Alphalist
Updated June 13, 2026
Definition
An alphalist is the alphabetical list of employees that employers attach to BIR Form 1604-C, the Annual Information Return of Income Taxes Withheld on Compensation, showing each employee's compensation and the tax withheld for the calendar year.
The alphalist is the employee-by-employee schedule that goes with BIR Form 1604-C, the Annual Information Return of Income Taxes Withheld on Compensation. For each employee it shows the TIN, name, gross compensation, the non-taxable items (13th month pay and other benefits up to ₱90,000, de minimis benefits, and the employee's share of SSS, PhilHealth and Pag-IBIG contributions), taxable compensation and the tax withheld for the year. Minimum wage earners and employees who left during the year are listed too. A separate alphalist of payees goes with BIR Form 1604-E for expanded withholding on suppliers and professionals; this entry covers the compensation alphalist. The BIR uses it to match employer withholding against the BIR Form 2316 certificates given to employees.
Why it matters
The Alphalist is crucial for maintaining transparency in the Philippine tax system and ensures proper income reporting. For employers, accurate Alphalist filing prevents penalties and demonstrates compliance with withholding tax obligations. For employees, the Alphalist data validates their Certificate of Compensation Payment (BIR Form 2316) and supports their annual income tax return filing. The BIR uses Alphalist data to detect discrepancies between reported employee income and employer withholdings, making it a critical component of tax enforcement and revenue collection.
How it works
Employers compile compensation data for every employee for the calendar year: regular pay, overtime, bonuses, allowances and benefits, split into taxable and non-taxable amounts. The alphalist lists each employee with TIN, name and that breakdown, together with taxable compensation and the tax withheld after the year-end adjustment. It is attached to BIR Form 1604-C, which is due on or before January 31 of the following year and is filed electronically through eFPS or eBIRForms. The 1604-C itself summarizes the monthly BIR Form 1601-C remittances for the year. Employers also give each employee a BIR Form 2316 by January 31, or on the last payday if the employee leaves during the year.
Examples
Basic Alphalist Entry
ABC Company pays Maria Santos ₱50,000 a month. Her 2026 alphalist row shows: gross compensation ₱600,000; SSS ₱21,000; PhilHealth ₱15,000; Pag-IBIG ₱2,400; taxable compensation ₱561,600; tax withheld ₱54,820 (₱22,500 plus 20% of the ₱161,600 above ₱400,000).
Multiple Income Sources
Juan is an employee of XYZ Corp (₱480,000 annual salary) and a director of ABC Inc, which pays him ₱120,000 of director's fees but does not employ him. XYZ lists him in its compensation alphalist attached to BIR Form 1604-C. ABC reports the fees, which are subject to expanded withholding, in the alphalist of payees attached to its BIR Form 1604-E.
Managerial Employee Benefits
Executive Ana receives ₱100,000 a month plus a fixed cash allowance of ₱50,000 for the year. Her alphalist row shows salary of ₱1,200,000 and a taxable allowance of ₱50,000, for total compensation of ₱1,250,000 before her mandatory contributions are taken out.
Terminated Employee
Carlos earns ₱40,000 a month and resigns after August 2026. His row covers 8 months: salary ₱320,000; pro-rated 13th month pay ₱26,667 and final pay benefits ₱15,000, both non-taxable because together they stay within ₱90,000; contributions ₱23,600; taxable compensation ₱296,400; tax withheld ₱6,960 (15% of the ₱46,400 above ₱250,000).
Common Filing Error
DEF Company leaves overtime pay out of its alphalist and payroll tax computations. A BIR audit finds ₱2,000,000 of unreported overtime across all employees. The company is assessed the tax it should have withheld on that overtime, plus surcharge and interest, and must correct its alphalist.
Common misconceptions
- Myth: Only large companies need to file Alphalists.
- Fact: All employers, regardless of size, must file if they have employees receiving compensation subject to withholding tax.
- Myth: Alphalist filing is optional if all taxes were properly withheld.
