How to File BIR Form 1700 (Annual ITR for Pure Compensation Earners)

Most employees never touch their own tax return, but some situations pull you off the easy path. The short answer is that BIR Form 1700 Philippines filing applies to a smaller group of employees than people assume, mainly those who changed jobs, had two employers, or whose withholding did not quite match what they owed. Here is the thing, if you fall into one of these categories, filing is not complicated once you know which numbers to pull from your employer’s paperwork.

What Form 1700 Is and Who Files It

BIR Form 1700 is the Annual Income Tax Return for Individuals Earning Purely Compensation Income. It covers people whose only income is salary, wages, or similar compensation, with no business or professional income mixed in.

Most single-employer employees never file this themselves. Instead, their employer handles what is called substituted filing, where BIR Form 2316 stands in as the employee’s return. This pure compensation earner ITR shortcut only works if you had exactly one employer all year and your withholding matched your actual tax due exactly.

You need to file Form 1700 yourself if you had two or more employers during the year, if your employer did not withhold the correct amount, or if you have other compensation-related income not covered by substituted filing. If you work for the government, our government employee tax guide covers how public sector withholding compares. For a deeper look at the form your employer gives you, check our BIR Form 2316 guide.

Step-by-Step: How to File Form 1700

Here is exactly what to do if you need to file this yourself.

Gathering Your Documents

1. Collect a signed BIR Form 2316 from every employer you worked for during the taxable year, even a previous employer you left mid-year.
2. Confirm your Tax Identification Number (TIN) and registered Revenue District Office (RDO) match your current records.
3. Add up your total gross compensation and total tax withheld across all employers listed on your combined Form 2316 copies.
4. Check whether each employer applied the tax-exempt threshold separately, since this is the most common reason employed person annual return filers end up owing additional tax.

Filing the Form

1. Download BIR Form 1700 through the BIR eBIRForms page using the Offline eBIRForms Package.
2. Enter your personal details and your verified RDO code in the taxpayer profile section before opening the form itself.
3. Fill in the compensation and withholding details from each employer’s Form 2316 in the appropriate schedule.
4. Let the form compute your total tax due against your total tax withheld to see if you owe a balance or are due a refund.
5. Submit electronically through eBIRForms, or file a printed copy at your RDO if you are not e-filing.
6. Attach your signed Form 2316 copies from all employers as supporting documents.

Filing Deadlines Table

Requirement	Who It Applies To	Typical Deadline
BIR Form 2316 from Employer	All employees, per employer	January 31 of the following year
BIR Form 1700	Employees not qualified for substituted filing	April 15 of the following year
Substituted Filing (No Form 1700 Needed)	Single-employer employees with correct withholding	Covered automatically through employer’s 1604-C filing

Verify the latest deadline with the BIR website or ask BB for the most current information, since April 15 can shift if it falls on a weekend or holiday.

How to Pay Any Balance Due via GCash

If your Form 1700 computation shows you owe additional tax, you can pay it online.

1. Note the exact balance due shown on your completed Form 1700.
2. Go to the BIR online payment portal and select GCash as your payment channel.
3. Enter your TIN, the form type, and the applicable tax year.
4. Confirm the amount and complete payment through your GCash app.
5. Save your payment confirmation and attach a copy to your filed return for your own records.

If your computation shows a refund or overpayment instead, you generally do not need to pay anything, though follow-up with your RDO if you want to apply it as a tax credit.

Common Mistakes When Filing Form 1700

Avoid these when preparing your return.

1. Assuming you automatically qualify for substituted filing without checking if you had more than one employer during the year.
2. Forgetting to request Form 2316 from a previous employer you left mid-year.
3. Using the wrong RDO code, which can cause your return to bounce or get flagged as unfiled.
4. Filing Form 1700 when you actually have business or professional income too, which requires Form 1701 instead.
5. Not realizing that combined income from two employers can push you into a higher tax bracket, resulting in a balance due neither employer withheld for.

A Filipino Example: Carlo’s Job Change Mid-Year

Carlo worked as a customer service representative in Pasig, earning ₱32,000 a month, until he left in June to join a new company paying ₱38,000 a month for the rest of the year.

Each employer withheld tax based only on the income they paid him, applying the annual exempt threshold separately. When Carlo consolidated both Form 2316 copies using Form 1700, the combined income pushed him into a slightly higher bracket than either employer calculated on its own.

Carlo ended up owing roughly ₱4,200 in additional tax, which he paid through GCash before the April 15 deadline. He said knowing about this in advance saved him from a surprise assessment later.

Final Thoughts

BIR Form 1700 Philippines filing only applies to a specific group of employees, not everyone with a job. If you had one employer all year and your withholding was correct, substituted filing already has you covered. If you changed jobs, had multiple employers, or had a withholding mismatch, gather your Form 2316 copies and file by April 15.

Knowing which category you fall into saves you from surprises come tax season. BB is available 24/7 if you are unsure whether you need to file or how to fill out a specific line. Check your employment history for the year, and you will know exactly where you stand.

Disclaimer: This guide is for informational purposes only and does not constitute legal or accounting advice. For complex tax situations, consult a licensed CPA.