How to Prepare and File BIR Form 2316
Learn the exact process of generating, signing, and distributing the Certificate of Compensation Payment / Tax Withheld (BIR Form 2316) for your employees.
Generate the Annualized Payroll Data
At the end of the calendar year (or upon employee resignation), consolidate the employee's total gross compensation, non-taxable income (like 13th month pay up to ₱90,000), and taxable income.
Calculate Total Taxes Withheld
Sum up the monthly withholding taxes (from BIR Form 1601-C) deducted from the employee throughout the year.
Fill Out BIR Form 2316
Complete the form with the employer's details, employee's TIN and demographics, and the exact breakdown of compensation and taxes. (PayrollEasy automates this entire step).
Sign and Distribute
The authorized representative of the employer must sign the form. Issue three (3) copies to the employee for their signature on or before January 31 of the succeeding year.
Submit to BIR (Substituted Filing)
For employees qualified for substituted filing, submit the signed 2316 forms to the BIR along with the Certified List of Employees Qualified for Substituted Filing on or before February 28.