If you worked for two different employers during the same taxable year in the Philippines—whether you switched jobs midway through or held two positions at the same time—you are generally required to file your own Annual Income Tax Return using BIR Form 1700. Many employees assume that because each company withheld taxes and issued a BIR Form 2316, everything is already settled. In reality, the presence of multiple employers removes you from the “substituted filing” system, and the responsibility to consolidate your income and taxes shifts to you.

This article explains exactly why this happens, what the law requires, how to file correctly, and what practical steps you should take so you avoid penalties, claim any refund you are entitled to, and stay compliant.

Why Multiple Employers Trigger a Personal Filing Requirement

Under the Philippine tax system, most employees who receive only compensation income (salary, allowances, commissions, overtime, and similar payments) from a single employer qualify for substituted filing. In this setup, your employer withholds the correct tax throughout the year, issues you BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld), and files BIR Form 1604-C on your behalf. Your Form 2316 then serves as your official Annual Income Tax Return—you do not need to file anything yourself.

The rules change when you have two or more employers during the taxable year. The National Internal Revenue Code of 1997, as amended, together with its implementing regulations (including Revenue Regulations on withholding tax on compensation and subsequent Revenue Memorandum Circulars such as RMC No. 34-2025), provides that an individual deriving compensation income from two or more employers at any time during the taxable year must file an income tax return. This covers both concurrent employment (two jobs at once) and successive employment (you changed jobs during the year).

Even if your last employer asked for your previous Form 2316 and attempted a year-end adjustment, you are still not qualified for substituted filing. The law looks at the number of employers you had during the entire calendar year, not whether any single employer tried to reconcile everything.

Legal Basis for Filing BIR Form 1700

BIR Form 1700 is the Annual Income Tax Return for Individuals Earning Purely Compensation Income. You use this form when your only income comes from employment and you do not qualify for substituted filing.

Key legal references include:

Provisions of the National Internal Revenue Code of 1997 (as amended by the TRAIN Law under Republic Act No. 10963 and other laws) on the filing of returns and withholding of tax on compensation.
The specific rule that individuals receiving compensation from two or more employers must file their own return.
BIR Form 1700 instructions, which direct taxpayers to use Schedule 1 to list details from each employer.

If you also had business, professional, or other non-compensation income (even from a small side activity), you generally file BIR Form 1701 or 1701A instead. Pure compensation from employment alone points to Form 1700.

Step-by-Step Guide to Filing BIR Form 1700 with Multiple Employers

Collect your BIR Form 2316 from every employer.
Employers are required to issue this certificate (usually by the end of January of the following year). Contact HR or payroll of each company you worked for during the taxable year. Keep the original or a clear copy. Verify that the employer’s TIN, your TIN, gross compensation, taxable compensation, and tax withheld match your records.
Determine your total taxable compensation.
Add up the taxable compensation figures from all your Forms 2316. Exclude non-taxable items such as the first ₱90,000 of 13th-month pay and other benefits, de minimis benefits within BIR limits, and mandatory contributions (SSS, PhilHealth, Pag-IBIG) that were already deducted. The 2316 should already reflect the taxable portion in the relevant column.
Download and prepare the form using eBIRForms.
Go to the official BIR website and download the latest Offline eBIRForms Package. Install it on your computer. Create a new BIR Form 1700 for the correct taxable year. In Schedule 1 (Gross Compensation Income and Tax Withheld), enter the details of each employer separately—name, TIN, compensation subject to graduated rates, and tax withheld. The form allows additional sheets if you had more than two or three employers. Total the amounts in the summary lines.
Compute your tax due or refundable amount.
Apply the current graduated income tax rates to your combined taxable compensation:
- ₱0 – ₱250,000: 0%
- ₱250,001 – ₱400,000: 15% of the excess over ₱250,000
- ₱400,001 – ₱800,000: ₱22,500 + 20% of the excess over ₱400,000
- ₱800,001 – ₱2,000,000: ₱102,500 + 25% of the excess over ₱800,000
- ₱2,000,001 – ₱8,000,000: ₱402,500 + 30% of the excess over ₱2,000,000
- Over ₱8,000,000: ₱2,202,500 + 35% of the excess over ₱8,000,000
Subtract the total tax already withheld (sum from all 2316s). The result shows whether you have tax still due or an overpayment (refundable or creditable to the next year).
File the return and pay (if applicable).
File electronically through the eBIRForms system on or before April 15 of the year following the taxable year. If you have tax due, pay it through BIR e-payment channels or at an Authorized Agent Bank (AAB). Print the Tax Return Receipt Confirmation and keep it with your records. For certain attachments or when required by current BIR guidelines, use the Electronic Attachment Filing System (eAFS) portal to upload supporting documents such as scanned 2316s.
Keep complete records.
Retain copies of the filed return, all 2316s, proof of payment (if any), and the confirmation receipt for at least five years or longer if you expect a refund claim to be processed.

