How to File BIR Taxes If You Have Two Jobs Philippines

Juggling two jobs or a job plus a side hustle? BIR taxes two jobs Philippines rules mean you most likely cannot rely on substituted filing the way single-job employees can. Here is the thing, having more than one employer, or having a job plus freelance income, almost always means you need to file your own annual return instead of letting your employer’s submission cover you automatically.

Who This Applies To

Two employers tax Philippines rules apply to anyone holding more than one job at the same time, whether both are regular employment or one is freelance or business income on the side. This also covers government employees moonlighting with a private practice or small business.

If you work for the government and have a side hustle, our guide on government employee sideline covers rules specific to that situation. Once you know which form applies to you, our guide on how to file 1701 walks through the actual filing steps.

Which Form You Actually Use

Multiple income sources BIR rules generally split into two scenarios. If both of your income sources are purely compensation, meaning you have two employers and earn salary from both, you generally use BIR Form 1700, the Annual Income Tax Return for Individuals Earning Purely Compensation Income.

If you have at least one job earning compensation income and also earn from a business, freelance work, or professional practice, you are a mixed-income earner and must use BIR Form 1701 instead. This applies even if your side income is small or seasonal.

Either way, having two employers during the same year generally disqualifies you from substituted filing, the process where your employer’s submission alone counts as your annual return. You need to consolidate the income and withholding from both sources yourself.

Step by Step: Filing With Two Income Sources

Here is the general process for filing when you have more than one income source.

1. Collect BIR Form 2316 from each employer you worked for during the year, since each one shows compensation and tax withheld from that specific job.
2. If you also have business or freelance income, gather BIR Form 2307 from clients who withheld tax on payments to you.
3. Add up your total compensation income from all employers, plus your gross business or professional income if applicable.
4. Compute your total taxable income for the year using the combined figures, not just one job’s numbers.
5. Apply the graduated tax table to your combined taxable income, then subtract the tax already withheld across all your 2316 and 2307 certificates as credits.
6. File the appropriate form, either Form 1700 for two employers with purely compensation income, or Form 1701 for mixed income, on or before April 15 of the following year.

You can download the latest version of these forms through the BIR eBIRForms page.

Filing Deadlines Table

Verify the latest deadline with the BIR website or ask BB for the most current information, since specific dates can shift slightly depending on the year.

Form	Who It Applies To	General Deadline
BIR Form 1700	Two or more employers, purely compensation income	April 15 of the following year
BIR Form 1701	Mixed income earners (employment plus business or freelance income)	April 15 of the following year
BIR Form 1701Q	Quarterly income tax for the business or freelance portion	May 15, August 15, and November 15

How to Pay BIR Using GCash

If you owe additional tax after combining your income sources, you can pay through GCash directly.

1. Open your GCash app and tap “Pay Bills.”
2. Select “Government,” then choose “BIR.”
3. Enter your TIN, RDO code, form type, and the tax period you are settling.
4. Enter the exact computed amount due.
5. Confirm the payment and save your reference number as proof.

You can also use the BIR online payment portal if you prefer paying through your bank app.

Common Mistakes People With Side Jobs Make

Most errors with multiple income sources come from assuming employers automatically handle everything. Watch out for these.

1. Assuming substituted filing still applies just because each employer withheld tax correctly on its own.
2. Forgetting to request Form 2316 from a previous employer after switching jobs mid-year.
3. Reporting income from only one job instead of combining both employers’ compensation.
4. Treating freelance income as exempt because it feels like a small side project.
5. Not registering as self-employed at all when freelance or business income is involved, even part-time.

Cathy’s Story: A Nurse with a Side Business in Bacolod

Cathy works as a full-time nurse in Bacolod earning ₱30,000 a month, and also runs a small online skincare shop on the side that brings in roughly ₱15,000 a month in profit.

Because she has both compensation income from her nursing job and business income from her shop, she qualifies as a mixed-income earner and must file BIR Form 1701, not the simpler Form 1700.

She gathered her Form 2316 from the hospital where she works, kept her own sales records for her skincare shop, and registered as self-employed so she could properly declare and pay tax on her side business income each quarter.

Final Thoughts

Handling BIR taxes two jobs Philippines situations create really comes down to knowing which form applies and gathering documents from every income source, not just your main job.

Whether you have two employers or a job plus a side hustle, combining your numbers correctly protects you from underreporting and the penalties that come with it.

BB is available 24/7 if you are unsure which form fits your specific setup. A little extra paperwork now keeps your records clean for years to come.

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