1604-C and alphalist, without retyping payroll.
The numbers already exist in your pay runs. Use them.
The 1604-C and its alphalist are due by 31 January for the year before. Most of the work is not tax; it is moving the same payroll numbers into another list, one person at a time.
Where each figure comes from
| On the alphalist | Comes from |
|---|---|
| Gross pay | Every closed pay run of the year, added per person |
| 13th month and other benefits | The 13th month, and bonuses; tax-free up to the ceiling (₱90,000 with other benefits), the rest taxable |
| De minimis | Rice and clothing allowances, up to their limits |
| SSS, PhilHealth, Pag-IBIG | What was taken from each payslip |
| Taxable pay and tax due | Worked out from the BIR table |
| Tax withheld | What was actually taken, month by month |
Schedule 1 and Schedule 2
Employees at the minimum wage go on their own schedule, with their basic pay, holiday pay, overtime and night differential shown separately. Everybody else is on Schedule 1. ClockIN splits them for you from each person’s rate.
Before you file: four checks
- Every pay period of the year is closed. Open periods make the forms drafts.
- Everybody has a TIN. The page lists the people without one.
- Tax withheld equals the twelve monthly 1601-C totals. The BIR compares these two, so find any gap first.
- Nobody is paid and missing. Deductions recorded for somebody with no pay are listed, not hidden.
The BIR’s alphalist DAT layout is not written by ClockIN yet; it will be once a file has passed the BIR’s validator.
Questions
Does this include freelancers?
No. A freelancer paid as a supplier has tax withheld on a 2307, not on a payslip, so they stay off the 1601-C, the alphalist and the 2316.
When is it due?
The 1604-C and alphalist for a year are due by 31 January of the next year. Confirm against the BIR’s current calendar.
Skip the hard part
Photograph the papers. ClockIN checks every line and makes the files.