RR 11-2013: Submission of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) for Employees Qualifying Substituted Filing

On May 20, 2013, the Bureau of Internal Revenue issued Revenue Regulation (RR) 11-2013 entitledFiling/Submission of Hard Copy of the Certificate of Compensation Payment/Tax Withheld (BIR Form 2316) Covering Employees Who are Qualified for Substituted Filing, thereby Amending Revenue Regulations (RR) No. 2-98, as last amended by RR No. 010-08.


RR 11-2013 is issued in order to prescribe additional forms/documents to be filed by withholding agents in compliance with their duty to report income of their employees under the law.

Employer-employee relationship makes the employer a withholding agent in accordance with RR No. 2-98.  As a withholding agent, it needs to withhold certain tax on the compensation of the employees and issues a withholding tax certificate, in this case BIR Form No. 2316.  The original and duplicate copy of BIR Form No. 2316 is, as rule, given to the employee.

RR No. 11-2013 clarifies the following:

1. In cases covered by substituted filing, the employer shall furnish each employee with the original copy of BIR Form No. 2316 and file/submit to the BIR the duplicate copy not later than February 28 following the close of the calendar year.

2. Employers of Minimum Wage Earners (MWEs) are still required to issue BIR Form No. 2316 (June 2008 Encs version) to the MWEs on or before January 31 of the following year.

3. Failure (unless due to reasonable cause and not willful neglect) to submit/file BIR Form 2316 within the time required by RR 11-2013 will hold the employer/withholding agent liable of P1,000 for each failure, aggregate amount should not exceed P25,000.

4. Failure for two (2) consecutive years to submit/file BIR Form 2316 within the time required by RR 11-2013 shall be liable in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than P10,000.00) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.

You can download a copy of the Revenue Regulations No. 11-2013 using the link below.

Revenue Regulations No. 11-2013

Disclaimer: Opinions expressed in this article are that of the author and information provided are for general conceptual guidance for public information and are not substitute for expert advice. Contact support@philcpa.org for more information and if you want to avail professional services. Find us on Facebook!

Orlando Calundan is a CPA who has exposures in FS audit of entities in various industries such as real estate, food/restaurants, manufacturing, service organizations and BPOs, automotive, holding/investment companies and more. He also has exposure on internal audit engagements.


  1. Luz Cornejo says:

    Need pa po ba mag fill-up ng 1700 ng employees to be able to file 2316?
    E di kailangan din po ng CTC?

  2. No po. 2316 po ang need po pag magfile ng 1700. Pag purely compensation income earner po, di po kailangan ng 1700.

  3. Kahit po sa 2316, need din ng CTC, kahit di ka magfile ng 1700. Required po iyon. Ang ginagawa ng ibang company, binibigay nila sa employee yung 2316 for signature, tapos pinapakuha sila ng CTC sa munisipyo, ipepresent yung 2316 para makakuha ng CTC, tapos ilalagay yung details ng CTC sa 2316 para ibalik sa employer.

  4. Luz Cornejo says:

    Thank you very much po

  5. Anonymous says:

    Sir, yung duplicate copy ng 2316 ng employee na may Tax withheld lang ba ang isusubmit sa BIR before Feb.28? at yung MWE 2316 copy di na kelangan isubmit?

  6. Yes po, yung duplicate. Pero po dapat signed ng employer at employee yun at the same time, may CTC number na rin. Based po sa reading ng RR 11-2013, parang di naman po kailangang i-submit for minimum wage earners.

  7. Pag nagfile/submit po ba ang employer ng 2316 ng employees kailangan po ba tlaga ng details ng CTC or OK lang kahit wala nun?

  8. Thanks for the quick reply, sir. 🙂

  9. Ashierre Anne Villaron says:

    after filing sa bir, ung original poh ba ang ibibigay sa employee at duplicate ang maiiwan sa company? pls..?

