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
The information here is based on the imported data in the system upon onboarding.
Update employee details in bulk through My Team - Bulk Data Management (Import/Export) or Bulk Data Management (Profile Manager)
Employee Information | ||
| Alphalist Field Name | KAMI Mapped Field | Present in Form: |
Name of Employee (Last, First, Middle Name) | Schedules 1 & 2 | |
Nationality/Resident | Schedule 1 | |
Current Employment Status, Employment Start & End date | Schedules 1 & 2 | |
Reason of Separation | Schedules 1 & 2 | |
Basic SMW per Day | Schedule 2 | |
Basic SMW per Year |
| Schedule 2 |
| Factor Used (No. of days/year) | Schedule 2 | |
Previous Employer
Import the details of the employee's Previous Employer to appear in this section.
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 |
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 |
Present Employer
See the breakdown of how the Present Employer is computed in the Fiscal Year Summary and how are Other Payment Types mapped
Present Employer | ||
| Alphalist Field Name | KAMI 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-IBIGContributions 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 |
| Total of Previous & Present Employer | ||
| Alphalist Field Name | KAMI 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 the 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 |
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