Common Scenarios and Pitfalls

Many ordinary Filipinos face these situations:

You resigned in June and started a new job in July. Both companies count as employers for the year—you must file Form 1700 even if the second employer tried to annualize your income.
You had a full-time job and a part-time evening or weekend job. Neither employer can see the other’s payroll, so consolidation through your own return is required.
You are a foreigner (resident alien or non-resident alien engaged in trade or business in the Philippines) earning compensation from Philippine sources. The same multiple-employer rule applies.
Your total tax withheld turned out higher than the tax due on your combined income. Filing Form 1700 allows you to claim the refund. Many people miss this opportunity by not filing.
One of your employers failed to issue Form 2316. Follow up in writing. In extreme cases, you may reconstruct using payslips and bank statements, but obtaining the official certificate is strongly preferred.

A frequent mistake is assuming “my employer already filed everything.” Substituted filing does not apply once you had more than one employer. Another common error is using the wrong form—if you had any professional fees, business income, or rental income, switch to Form 1701.

Practical Realities: Timelines, Costs, and Government Processes

Deadline: April 15 following the close of the calendar year (most individuals use the calendar year). Late filing triggers a 25% surcharge on the tax due, plus interest (currently 12% per annum or the prevailing rate) and possible compromise penalties.
No filing fee for the return itself. You only pay any tax still due.
Processing of refunds: Overpayments shown on a timely filed Form 1700 are generally processed by the BIR, though it may take several months and could involve verification. Carry-over of the credit to the next year is often simpler if you expect to file again.
Where to get help: Revenue District Offices (RDOs) can answer basic questions. Many taxpayers use accredited tax agents or accountants for the actual preparation, especially when numbers are complicated or a refund is involved. The BIR also releases annual reminders and video guides through its official channels and RDO Facebook pages.

Frequently Asked Questions

What if each of my employers already withheld tax correctly on their own payroll—do I still need to file?
Yes. Even when each employer withholds properly based on their own records, combining the incomes can push you into a higher tax bracket. Filing Form 1700 reconciles the difference so you either pay any shortfall or receive a refund for any over-withholding.

Does changing jobs mid-year count as having two employers?
Yes. Successive employment during the same taxable year disqualifies you from substituted filing. You must file Form 1700 and consolidate the income from both (or all) employers.

Can I file BIR Form 1700 even if I expect a refund?
Yes. In fact, filing is the proper way to claim any over-withheld tax. Indicate the refund option in the form. Keep all supporting documents for possible BIR verification.

What documents do I really need?
Primarily the signed BIR Form 2316 from every employer you had during the year. You will also need your TIN, personal details, and records of any tax payments you make with the return. No notarization is normally required for electronic filing.

How do I file electronically if I have multiple employers?
Use the latest eBIRForms package from the BIR website. In Schedule 1 of Form 1700, list each employer on a separate line or additional sheet. Total the compensation and tax withheld columns. Submit the return online and pay any amount due through accredited channels.

What happens if I miss the April 15 deadline?
You will incur a 25% surcharge on any tax due, plus interest and possible compromise penalties. File as soon as possible to limit further interest. If you are due a refund, late filing may still allow you to claim it, but processing can be delayed.

Does this rule apply to foreigners working in the Philippines?
Yes, generally. Resident aliens and non-resident aliens engaged in trade or business in the Philippines who receive compensation from Philippine sources follow the same rules. If you had two or more employers, file Form 1700. Confirm your tax residency status and any treaty benefits with a tax professional if you are a non-resident.

What if I also earned money from freelance work or a small business?
You likely have mixed income. Use BIR Form 1701 (or 1701A if you qualify for optional standard deduction or the 8% flat rate on gross sales/receipts) instead of or in addition to Form 1700. Pure compensation from employment alone qualifies for Form 1700.

Can my spouse and I file one joint return?
If both of you are compensation earners and at least one of you is required to file because of multiple employers, you may file a joint Form 1700 combining your incomes and tax credits, subject to the form’s rules on spousal reporting.

Where can I check the latest eBIRForms version or get official guidance?
Visit the official Bureau of Internal Revenue website (bir.gov.ph) for the current eBIRForms package, downloadable forms, and Revenue Memorandum Circulars. Your local Revenue District Office can also provide guidance on filing procedures.

Key Takeaways

Having two or more employers (concurrent or successive) during the taxable year means you do not qualify for substituted filing and must file BIR Form 1700 yourself.
The purpose of filing is to consolidate your total taxable compensation and total taxes withheld so the correct progressive tax rate is applied and any over- or under-withholding is settled.
Gather BIR Form 2316 from every employer, use eBIRForms to complete Schedule 1 with details from each employer, and file on or before April 15.
Filing protects you from penalties, allows you to claim refunds when over-withheld, and creates an official record of your tax compliance.
If you had any non-compensation income, confirm whether you need Form 1701 instead.
Start early—request your 2316 certificates promptly and prepare your figures before the deadline to avoid last-minute stress and additional interest.

Understanding these rules puts you in control of your tax situation. Many employees in the Philippines successfully file Form 1700 every year after job changes or multiple roles. Taking the time to consolidate your records and file correctly gives you peace of mind and ensures you meet your obligations under Philippine tax law.