  10. Per RR po sabi yung duplicate should be filed with the BIR pag substituted filing then yung original shall be give to the employee. Thanks.. 🙂

  11. Ashierre Anne Villaron says:

    Thank you 🙂

  12. Jinky Diaton says:

    pwede po b scan signature ang gamitin sa BIR 2316?

  13. yung sa BIR 2316 anong ibig sabihin nang amount paid? yong binayaran mo ba sa CTC? o yong binayaran mo na tax sa buong taon? thank you

  14. Amount withheld and remitted po. May separate section yung ctc.

  15. Leo S Ochoa says:

    tanung ko lang po regarding sa CTC number, pwede po bang passport ang gamitin instead na Cedula? thanks..

  16. Carmie Del Mar Torregoza says:

    paano po e.co-compute ang non-taxable/excempt compensation income? Gusto ko po malaman kung ano ang total. Thank you po.

    Basic Salary – – – – – – – P 7, 500.00 (Monthly Salary)
    13th Month Pay – – – – – P 3, 750.00 (6 months employed)
    SSS – – – – – – – – – – – – – P 750.00 (3 months contribution)
    Philhealth – – – – – – – – – P 300.00 (3 months contribution)
    Pag-Ibig – – – – – – – – – – P 300.00 (3 months contribution)

    Note: SSS, PhilHealth & Pag-Ibig are salary deduction.

  17. Don Billones says:

    good day po…kailan po ba puedi makapag request nag form 2316 pag naka 1 year lng o kahit less than a year ka sa employer puedi makahingi?

  18. If currently employed, every year-end. If resigned, upon claiming your final pay. Thanks!

  19. OnlyMe Iya says:

    Philippine Accounting Updates Hi Ive been reading all your conversations Im just curious ano po ung CTC? Thanks

  20. Mari Lou says:

    hi po… in absence po ng CTC, pwede po bang driver's license no or passport no nlng po ilagay? thank u po

  21. Joanna Talaid-Aballe says:

    OnlyMe Iya CTC is for Community Tax Certificate usually referred to as cedula.

  22. Joanna Talaid-Aballe says:

    Queries: (1) when does the employer have to submit the 2316 to BIR? On or before Feb 28?
    (2) If employee doesn't qualify for substituted filing, should employer submit the 2316 still to BIR?
    (3) If employee was separated before Dec 31 should employer still submit the 2316 to BIR?

  23. Oppa Tamayo says:

    Binabawasan po kmi ng tax every pay day, wla po kmi fill up n itr at 2316 form, paano po namin malalaman kung ipinagbabayad kmi ng tax. Wla din kmi nakukuha na annual tax refund. Pa help po kasi wla kmi alam kya feeling namin patuloy kmi nilalamangan ng employer namin…

    • Hingi po kayo ng copy ng BIR Form 2316 sa employer nyo (usually sa accounting). Pwede kasing wala talaga kayong refund, lalo na kapag sa year-end eh nag-annualize na at yung tax due nyo eh close sa tax withheld sa inyo.

  24. Good day po sir. Can you itimize po what does the "Other Benefits" mean in box no. 37 of form 2316 "13th Month Pay and Other Benefits"?

    And also, box no. 40 "Salaries and other forms of compensation"? Nasa Non-Taxable compensation income po siya.

    Thanks po.

  25. Good day Sir,
    want to confirm if who's responsible of submitting the BIR Form 2316 to BIR?
    If penalties apply dure to late submission is there any way of getting out of it?
    Salamat po 🙂

  26. Jake says:

    Ask lng po, i was an MWE during half of taxable year 2015 and later employed not as MWE during the half of taxable year 2015, my current employer now withholds tax on my salary, is there a need to file 1700 for Arpil 2016 ? i ve just received my 2316 on my previous employer last March 2016. thanks

  27. Depends on whether the employee is qualified for substituted filing or not. If yes, the employer, if not the employee.

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