If you changed jobs in the Philippines during the same calendar year, you probably received a BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) from your previous employer and another one from your new employer. Many people assume their tax obligations end there because withholding already happened. In reality, having more than one employer in a single taxable year usually means you must file your own annual income tax return using BIR Form 1700.

This requirement exists because each employer withholds tax only on the compensation they paid you, using tables that treat their payroll as your sole source of income. When income comes from two or more sources — whether you worked two jobs at the same time or moved from one company to another mid-year — the Bureau of Internal Revenue (BIR) needs you to consolidate everything in one return so the correct total tax can be determined under the graduated rates of the National Internal Revenue Code (NIRC), as amended by the TRAIN Law (Republic Act No. 10963).

Understanding Substituted Filing vs. Filing BIR Form 1700

Under the NIRC and its implementing rules (including rules on substituted filing), your employer’s BIR Form 1604-C (Annual Information Return on Income Taxes Withheld on Compensation) together with the BIR Form 2316 they issue can serve as your “substitute” annual income tax return. This substituted filing applies only when all of the following are true:

You earned purely compensation income (no business or professional income).
You had only one employer throughout the entire calendar year.
The tax withheld by that employer equals your actual tax due.
Your employer properly filed Form 1604-C and issued you a properly accomplished Form 2316.

When you change jobs, you automatically have two (or more) employers in that taxable year. Substituted filing no longer applies, and you become responsible for filing BIR Form 1700 yourself. This rule covers both concurrent employment (two jobs at once) and successive employment (resigning from one job and starting another later in the same year). BIR Revenue District Offices regularly remind taxpayers of this exact situation: if you switched employers during the year, you need to consolidate and file.

Legal Basis

The obligation comes primarily from Section 51 of the NIRC (filing of income tax returns) and the rules on withholding under Section 79. The exception allowing substituted filing for single-employer compensation earners is expressly limited; individuals who derive compensation from two or more employers at any time during the taxable year must file their own return. The TRAIN Law’s revised tax brackets and the 0% rate on the first ₱250,000 of taxable income did not remove this filing requirement for multiple-employer situations.

Step-by-Step: What to Do When You Change Jobs

While still employed or upon resignation — Request your BIR Form 2316 from the separating employer. Under BIR rules, when employment ends before December 31, the employer must issue the form on the day the last compensation (including final pay) is paid, or within a reasonable time thereafter. Ask for it in writing and keep a copy of your request.
Start the new job — Your new employer will begin its own withholding. During onboarding, they may ask for a copy of the previous employer’s Form 2316 for their records. Provide it, but remember they will not file your annual return for you.
Throughout the year and early the following year — Keep all payslips, pay stubs, and any separation documents. These help verify the figures on your Form 2316s.
By January 31 of the following year (or earlier) — Make sure you have received Form 2316 from every employer you had during the previous calendar year. If any employer is delaying, follow up in writing and, if needed, visit their HR or payroll department.
Before April 15 — Prepare and file BIR Form 1700. This is the deadline for the annual income tax return covering the previous year’s income.

How to File BIR Form 1700

You can file electronically or manually:

Electronic filing (recommended): Download the latest eBIRForms package from the official BIR website (bir.gov.ph). The form includes Schedule 1 where you list gross compensation and tax withheld from each employer. After filling it out, you can file through the BIR’s Electronic Filing and Payment System (eFPS) if you are enrolled, or use the eBIRForms facility. Some taxpayers use accredited tax software or online platforms that integrate with BIR systems for convenience.
Manual filing: Accomplish the paper form and file it, together with supporting documents, at the Revenue District Office (RDO) where you are registered as a taxpayer (usually the RDO covering your residence or place of employment).

When you file, the form will show your total gross compensation from all employers, total tax already withheld, and the computed tax due based on the current graduated rates (0% on the first ₱250,000 of taxable income, then 15%, 20%, 25%, 30%, or 35% on higher brackets). If total tax withheld exceeds tax due, you may be entitled to a refund. If there is a deficiency, you must pay it (plus any applicable interest if late).

