BIR Form No.
2316
September 2021(ENCS)
Certificate of Compensation
Payment/Tax Withheld
Payment/Tax Withheld
For Compensation Payment With or Without Tax Withheld
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Year (YYYY)
2025
2 For the Period
From (MM/DD)
To (MM/DD)
3 TIN
4 Employee's Name (Last Name, First Name, Middle Name)
5 RDO Code
6 Registered Address
6A ZIP Code
6B Local Home Address
6C ZIP Code
6D Foreign Address
7 Date of Birth (MM/DD/YYYY)
8 Contact Number
9 Statutory Minimum Wage rate per day
10 Statutory Minimum Wage rate per month
11 Minimum Wage Earner (MWE) whose compensation is exempt from withholding tax and not subject to income tax
12 TIN
13 Employer's Name
PACIFIC RIM MANAMKO CONSTRUCTORS INC.
14 Registered Address
Unit 1111-1112, Capital House Bldg., 9th Avenue, BGC, Taguig City
14A ZIP Code
1634
15 Type of Employer
X
Main Employer16 TIN
17 Employer's Name
18 Registered Address
18A ZIP Code
19
Gross Compensation Income from Present Employer (Sum of Items 38 and 52)
20
Less: Total Non-Taxable/Exempt Compensation Income from Present Employer (From Item 38)
21
Taxable Compensation Income from Present Employer (Item 19 Less Item 20) (From Item 52)
22
Add: Taxable Compensation Income from Previous Employer, if applicable
23
Gross Taxable Compensation Income (Sum of Items 21 and 22)
24
Tax Due
25
25A
25B
25A
25B
Amount of Taxes Withheld
25A Present Employer
25B Previous Employer, if applicable
26
Total Amount of Taxes Withheld as adjusted (Sum of Items 25A and 25B)
27
5% Tax Credit (PERA Act of 2008)
28
Total Taxes Withheld (Sum of Items 26 and 27)
29 Basic Salary (including the exempt P250,000 & below) or the Statutory Minimum Wage of the MWE
30 Holiday Pay (MWE)
31 Overtime Pay (MWE)
32 Night Shift Differential (MWE)
33 Hazard Pay (MWE)
34 13th Month Pay and Other Benefits (maximum of P90,000)
35 De Minimis Benefits
36 SSS, GSIS, PHIC & PAG-IBIG Contributions and Union Dues (Employee share only)
37 Salaries and Other Forms of Compensation
38 Total Non-Taxable/Exempt Compensation Income (Sum of Items 29 to 37)
39 Basic Salary
40 Representation
41 Transportation
42 Cost of Living Allowance (COLA)
43 Fixed Housing Allowance
44 Others (specify)
44A
44B
SUPPLEMENTARY
45 Commission
46 Profit Sharing
47 Fees Including Director's Fees
48 Taxable 13th Month Benefits
49 Hazard Pay
50 Overtime Pay
51 Others (specify)
51ANight Diff / Holiday (taxable)
51BAdjustments / ESA / Other taxable
52 Total Taxable Compensation Income (Sum of Items 39 to 51B)
I/We declare, under the penalties of perjury that this certificate has been made in good faith, verified by me/us, and to the best of my/our knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, I/we give my/our consent to the processing of my/our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.
53 Present Employer/Authorized Agent Signature over Printed Name
Date Signed
/
/
CONFORME:
54 Employee Signature over Printed Name
Date Signed
/
/
Amount paid, if CTC
CTC/Valid ID No. of Employee
Place of Issue
Date Issued
/
/
To be accomplished under substituted filing
I declare, under the penalties of perjury that the information herein stated are reported under BIR Form No. 1604-C which has been filed with the Bureau of Internal Revenue.
55 Present Employer/Authorized Agent Signature over Printed Name
(Head of Accounting/Human Resource or Authorized Representative)
(Head of Accounting/Human Resource or Authorized Representative)
I declare, under the penalties of perjury that I am qualified under substituted filing of Income Tax Return (BIR Form No. 1700), since I received purely compensation income from only one employer in the Philippines for the calendar year; that taxes have been correctly withheld by my employer (tax due equals tax withheld); that the BIR Form No. 1604-C filed by my employer to the BIR shall constitute as my income tax return; and that BIR Form No. 2316 shall serve the same purpose as if BIR Form No. 1700 has been filed pursuant to the provisions of Revenue Regulations (RR) No. 3-2002, as amended.
56 Employee Signature over Printed Name
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
Tax Result
Tax Refund / Tax Due
Awaiting records load
₱—
Select an employee and click "Load from Payslip Records".
Annual Breakdown
Payslips Loaded—
De Minimis (Item 35)₱ —
13th Mo. Exempt (Item 34)₱ —
Non-Taxable Total (Item 38)₱ —
Gross Comp. Income (Item 19)₱ —
Taxable (Item 52)₱ —
Annual Tax Due₱ —
Total W-Tax Withheld₱ —
De Minimis / Allowance Rules
BenefitCap
Transpo + Meal + Comm + Internet₱90,000/yr
Excess de minimis → Item 34 (13th Mo.)₱90,000 cap
Excess 13th Mo. cap → Item 48 (taxable)fully taxable
13th Month Pay (earned)up to ₱90,000
TRAIN Annual Tax Table
Annual Taxable IncomeTax
₱0 – 250,0000%
250,001 – 400,00015% of excess
400,001 – 800,000₱22,500 + 20%
800,001 – 2,000,000₱102,500 + 25%
2,000,001 – 8,000,000₱402,500 + 30%
> ₱8,000,000₱2,202,500 + 35%