1
Set up employee tax info
Import or input employee compensation, dependents, and personal exemption status. WORKSPHR auto-applies the correct TRAIN bracket per employee.
BIR TRAIN Compliance
BIR TRAIN Law, compliance on autopilot.
What is the BIR TRAIN Law?
The Tax Reform for Acceleration and Inclusion Act (RA 10963) sets the withholding tax brackets for employee compensation in the Philippines. Employers must withhold tax monthly via BIR Form 1601-C and file annually via 1604-CF Alphalist.
WORKSPHR auto-computes withholding tax against current BIR TRAIN Law brackets. Form 1601-C generated, validated, and ready for eFPS upload, every payroll cycle.
BIR penalties compound fast
Per BIR RMO 7-2015, late or incorrect 1601-C filing carries multiple compounding penalties. Manual computation against TRAIN brackets produces errors that compound across all employees.
Late filing penalty
₱1,000 per return
PHP 1,000 per returnevery missed monthly 1601-C filingSurcharge
25% of tax due
≈ PHP 87,50025% of PHP 350K monthly tax due (50-emp PHP 35K-avg)Annual interest
12% per annum on tax due
≈ PHP 42,000/yr12% p.a. compounds on the surcharge baseCompromise penalty
Up to ₱50,000 per RMO 7-2015
Up to PHP 50,000per audit finding, RMO 7-2015How WORKSPHR solves it.
Every feature shipped is reviewed by a Filipino HR practitioner first. Built natively for PH compliance, not adapted from foreign systems.
BIR TRAIN tax tables loaded live in WORKSPHR. Annualized basic-pay-based withholding tax computation per Section 2.79 of RR 11-2018.
- BIR TRAIN Law tax tables (current)
- Annualized + cumulative methods
- Per-cycle vs per-month options
- Personal exemption auto-applied
How it works.
2
Run monthly payroll
Each cycle, withholding tax is auto-computed against the employee's annualized projected income. 1601-C accumulates monthly liability.
3
File 1601-C + year-end
Click “Export 1601-C”, WORKSPHR generates eFPS-ready XML. Upload by the 10th. At year-end, generate 2316 + Alphalist 1604-CF in one click.
TRAIN Law, automated. Auto-bracket withholding, monthly 1601-C, year-end 2316 alphalist — every BIR form your team files, computed and ready every cycle. Fully aligned with the latest BIR Revenue Regulations.
What is BIR TRAIN Law?
TRAIN (Tax Reform for Acceleration and Inclusion Act, RA 10963) is the Philippine income tax law governing withholding on employee compensation. The 2024 tax brackets remain effective for 2026 cycles until BIR issues a new RMO. WORKSPHR uses current brackets always.How does WORKSPHR compute withholding tax?
WORKSPHR uses the annualized cumulative method per BIR RR 11-2018 Section 2.79. Each cycle, projected annual compensation determines the bracket; tax due is computed cumulatively to avoid year-end surprises.What is BIR Form 1601-C?
Monthly Remittance Return of Income Taxes Withheld on Compensation. Filed by the 10th of the following month. Lists total compensation paid + tax withheld for all employees. WORKSPHR auto-generates in eFPS-ready format.Does WORKSPHR support eFPS filing?
Yes, WORKSPHR exports 1601-C in eFPS XML schema (current). Direct upload to BIR's eFPS portal. eBIRForms PDF format also available as backup.What about Form 2316 for employees?
BIR Form 2316 (Certificate of Compensation Payment / Tax Withheld) is auto-generated per employee at year-end. Required for employees filing their own returns (1700/1701A). Distributed via email or available for self-service download.How is Alphalist 1604-CF generated?
At year-end, click “Generate 1604-CF Alphalist”, WORKSPHR creates the BIR-validated XLSX with all employees, compensation, and tax withheld. Saves 40-80 hours vs manual.What if BIR issues a new RMO?
WORKSPHR's 7-day rule update SLA means new RMOs are reflected in the engine within 7 calendar days. Your next payroll cycle uses the new rules automatically. Learn more →Can WORKSPHR handle BIR penalty compromise?
WORKSPHR computes the exact compromise penalty per RMO 7-2015 schedules (₱1,000 + 25% surcharge + 12% interest + up to ₱50K compromise). Total liability calculated before payment.
Stop manual BIR computations.
Book a 30-minute demo. We'll generate Form 1601-C + 2316 + Alphalist 1604-CF, live, in front of you.