New Employee Registration with BIRIf your newly hired employees have been employed in the past, they already have their own tax identification number (TIN) issued by the Bureau of Internal Revenue (BIR). What you need to do is to make sure that their TIN’s revenue district office (RDO) is the same as your company’s assigned RDO.
For Employees with TIN From Different RDOIf your newly hired employees are registered in a different RDO (in the case where they have worked in a different city or province prior to getting hired), you must ask them to transfer their tax information to the RDO that has jurisdiction over your company’s location. They need to accomplish and submit BIR Form 1905 to the RDO where their previous employer is registered.
For Employees with TIN From Same RDOIf your employees’ TIN is registered under the same RDO as your company’s (in the case where their previous employer shares the same RDO as your company), there’s no need for them to process the transfer of details – you simply need to take note of their TIN and update it with your company’s RDO through BIR Form 2305.
For New Employees Without TINThere are two ways to get your newly hired employees registered with the BIR if they don’t have a TIN yet.
Self-service TIN Registration via BIR OfficeYou can ask your new employees to get their own TIN from any BIR office. They’ll need to accomplish and submit BIR Form 1902 along with photocopies of these documents: 1) PSA-issued birth certificate or any government-issued identification that shows the employee’s complete name, birth date, address, and signature; 2) PSA-issued marriage certificate (for married employees); 3) birth certificates of dependents (if applicable); and 4) company ID or certificate of employment.
TIN Registration via eRegIf your company is registered online with the BIR’s eReg platform and is also an active Withholding Tax Agent for Compensation Earners, you can simply log in to eReg and access the eTIN module. This allows you to issue new TINs to new employees without a TIN, such as fresh graduates, without the need to manually apply on their behalf. You may access the eTIN module within eReg by going to this page.
New Employee Registration with SSSIt’s easier than ever to get your new employees registered with the Social Security System (SSS). In the past, individuals who want to get their SSS number have to go to an SSS office and tediously fill out physical forms. Today, SSS lets anyone get their SSS number and register their information through online registration. You can ask your new employees to register online for their SSS number, if they haven’t been issued one yet. Once they’re done with the registration step, get their SSS number, birth date, hire date, job title or designation, and monthly salary. All these information must be submitted to SSS using the Employment Report Form R-1A.
New Employee Registration with HDMF (Pag-IBIG)If your newly hired employees don’t have their HDMF (Pag-IBIG) Membership Identification Number (MID) yet, ask them to register for one online through this page. Otherwise, simply obtain their HDMF MID numbers and have it ready to be updated using the Member’s Contribution Remittance Form (MCRF), also known as M1-1. Take note that it is mandatory for new employees who don’t have an existing HDMF MID number yet to register first with SSS and obtain their SSS number before registering with HDMF (Pag-IBIG).
New Employee Registration with PhilHealthNew employees who aren’t registered with PhilHealth yet can easily register online through the PhilHealth eRegister system. Once they’ve registered with PhilHealth, obtain their PhilHealth membership numbers and other details including full name, job title, monthly salary, hire date, and previous employer details. These information needs to be updated using PhilHealth’s ER-2 form.
Here’s a tip: if your company uses Sprout Payroll, you can easily generate your company’s R-1A form for SSS, MCRF M1-1 form for HDMF, and ER-2 form for PhilHealth with just a few clicks. To know more on how you can generate and submit your company’s mandatory forms using Sprout Payroll, visit these help center articles (Form R-1A, Form M1-1, and Form ER-2) for step-by-step instructions. Don’t have Sprout Payroll yet? Check out our website to learn more, or book a free demo to see how we can help you simplify your company’s payroll processes.