Year-end BIR: Form 2316 and 1604-C due Jan 31, 2027
Year-end season na for payroll. Three BIR deadlines land in the first two months of 2027 — and two of them on a Sunday, so don't leave them for the last weekend.
What's due, kanino, kailan
| What | To whom | Deadline for CY 2026 |
|---|---|---|
| BIR Form 2316 (Certificate of Compensation Payment / Tax Withheld) | Every employee — including minimum wage earners and those with no tax withheld | Jan 31, 2027 (Sunday) |
| BIR Form 1604-C with the alphalist of employees | BIR | Jan 31, 2027 (Sunday) |
| Duplicate 2316s + Certified List of Employees Qualified for Substituted Filing | BIR office where you're registered | Feb 28, 2027 (Sunday) |
Kung nag-resign ang empleyado
The Jan 31 date is for people still on the payroll. If employment ends before the year closes, the 2316 is due on the day the last payment of compensation is made (RR 2-98 Sec. 2.83.1, as amended by RR 11-2018).
Illustrative example only. Daisy resigns effective August 15, 2026; her final pay is released September 10, 2026. Her 2316 should be in her hands on September 10 — not January 31.
Form 2316 in triplicate
- Original — employee's copy
- Duplicate — BIR's copy
- Triplicate — employer's copy, kept for 10 years
It must be signed by both the employer (or authorized officer) and the employee. Employees qualified for substituted filing sign it, return it, and get back the original — that's their ITR already.
⚠️ Tandaan. Missing an information return like the 1604-C costs ₱1,000 per failure, up to ₱25,000 a year — before any other penalties for wrong withholding (BIR Form 1604-C Guidelines). Illustrative: two information returns filed late in one year → ₱2,000.
Checklist for HR / payroll
- ☐ Prepare a 2316 for every 2026 employee, MWEs included
- ☐ Resigned staff: 2316 released together with final pay
- ☐ Collect signatures; give back originals to substituted-filing employees
- ☐ File 1604-C with the alphalist by Friday, Jan 29, to be safe
- ☐ Submit duplicate 2316s + certified list by Feb 28, 2027
- ☐ File the employer copies — 10 years
Kung empleyado ka
No 2316 yet — from a former employer or the current one? Send a polite written request that cites the rule and the date, with a follow-up line if it doesn't come. Ready na ang letter, just fill in the blanks.
Open the Form 2316 request letter →
Legal basis: Revenue Regulations No. 2-98, Sec. 2.83.1, as amended by RR No. 11-2018, Sec. 12; Guidelines and Instructions for BIR Form No. 1604-C (January 2018) — bir.gov.ph.