- Fact: Alphalist filing is mandatory even with perfect withholding compliance, as it is an information return.
- Myth: Casual employees don't need to be included.
- Fact: All employees receiving compensation must be listed, including part-time, seasonal, and project-based workers.
- Myth: Non-taxable benefits should be excluded from the Alphalist.
- Fact: Even non-taxable benefits must be reported for BIR information purposes, though they don't affect tax calculations.
Questions people ask
What is an Alphalist in Philippine taxation?
An alphalist is the alphabetical list of employees attached to BIR Form 1604-C, the employer's Annual Information Return of Income Taxes Withheld on Compensation. It shows each employee's compensation, non-taxable items and tax withheld for the calendar year.
What does Alphalist mean for employers?
It means a yearly filing: BIR Form 1604-C with its alphalist is due on or before January 31 of the following year. Failing to file an information return costs ₱1,000 for each failure, up to ₱25,000 a year (NIRC §250); micro and small taxpayers pay ₱500 per failure, up to ₱12,500 (RA 11976, RR 6-2024).
Alphalist definition Philippines - what information must be included?
The Philippine Alphalist must include each employee's TIN, full name, address, total compensation, allowances, bonuses, non-taxable benefits, taxable income, withholding taxes, and other compensation details for the complete calendar year.
What is an example of Alphalist reporting?
Example: an employee earning ₱40,000 a month receives ₱480,000 in salary plus ₱40,000 of 13th month pay. The alphalist shows gross compensation of ₱520,000, non-taxable 13th month pay of ₱40,000, contributions of ₱35,400, taxable compensation of ₱444,600 and tax withheld of ₱31,420.
How is the Alphalist calculated and prepared?
Employers total each employee's salary, overtime, bonuses, allowances and benefits for the year, separate the non-taxable items, compute taxable compensation and the annual tax under the graduated rates, and report the tax actually withheld after the year-end adjustment in the alphalist attached to BIR Form 1604-C.
Alphalist vs Certificate of Compensation Payment - what's the difference?
The Alphalist is the employer's report to BIR containing all employees' data, while the Certificate of Compensation Payment (BIR Form 2316) is the individual document given to each employee showing their personal compensation and tax information.
Why is Alphalist important for tax compliance?
The Alphalist ensures transparency between employer withholding and employee income reporting. It helps BIR verify tax compliance, detect unreported income, and validate employee tax returns, making it essential for maintaining accurate tax records.
Who needs to know about Alphalist requirements?
Employers, payroll managers, HR departments, accounting staff, tax practitioners, and business owners with employees must understand Alphalist requirements. Employees should also know about Alphalists to verify their compensation reporting accuracy.
When do you encounter Alphalist in practice?
You encounter Alphalists during annual tax filing (January 31 deadline), BIR audits, employee verification requests, payroll system updates, tax compliance reviews, and when preparing employee certificates of compensation payment.
What are common mistakes with Alphalist filing?
Common mistakes include excluding overtime pay or bonuses, using incorrect employee TINs, omitting terminated employees, filing after the January 31 deadline, and failing to include all compensation components like allowances and benefits.
Next steps
Learn more
Withholding Tax Calculator
Calculate employee withholding taxes for accurate Alphalist reporting
BIR Form 1604-C Guide
Step-by-step instructions for completing the Alphalist form
Annual Tax Calendar
Important dates including January 31 Alphalist filing deadline
Employee Tax Certificate Generator
Create BIR Form 2316 using Alphalist data
Payroll Tax Compliance Checklist
Ensure accurate Alphalist preparation and filing
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Sources & References (2)
Primary sources and the laws, regulations, and official issuances this page relies on. Each citation links directly to the issuing authority’s document.
- Bureau of Internal Revenue. “BIR: Alphalist / withholding information returns (RR 2-98 as amended).” bir.gov.ph. Bureau of Internal Revenue, Withholding Tax / Alphalist. Accessed .