Registration for Employees Without a TIN

Instruct your employees who do not yet have a tax identification number (TIN) to complete the BIR Form 1902 (Application for Registration for Individuals Earning Purely Compensation Income). Submit the completed form to the revenue district office (RDO) where your business is registered. Additionally, they need to submit photocopies of the following documents for their TIN application:

• Birth certificate or any valid ID showing the applicant’s full name, birth date, address, and signature
• Marriage certificate (for married applicants)
• Birth certificates of dependents, if applicable
• Company ID or certificate of employment, if available

Registration for Employees with TIN

If the employees’ previous employer is registered in the same RDO as yours, update their information by having an HR officer or the concerned employees file a completed BIR Form 2305 (Certificate of Update of Exemption and of Employer and Employee’s Information) at your RDO.

If the employees’ previous employer is in a different RDO, have the concerned employees submit a completed BIR Form 1905 (Application for Registration Information Update/Correction/Cancellation) to the RDO where their previous employer is registered. This will transfer the employees’ home RDO to your company’s RDO.

For more details: https://www.bir.gov.ph/primary-registration

Related guidelines:

• Checklist for Getting Started with Payroll
• How to calculate Philippines Tax (TRAIN)?