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

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

  1. Frilyn C. Mortel-Mapalo · Edit

    hi sir.. need your answer ASAP. what if po napasa n nmin ung 2316 on time but the problem is walang sign ng employee ung 2316 ano po need gwin. Thanks

  2. 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

  3. 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.

  4. 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…

    1. 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.

  5. Joanna Talaid-Aballe · Edit

    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?

  6. Carmie Del Mar Torregoza · Edit

    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.

  7. 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?

  8. 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.


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