How to Demand and Obtain BIR Form 2316 from a Former Employer (Philippines)

This is a practical, law-grounded guide for employees in the Philippines who need BIR Form 2316 from a previous employer. It explains your rights, the employer’s duties, timelines, escalation paths, and includes ready-to-use templates.

1) What is BIR Form 2316 and why you need it

BIR Form 2316 (Certificate of Compensation Payment/Tax Withheld) is the government-prescribed certificate that shows:

Your total compensation from an employer for a calendar year, and
The withholding tax the employer deducted and remitted to the BIR on your behalf.

You’ll typically need it for:

Substituted filing of your income tax return (if qualified),
On-boarding with a new employer (for year-end “annualization”),
Loans, visas, scholarships, or other verifications,
Personal record-keeping and reconciling taxes.

2) Legal basis (what the law requires)

The National Internal Revenue Code (NIRC) requires employers who withhold income tax on compensation to furnish employees a written statement of compensation and taxes withheld for the year.
The BIR implements this through revenue regulations on withholding tax (commonly referred to as RR No. 2-98, as amended) and related issuances prescribing BIR Form 2316 as the standard certificate.
Employers must issue the certificate to the employee and submit their copy to the BIR with the applicable annual information returns/alphalist within the prescribed deadlines.

The duty to furnish 2316 is a statutory obligation, not a discretionary company policy.

3) Who must issue it—and when

A. If you stayed with one employer the whole year

That employer must furnish you BIR Form 2316 for the year (usually by late January of the following year, per BIR’s annual schedules).
If you qualify for substituted filing (purely compensation income from one employer for the year and the tax due equals tax withheld), your signed 2316 serves as your ITR; you don’t file a separate annual return.

B. If you resigned or transferred during the year

You are entitled to two kinds of 2316 in sequence:

Partial-year 2316 from your former employer (covering January 1 up to your separation date).
- This should be released upon or shortly after separation so you can give it to your next employer.
Final 2316 from your last employer of the year (covering the entire year after annualization), issued after year-end (generally by late January).

Why this matters: Your new employer cannot correctly annualize your tax without the partial-year 2316 from the former employer, which can cause under- or over-withholding and potential issues at year-end.

C. If you were minimum wage or zero-tax

You still get a Form 2316 (it will show compensation and that no tax was due/withheld where applicable).

D. Digital or physical copies

2316 may be issued physically signed or electronically signed/issued, consistent with BIR rules on e-signatures and electronic documents. Employers should ensure the employee copy matches what they file with BIR.

4) Your rights vs. employer’s obligations

You have the right to receive your 2316 as the data subject (Data Privacy Act) and as the taxpayer for whom tax was withheld (NIRC).
Employers are obligated to furnish 2316; they cannot lawfully condition release on “clearance,” “asset return,” or other internal requirements. Internal policies cannot override tax laws.
Incorrect 2316 (wrong TIN/amounts) must be corrected by the employer and, where necessary, accompanied by amended filings with the BIR.

5) Exact deadlines (what to expect)

Employee copy: Typically by the end of January following the close of the calendar year. For resigned employees, the partial-year certificate is due at or shortly after separation so you can give it to your new employer for annualization.
Employer filing with BIR: Employers submit their BIR copies of 2316 together with the annual information return(s)/alphalist within BIR’s prescribed deadline(s) for that year (often late January/February; these may change via annual BIR issuances).

Tip: Because schedules may shift year to year, if HR says they’re “waiting for BIR dates,” you can still insist on your employee copy—the obligation to furnish you is distinct from the employer’s BIR filing.

6) Step-by-step: How to request and, if needed, demand your 2316

Step 1 — Make a polite written request (email)

Include:

Your full name and TIN
Employee ID (if any), position, and dates of employment
The calendar year(s) you’re requesting
A request for a clear scan/PDF (or pick-up instructions) and signature(s), and to ensure it matches what will be/was filed with BIR
A reasonable timeline (e.g., 5–7 business days)

Keep a copy. This becomes evidence of your attempt to obtain your 2316.

Step 2 — Follow up once

If no action, send a short follow-up (2–3 business days later). Note any urgency (e.g., tax filing or new employer annualization).