Documents You Typically Need

Document	Purpose	Notes
BIR Form 2316 from each employer	Proof of compensation received and tax withheld	One from every employer you had that year; request immediately upon separation
Accomplished BIR Form 1700	Your annual return	Electronic or paper version
TIN (Tax Identification Number)	Identification	Must be indicated on the form
Payslips or payroll records (optional but helpful)	Verification if figures are questioned	Keep for your records
BIR Form 0605 (if paying tax due)	Payment form	Use when settling any balance
Valid ID (for manual filing)	Verification at RDO	Bring original and photocopy

Common Scenarios and Practical Challenges

Many ordinary employees face these situations:

You resigned in June and started a new job in July. You now have two Form 2316s and must file Form 1700 even if your total income is below ₱250,000.
You had a short project-based or probationary role earlier in the year before landing a regular job. That still counts as a separate employer.
Your previous employer is slow to release the Form 2316. Document your requests; persistent follow-up or a visit to their office usually resolves it. In extreme cases, you can raise the matter with the BIR.
You are a resident alien or foreigner working in the Philippines. The same rules generally apply to your Philippine-sourced compensation income.
You received separation pay or 13th-month pay upon resignation. These are usually reflected in the Form 2316 as part of taxable compensation (subject to applicable exemptions and ceilings).

A frequent mistake is assuming the new employer will “take care of everything.” They will not. Another is waiting until the last minute to request the previous employer’s Form 2316, only to discover the company has already archived records or changed payroll providers.

Frequently Asked Questions

Do I really need to file BIR Form 1700 if I only changed jobs once and my total income is modest?
Yes. The multiple-employer rule requires filing regardless of income level or whether additional tax is due. Filing also gives you the opportunity to claim any refund if you were over-withheld overall.

Can my new employer consolidate my previous job’s income and file for me?
No. Each employer only handles withholding and reporting for the compensation they paid. You must consolidate everything yourself by filing Form 1700.

What if I don’t file?
You may face a 25% surcharge on any tax due, interest (currently 12% per year or as prescribed), and possible compromise penalties. The BIR can also assess you later during an audit or matching of records from the different employers’ 1604-C filings.

How long does it take to get a tax refund after filing Form 1700?
Processing times vary. If your return shows a refundable amount, you may need to file a separate refund claim with supporting documents. Many taxpayers receive refunds within several months, but complete records and correct filing speed things up.

Do I need to file if one of my employers was a government agency and the other was private?
Yes. The rule applies to all employers — private companies, government agencies, or even project-based engagements — as long as you received compensation income from more than one source in the same year.

Is BIR Form 1700 the same as the form self-employed people use?
No. Purely compensation earners use Form 1700. If you also have business or professional income, you generally use Form 1701 or 1701A (mixed income).

Can I file Form 1700 late and still claim a refund?
You can file late, but any refund claim may be affected by prescription periods, and you will likely incur penalties on any tax that was actually due (even if offset by refund).

How do I know if my tax was “correctly withheld” by each employer?
You don’t have to calculate it yourself in advance. When you prepare Form 1700, the form and the BIR’s system will compare total tax due on your combined income against total tax withheld. Any difference is automatically reflected as payable or refundable.

Key Takeaways

Changing jobs during the calendar year means you had multiple employers, which generally disqualifies you from substituted filing and requires you to file BIR Form 1700.
Request your BIR Form 2316 from every employer, especially the previous one upon resignation or final pay.
Consolidate all your compensation income and taxes withheld in one return so the correct tax under the graduated rates can be determined.
File on or before April 15 of the following year, preferably electronically through eBIRForms.
Filing protects you from penalties and gives you the chance to recover any over-withheld taxes.
Keep clear records of every Form 2316 and communication with former employers — this is the most common practical bottleneck people encounter.

Staying on top of these steps after a job change helps you avoid surprises and keeps your tax records clean with the BIR. If your situation involves unusual circumstances (such as separation benefits, foreign employment, or multiple short-term engagements), gathering your documents early and preparing the return with complete information makes the process straightforward.