue Regulations No. 11-2018 (Section 2.83.1). The BIR has moved some year-end deadlines before; check bir.gov.ph for an advisory for this year.

Step by step

What to do, in order

  1. 1

    Write the request

    E-mail to HR or payroll is enough; the letter below is ready.

  2. 2

    Say why you need it

    New employer, loan, visa or your own return — HR often prioritizes by purpose.

  3. 3

    Keep the sent copy

    The date you asked matters if you need to follow up.

  4. 4

    Sign if you qualify for substituted filing

    Sign the certificate and give it back; your employer signs and files the list.

  5. 5

    Follow up

    The follow-up letter is on the second page.

  6. 6

    Still nothing

    Ask your Revenue District Office (RDO) of the BIR for assistance.

Questions

When must my employer give my Form 2316?

On or before January 31 of the following year. If you left during the year, on the day your last pay is released (RR 2-98, Sec. 2.83.1, as amended by RR 11-2018).

I changed jobs this year. Do I need the 2316 from my old employer?

Yes. The regulation asks you to give your new employer the 2316 from your previous employer, so the year's tax is computed on all your compensation.

My employer will not release it. What can I do?

Send this letter and the follow-up. The regulation makes failure to furnish the 2316 a ground for a mandatory audit of the employer upon verified complaint — ask your BIR Revenue District Office how to file one.

Official sources

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