1604-C - Philippines BIR Yearly Alphalist
BIR Form 1604-C also known as Annual Information Return of Income Taxes Withheld on Compensation.
- Alphalist (xlsx) - List of all income and taxes for the fiscal year
- Schedule 1 - Alphalist of Employees (Non-MWE)
- Schedule 2 - Alphalist of Minimum Wage Earners (MWE)
Who Should File This Form
This return is filed by every employer or withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on compensation paid to employees.
1604-C Report Mapping
Let's dive into how this report is mapped in ZipHR!
Details here are the information that firstly imported into the system upon onboarding. If you wish to update employee details in bulk, go to Bulk Data Import or Bulk Data Management (Profile Manager).
| Employee Information |
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| Alphalist Field Name | ZipHR Mapped Field | Present in Form: |
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Name of Employee (Last, First, Middle Name) |
Schedules 1 & 2 |
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Nationality/Resident |
Schedule 1 |
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Current Employment Status, Employment Start & End date |
Schedules 1 & 2 |
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Reason of Separation |
Schedules 1 & 2 |
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Basic SMW per Day |
Schedule 2 |
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Basic SMW per Year |
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Schedule 2 |
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Factor Used (No. of days/year) |
Schedule 2 |
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The imported previous employer information will appear here. Follow this article for a guide on how to import previous employer information.
| Previous Employer | |
| Alphalist Field Name | Present in Form: |
| TIN | Schedules 1 & 2 |
| Employment Status | Schedules 1 & 2 |
| Period of Employment | Schedules 1 & 2 |
| Reason of Separation (if applicable) | Schedules 1 & 2 |
| Gross Compensation Previous Employer | Schedules 1 & 2 |
| Basic/SMW (actual net of SSS, GSIS, PHIC, Pag-ibig) | Schedule 2 |
| Holiday Pay | Schedule 2 |
| Overtime Pay | Schedule 2 |
| Night Shift Differential | Schedule 2 |
| Hazard Pay | Schedule 2 |
| 13th Month Pay & Other Benefits | Schedules 1 & 2 |
| De Minimis Benefits | Schedules 1 & 2 |
| SSS, GSIS, PHIC & Pag - ibig Contributions and Union Dues | Schedules 1 & 2 |
| Salaries & Other Forms of Compensation | Schedules 1 & 2 |
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Total Non-taxable/Exempt Compensation (previous employer) |
Schedules 1 & 2 |
| Basic Salary (net of SSS, GSIS, PHIC, HDMF Contribution & Union Dues) | Schedules 1 |
| 13th Month Pay & Other Benefits (taxable) | Schedules 1 & 2 |
| Salaries & Other Forms of Compensation (taxable) | Schedules 1 & 2 |
| Total Taxable Compensation (previous employer) | Schedules 1 & 2 |
Go to Fiscal Year Summary Report to see the breakdown of how the below are computed. Follow Other Payment Types article for reference.
| Present Employer |
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| Alphalist Field Name | ZipHR Mapped Field | Present in Form: |
| Gross Compensation (present employer) | Sum of Total Non-taxable & Taxable income of present employer | Schedules 1 & 2 |
| Basic/SMW (actual net of SSS, GSIS, PHIC, Pag-ibig) | Basic Monthly Salary - Tardy/absences - Employee contribution - Total union dues (regular) | Schedule 2 |
| Holiday Pay | Wages_Holiday Pay | Schedule 2 |
| Overtime Pay | Wages_Overtime Pay | Schedule 2 |
| Night Shift Differential Pay | Wages_Night Shift Pay | Schedule 2 |
| Hazard Pay | Schedule 2 | |
| 13th Month Pay & Other Benefits | OP Bonus (max. of P90,000) | Schedules 1 & 2 |
| De Minimis Benefits | Total OP Deminimus | Schedules 1 & 2 |
| SSS, GSIS, PHIC & Pag-ibig Contributions and Union Dues (employee share only) | Total Employee Contributions + Total Union Dues | Schedules 1 & 2 |
| Salaries & Other forms of Compensation | Total OPs with Tax Status "None" - Total Deminimus - Total Union Dues | Schedules 1 & 2 |
| Total Non-taxable/Exempt Compensation Income (present employer) | Sum of OP Bonus (90k), Total De Minimis, Employee Contribution | Schedules 1 & 2 |
| Taxable Basic Salary (net of SSS, GSIS, PHIC, HDMF & Union Dues) | Total Wages + OP Fixed Allowances + OP Wage Adjustments + Employee Contributions Share - Union Dues | Schedules 1 & 2 |
| Taxable 13th Month Pay & Other Benefits (present employer) | OP Bonus (excess of P90,000) | Schedules 1 & 2 |
| Taxable Salaries & Other Forms of Compensation | Total OPs with Tax Status "Regular" | Schedules 1 & 2 |
| Total Taxable (present employer) | Sum of Taxable Basic Salary, Taxable 13th Month & Other Benefits, Taxable Salaries & Other Form of Compensation | Schedules 1 & 2 |
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Total of Previous & Present Employer |
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| Alphalist Field Name | ZipHR Mapped Field | Present in Form: |
| Total Taxable Compensation Income (present and previous employer) | Total of Present & Previous Total Taxable Compensation Income | Schedules 1 & 2 |
| Tax Due (January - December) | Annualized Income Tax | Schedules 1 & 2 |
| Tax Withheld of Previous Employer | Total Income Tax Withheld (Previous Employer) | Schedules 1 & 2 |
| Tax Withheld of Present Employer | Total Income Tax Withheld (Present Employer) | Schedules 1 & 2 |
| 5% Tax Credit (PERA Act of 2008) | Schedules 1 & 2 | |
| Amount Withheld & Paid for in December or Last Salary | Tax to be withheld at end of year | Schedules 1 & 2 |
| Over Withheld Tax Refunded to Employee | Tax to be refunded on or before January or last payment of Salary | Schedules 1 & 2 |
| Amount of Tax Withheld as Adjusted (to be reflected in BIR Form 2316 issued by the present employer) | Total of (Tax Withheld [previous ER]+ Tax Withheld [present ER] + PERA + Tax Paid in Dec) OR (Tax Withheld [previous ER]+ Tax Withheld [present ER] + PERA - Over Withheld Tax Refunded to Employee) |
Schedules 1 & 2 |
Download Annual Reports (Alphalist, bulk 2316 & Dat File)
>>Reports >Taxes >1604-C
Admins can export the 1604C reports easily from ZipHR:
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Go to Reports>Taxes>Select 1604C |
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Select applicable year |
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| Use the filter to get a quick overview of employees tagged as Non-MWE and MWE | |
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Click on Create Reports |
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Select which report to generate. Admins can download the initial report for:
(Downloading the preview report above will give you the current data loaded on ZipHR) |
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Once you're done reviewing the preview reports, you may now click AUTHORIZED SIGNATORY to add your signature to the reports. Click CONFIRM & CREATE FINAL REPORT to generate the final reports. (Note: ZipHR offers e-signature for now. Uploading of signature will be added soon!) |
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Go to Payroll>View reports to view & add additional details such as Payment details or notes regarding the filing.
You can also upload a file on this report as a reference. |
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