A practical year-end payroll compliance checklist for Philippine employers: the December 24 deadline for 13th month pay, the January 15 DOLE compliance report, BIR Form 2316 and 1604-C/Alphalist deadlines, and SSS, PhilHealth and Pag-IBIG remittance reconciliation.
Who must get a Taxpayer Identification Number and when under NIRC Sec. 236, personal vs corporate TIN, Forms 1901/1902/1903/1904/1905, applying on ORUS, employee vs business registration, the one-TIN rule and Sec. 275 penalty, what an RDO is, and which BIR forms are monthly, quarterly and annual.
BIR Form 2316 is the annual Certificate of Compensation Payment/Tax Withheld every Philippine employer must issue — by January 31 for continuing employees, or on the day of last pay for anyone who separates mid-year. Learn what it must contain, how it enables substituted filing, and what to do if your employer refuses to issue it.