{"id":5425,"date":"2019-04-24T17:50:06","date_gmt":"2019-04-24T09:50:06","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?page_id=5425"},"modified":"2026-04-27T16:05:42","modified_gmt":"2026-04-27T08:05:42","slug":"bir-form-2316","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/bir-form-2316\/","title":{"rendered":"BIR Form 2316 – Employer Filing"},"content":{"rendered":"\t\t
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BIR Form 2316 \u2013 Employer Filing<\/h1>\t\t\t\t<\/div>\n\t\t\t\t
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What is BIR Form 2316?<\/b><\/p>

BIR Form 2316 or also known as the Certificate of Compensation Payment or Income Tax Withheld is a yearly certificate that needs to be issued by the employer to its employees subjected to the declaration of final tax. Employers are required to withhold taxes from employee\u2019s salary based on the latest TRAIN Law which must reflect in the BIR Form 2316.<\/p>

Who needs to file BIR Form 2316?<\/b><\/p>

The BIR Form 2316 shall be filed by the employer to the Bureau. Which indicates the total amount that was paid to employees, together with the taxes withheld during the whole calendar year.<\/p>

How to accomplish the form?<\/b><\/p>

Supply the Employee\u2019s details, make sure their details are correct especially the period. New hires during the year must reflect the hiring date and not the first day of the previous year. Period To must be December 31 of the previous year unless the employee resigned.<\/p>

Give the Total Non-Taxable\/Exempt Compensation Income (must not exceed Php90,000 during the year), Taxable Compensation Income for the previous year, Supplementary Income are those compensation received by the employee on a case by case.<\/p>

Make your company\u2019s details available in the Employer\u2019s Information (Present) and Employer\u2019s Information (Previous) if the Employee has his\/her 2316 from their previous company.<\/p>

In the Summary, compute the value as per indicated and based on the records provided.<\/p>

On the last part of the form, authorized agent and the employee must sign with his\/her CTC number, place of issue and amount paid. Then Substituted filing must also be accomplished for those employees who only have one employer and no other source of income during the previous year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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When to file BIR Form 2316?<\/b><\/p>

BIR Form 2316 must be submitted January of the following year. BIR usually requires two (2) copies; employee must have one (1) copy and a copy for the employer for filing purposes. Read more about the RMC here.<\/p>

BE AT EASE WITH THE BIR FORM 2316 PREPARATION!<\/b><\/p>

Never stress out in preparing the form with the QNE Payroll Software where Employee Income and Withholding Taxes are automatically computed. To know more about QNE Payroll System and QNE Accounting System, talk to us and schedule a free demo at 09177104722 or email us at sales@qne.com.ph.<\/p>

If you are interested in upgrading to a BIR-Ready Online Accounting System<\/a>, QNE Software PH is offering a FREE 1-on-1 Consultation with QNE Experts. Take this opportunity to explore and discover how QNE can help your business. Signup now.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

First, what is BIR Form 2316? It is the Certificate of Compensation Payment or Income Tax Withheld. Employers are required to withhold taxes from employee\u2019s salary based on the latest TRAIN Law which must reflect in the BIR Form 2316…<\/p>\n","protected":false},"author":1,"featured_media":7207,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[26,20],"tags":[],"class_list":["post-5425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-new-and-updates","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/5425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=5425"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/5425\/revisions"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=5425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=5425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=5425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}