BIR Form 2316 Deadline 2026: Employer Guide
A missed January 31 deadline can turn a routine year-end payroll task into a compliance problem. Under BIR rules, employers generally have to furnish employees with their Certificate of Compensation Payment/Tax Withheld, commonly called BIR Form 2316, on or before January 31 of the succeeding calendar year. For compensation earned during 2025, that meant employers
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