Step 3 — Send a formal demand letter (registered mail or personal service with receiving copy)

Address it to the HR/Payroll Head and authorized officer (e.g., CFO/Controller).
Cite the NIRC and BIR regulations requiring employers to furnish the certificate to employees.
Give a firm deadline (e.g., 5–10 business days) and state you will escalate to the BIR RDO that has jurisdiction over the employer if not complied with.
Attach your earlier email(s) and proof of identity/employment.

Step 4 — Escalate to the BIR

If the employer still does not comply:

File a complaint with the Revenue District Office (RDO) where your former employer is registered (or where you were registered if instructed).
Bring/attach: your IDs, TIN, employment proof (contract, payslips, COE), your email/demand letter trail, and any HR replies.
Ask the RDO for assistance in compelling the employer to furnish your 2316 and to correct any errors or file any missing submissions.

Optional — Labor assistance

While 2316 is a tax document (BIR jurisdiction), you may also seek help from DOLE if the withholding of statutory documents accompanies other labor standard violations (e.g., unpaid final pay). DOLE cannot replace the BIR’s role but may help with overall employer compliance issues.

7) If the employer is closed, unresponsive, or cannot be located

Try the following in parallel:

BIR route: Request assistance at your RDO regarding your 2316 on file (if your employer filed). The BIR may be able to confirm what was filed and advise on obtaining a copy/verification.
Successor entities: If your employer merged, was acquired, or changed name, track the successor company or liquidator; they generally inherit compliance responsibilities.
Personal documents: Gather payslips, remittance proofs, or previous 2316/2307 you may have; these support your case with the BIR if employer filing was deficient.
File your return yourself, if needed: If you do not qualify for substituted filing (e.g., multiple employers, or tax due ≠ tax withheld), you can file your annual return (BIR Form 1700 for purely compensation) using your best available records and coordinate with the BIR on any gaps from the missing 2316.

8) Common issues and how to fix them

Wrong TIN / name / address: Ask HR to reissue the 2316 with corrections and, if already filed with BIR, to amend their filing so your employee copy matches.
Amounts don’t match payslips: Provide a reconciliation (monthly totals vs. 2316). Employers must correct errors and, where necessary, adjust remittances or amend annual returns.
“We can’t release without clearance.” You can say: “Clearance is an internal policy; the NIRC requires furnishing employees their withholding certificate.” Offer to return assets, but do not accept indefinite withholding of your 2316.
“We’ll only give unsigned PDFs.” You are entitled to a properly executed certificate (signed by authorized company signatory and by you, where applicable). Electronic signatures are acceptable if compliant.
Lost your copy: You can ask the employer for a reprint/certified true copy of the same 2316 they issued. If the employer no longer has it, try the BIR path above.
Two or more employers in a year:
- Former employer: gives the partial-year 2316 (date of hire to separation).
- Final employer: after year-end annualization, gives the final 2316 for the entire year.
- If you cannot obtain the partial-year 2316, inform the final employer; you may need to file your own annual return to true-up.

9) Penalties & consequences for employers (why your demand has teeth)

The NIRC penalizes failures related to withholding, reporting, and furnishing information. An employer that fails or refuses to furnish 2316, or files incorrect/late submissions with the BIR, may face administrative penalties, surcharges/interest, and—in serious or willful cases—criminal penalties under the Tax Code.
Separate from penalties, non-issuance of 2316 harms employees’ compliance, which the BIR takes seriously when mediating complaints.

(Exact penalty amounts and filing dates can change via later BIR issuances; your RDO will apply the current schedule.)

10) Templates you can use

A) Initial email request (polite)

Subject: Request for BIR Form 2316 for Calendar Year [YYYY] – [Your Full Name], TIN [xxx-xxx-xxx]

Dear [HR/Payroll Name],

I was employed with [Company Name] as [Position] from [Start Date] to [End Date]. 
May I respectfully request my BIR Form 2316 for calendar year [YYYY], duly signed by the authorized signatory (PDF copy is fine).

Details:
• Name: [Your Full Name]
• TIN: [xxx-xxx-xxx]
• Employee ID: [if any]
• Employment period covered: [dates]

Kindly provide the certificate within [5–7] business days, or let me know if you need anything from me. 
Thank you very much.

