BIR Form 1902 – Application for Registration (Employees / Compensation Income)

A BIR Form 1902 – Application for Registration in the Philippines sets out the taxpayer's computation and supporting particulars for filing with the revenue authority.

BIR Form 1902 results in the issuance of a Tax Identification Number (TIN) for employees who do not yet have one, or in the transfer of an existing TIN to the RDO of the current employer. Under Section 236(j) of the NIRC and Revenue Memorandum Circular (RMC) No. 21-2019, each individual may hold only one TIN throughout their lifetime regardless of changes in employment status — using multiple TINs is prohibited and punishable by a fine of PHP 1,000 under Section 275 of the NIRC.

The employer bears a significant role in BIR Form 1902 registration. Under BIR Revenue Regulations No. 11-2018, employers are required to include the Form 1902 application for all newly hired employees in their Annual Information Return (BIR Form 1604C) submission, and must register their employees' TINs with the BIR within 10 days from the date of employment. The employer withholds income tax on the employee's compensation under the monthly withholding tax table prescribed by the BIR under BIR Revenue Regulations No. 8-2018 (implementing the TRAIN Law), and remits the withheld amount to the BIR using BIR Form 1601-C.

For employees earning purely compensation income from a single employer, the employer's withholding — certified in the Certificate of Withholding (BIR Form 2316) issued annually to the employee by January 31 — constitutes the employee's final income tax settlement under the substituted filing system under Section 51-A of the NIRC and RR No. 3-2002. These employees are not required to file their own Annual Income Tax Return (BIR Form 1700) unless they have multiple employers, earn above PHP 3,000,000, or have other income sources.

The legal framework governing the BIR Form 1902 – Application for Registration (Employees / Compensation Income) in Philippines draws on several key statutes and regulatory bodies. Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Parties executing a BIR Form 1902 – Application for Registration (Employees / Compensation Income) in Philippines should confirm the document reflects current law, including any amendments enacted since the original drafting date. The National Internal Revenue Code (RA 8424) sets the foundational requirements.

BIR Form 1902 registration is required in the Philippines whenever a new employee who earns purely compensation income needs to obtain a TIN or register with the BIR.

BIR Form 1902 is required when a fresh graduate enters the workforce for the first time and has never previously obtained a TIN. Under BIR Revenue Regulations No. 11-2018, the new employee must file BIR Form 1902 through the employer within 10 days from the commencement of employment. The employer submits the application to the RDO with jurisdiction over the employer's registered address.

BIR Form 1902 is required when an employee transfers from one employer to another and needs to update the employer record with the BIR, transferring the TIN registration to the new employer's RDO. Under BIR Revenue Memorandum Circular No. 39-2020, employees must file a request for RDO transfer when changing employers in different revenue districts.

BIR Form 1902 is required when a domestic worker (kasambahay) covered by the Kasambahay Law (Republic Act No. 10361) earns compensation above the minimum wage and their employer is required to withhold income tax and register them under BIR Revenue Regulations No. 10-2013.

BIR Form 1902 is required for government employees hired by national government agencies (NGAs), government-owned and controlled corporations (GOCCs), and local government units (LGUs) who are subject to withholding of income tax under Section 79 of the NIRC. Government disbursing officers act as withholding agents under BIR Revenue Regulations No. 1-2003.

BIR Form 1902 is also required when a non-resident alien employee begins working in the Philippines under a treaty arrangement or a work visa issued by the Bureau of Immigration (BI) under Commonwealth Act No. 613 — the alien employee's compensation income from Philippine sources is subject to income tax under Section 25 of the NIRC.

A complete BIR Form 1902 application in the Philippines must contain the following information for RDO processing.

Employee Personal Information: Full legal name (consistent with PSA birth certificate), date of birth (MM/DD/YYYY), sex, civil status, and nationality. For Filipino citizens, indicate the PhilSys national ID number if available under Republic Act No. 11055 (Philippine Identification System Act, 2018).

Employer Information: Complete legal name and TIN of the employer, the employer's SEC or DTI registration number, and the complete business address with the corresponding RDO number. The employer's RDO number determines the RDO where Form 1902 must be filed, as BIR Revenue Regulations No. 11-2018 requires filing at the employer's RDO.

Date of Employment: The date the employee commenced employment — the 10-day registration deadline under BIR RR No. 11-2018 runs from this date.

Income Source: Confirm that the employee earns purely compensation income. If the employee also has self-employment or professional income, BIR Form 1901 (not Form 1902) is required for the non-employment income activity.

SSS/GSIS Number: Employer Social Security System (SSS) number under Republic Act No. 11199 or Government Service Insurance System (GSIS) number under Republic Act No. 8291, as applicable. PhilHealth (RA 7875) and Pag-IBIG/HDMF (RA 9679) numbers are also required.

Supporting Documents: Valid government-issued photo ID (PhilSys ID, UMID, passport, driver's license, voter's ID, or PRC ID); PSA birth certificate; marriage certificate (if married and using married name); and the employer's Certificate of Employment confirming the employment relationship and start date.

Additional compliance elements for a BIR Form 1902 – Application for Registration (Employees / Compensation Income) used in Philippines include: Under Philippine law, the Civil Code of the Philippines (Republic Act No. 386) governs contractual obligations. The Revised Corporation Code (Republic Act No. 11232) regulates corporate entities through the Securities and Exchange Commission (SEC). The Labor Code of the Philippines (Presidential Decree No. 442) and Department of Labor and Employment (DOLE) govern employment matters. The Data Privacy Act of 2012 (Republic Act No. 10173) and the National Privacy Commission (NPC) protect personal data. The Bureau of Internal Revenue (BIR) administers tax obligations under the National Internal Revenue Code. Forms-legal.com provides this template as a starting point for Philippines-compliant documentation.