Sincerely,
[Your Name]
[Mobile] [Email]

B) Formal demand letter (firm, with legal basis)

[Date]

[Name of HR/Payroll Head]
[Name of Authorized Officer, e.g., CFO/Controller]
[Company Name]
[Company Address]

Re: Demand for BIR Form 2316 (Calendar Year [YYYY]) – [Your Full Name], TIN [xxx-xxx-xxx]

Dear [Sir/Madam]:

I was employed by [Company Name] as [Position] from [Start Date] to [End Date]. Despite my prior written request(s) on [dates], I have not received my BIR Form 2316 for calendar year [YYYY].

Under the National Internal Revenue Code and BIR withholding tax regulations (including RR No. 2-98, as amended), employers are required to furnish employees a certificate of compensation and taxes withheld (BIR Form 2316). This legal duty is separate from internal clearance procedures.

I hereby DEMAND that my duly executed BIR Form 2316, reflecting accurate compensation and taxes withheld, be provided to me within [5/7/10] business days from receipt of this letter. Failing which, I will elevate this matter to the Revenue District Office having jurisdiction over [Company Name] for appropriate action and penalties.

Please send the signed certificate to my email at [email] and/or make it available for pick-up. I am enclosing proof of identity and employment.

Sincerely,
[Your Name]
[TIN / ID No.]
[Address / Contact]
Enclosures: (1) ID (2) Employment proof (3) Prior requests

C) Cover letter to the BIR RDO (escalation)

[Date]

The Revenue District Officer
BIR – RDO [No./Location]

Re: Request for Assistance – Non-issuance of BIR Form 2316 by Former Employer

Dear Sir/Madam:

I respectfully request assistance regarding the non-issuance of my BIR Form 2316 for calendar year [YYYY] by my former employer, [Company Name], where I was employed from [Start Date] to [End Date], TIN [xxx-xxx-xxx].

I have made multiple requests (copies attached) and sent a formal demand letter, but have not received my 2316. I am enclosing my identification, proof of employment, and relevant correspondence. I request that the BIR require [Company Name] to furnish my 2316 and/or advise on obtaining a copy of the certificate filed with the BIR, if already submitted.

Thank you for your assistance.

Respectfully,
[Your Name]
[TIN / Contact]
Enclosures: ID, COE/contract/payslips, email trail, demand letter

11) Quick FAQs

Q1: Can my former employer refuse to release my 2316 until I complete clearance? A: No. Clearance is an internal process. The duty to furnish 2316 is imposed by law and cannot be withheld indefinitely.

Q2: I had two employers last year. Who gives my “final” 2316? A: Your last employer of the year gives the final 2316 after annualization. Your former employer(s) must still issue partial-year 2316 for their respective covered periods.

Q3: Do I still need to file an annual return if I have 2316? A: If you qualify for substituted filing (purely compensation, one employer for the whole year, and tax due equals tax withheld), you generally don’t need to file a separate return. Otherwise, you must file (e.g., BIR Form 1700 for purely compensation).

Q4: Can the BIR give me a copy if my employer won’t? A: If your employer filed the 2316 with the BIR, the RDO may assist you in obtaining a copy/verification. If the employer never filed, the BIR will guide you on next steps (including employer enforcement and your own compliance).

Q5: The amounts on my 2316 are wrong. What do I do? A: Ask your employer to correct and reissue the 2316 and, if already filed with BIR, to amend their submissions so the employee and BIR copies match.

12) Practical checklist (save this)

Locate your TIN and employment dates
Email HR/Payroll your polite request (keep proof)
Follow up once; then send a formal demand (with deadline)
If unheeded, escalate to BIR RDO with IDs, proof, and your paper trail
For transfers, hand the partial-year 2316 to your new employer for annualization
For errors, insist on corrected 2316 and BIR-filed amendments
Keep your 2316 copies for at least 3–5 years for audit/loan/visa needs

13) Key takeaways

You are entitled by law to your BIR Form 2316.
Former employers must furnish a partial-year 2316 at or soon after separation; your last employer of the year must furnish the final 2316 after annualization.
If the employer delays or refuses, a formal demand and BIR RDO escalation are effective, lawful remedies.
Keep everything documented; accurate 2316s protect your compliance and finances.

This article is for general information in the Philippine setting and is not a substitute for legal advice tailored to your facts. If your case involves complex issues (e.g., employer closure, cross-border assignments, or large discrepancies), consider consulting a Philippine tax professional or lawyer.