BIR Form 1902 is the official Application for Registration for Individuals Earning Purely Compensation Income (Local and Alien Employee). It is used to register an employee with the Bureau of Internal Revenue (BIR) and secure the employee's Tax Identification Number (TIN). The form is accomplished by the employee and filed through the employer, who submits it to the Revenue District Office (RDO) having jurisdiction over the employer's place of business. Self-employed individuals, professionals, and mixed-income earners do not use this form — they register with BIR Form 1901.
Purpose & Legal Basis
The primary purpose of BIR Form 1902 is to register an employee earning purely compensation income and obtain a TIN so that the employer can correctly withhold and remit tax on the employee's compensation. The legal basis for this requirement is found in:
- NIRC Section 236 – Registration requirements with the BIR
- NIRC Section 237 – Issuance and use of the Tax Identification Number (TIN)
- NIRC Section 79 – Withholding of tax on wages / compensation
- Revenue Regulations on primary registration – Procedures for employee registration through the employer
Every individual is assigned only one TIN for life; an employee who already has a TIN (e.g., from a previous employer) does not apply for a new one but updates their registration record instead.
Who Must File
BIR Form 1902 must be filed by:
- New Employees – Individuals earning purely compensation income who are being hired for the first time and have no existing TIN
- Local Employees – Filipino employees receiving salaries and wages from a Philippine employer
- Alien Employees – Resident and non-resident alien individuals earning purely compensation income within the Philippines
Self-employed individuals, professionals, sole proprietors, and mixed-income earners must register using BIR Form 1901, not 1902. Employees with concurrent multiple employment register through their principal (main) employer.
When to File
BIR Form 1902 must be filed:
- Within ten (10) days from the date of employment – The application is accomplished by the employee and filed through the employer to the RDO having jurisdiction over the employer's place of business
- Before the first compensation is paid – So that the employer can withhold the correct tax from the start of employment
If the employee already has a TIN, no new application is filed; instead the employee updates their registration (for example, transferring the record to the employer's RDO).
Line-by-Line Instructions
Header Information
Type of Registration: Check the appropriate box:
- New Registration – First-time applicant with no prior TIN
- Amended Registration – Updating information on an existing registration
Part I: Taxpayer Information
Line 1 – Full Legal Name: Enter your complete legal name as it appears in your birth certificate or legal document. Do not use nicknames or shortened versions. Example: "Juan Dela Cruz" (not "J. Dela Cruz" or "Juan DC").
Line 2 – Date of Birth: Enter in MM/DD/YYYY format. This is used to verify identity and calculate age for certain tax benefits.
Line 3 – Citizenship: Indicate whether you are a Philippine Citizen, Resident Alien, or Non-Resident Alien. Provide passport or travel document number if applicable.
Line 4 – Civil Status: Select from Single, Married, Widowed, Divorced, or Legally Separated. This affects filing status and certain deductions.
Part II: Employee Information
Line 5 – Civil Status and Spouse Information: Indicate your civil status (single, married, etc.). If married, provide your spouse's name and TIN where applicable.
Line 6 – Local Residence Address: Provide your complete current residential address including house/building number, street, barangay, municipality/city, and province. The BIR uses this for correspondence.
Line 7 – Contact Details: Provide your mobile/telephone number and a valid email address. The BIR and employer use these for notices and updates.
Line 8 – Dependents (if any): List qualified dependents where the form requires it. Attach supporting documents (for example, a birth certificate) as needed.
Part III: Employer Information
Line 9 – Employer's Name: Enter the complete registered name of your employer (the withholding agent).
Line 10 – Employer's TIN and RDO Code: Enter the employer's Tax Identification Number and the RDO code of the employer's place of business. The application is filed with this RDO.
Line 11 – Date of Employment: Enter the date you started (or will start) employment. The form should be filed within ten days of this date.
Part IV: Multiple Employment (if applicable)
Line 12 – Two or More Employers: If you have concurrent multiple employment within the calendar year, identify your principal (main) employer. You secure or maintain your TIN at the RDO having jurisdiction over your principal employer.
Part V: Government-Issued ID Information
Line 13 – ID Type and Number: Provide details of your primary government-issued ID (Passport, Driver's License, PRC License, or National ID), including the ID type, number, and date of issuance, for identity verification.
Common Filing Errors
- Applying for a second TIN: If you already have a TIN from a previous employer, do not file Form 1902 to get a new one. Having more than one TIN is penalized; instead update your registration and transfer your record to the new employer's RDO.
- Using the wrong form: Self-employed individuals, professionals, and mixed-income earners must use Form 1901, not Form 1902.
- Mismatched Names: Your name on Form 1902 must exactly match your government-issued ID and PSA birth certificate. Discrepancies cause delays.
- Incorrect Employer RDO: The application is filed with the RDO having jurisdiction over the employer's place of business, not necessarily the employee's residence.
- Late Filing: Filing beyond ten days from the date of employment delays issuance of the TIN and correct withholding.
- Missing Supporting Documents: Failure to attach a valid ID or required civil-status/dependent documents delays processing.
Required Attachments
- PSA-Issued Birth Certificate: Or any valid government-issued ID showing the employee's full name, address, and birth date.
- Government-Issued ID (Original or Certified Copy): Passport, Driver's License, PRC License, National ID, or UMID. At least one valid ID is required.
- Marriage Contract: If married, where civil status or spouse information is required.
- PSA Birth Certificate of Qualified Dependents: If declaring dependents, where applicable.
- Work/Employment Visa and Passport (for alien employees): Supporting documents for non-resident or resident alien employees.
Document requirements may vary by RDO; confirm the current checklist with your employer's RDO before filing.
How to File
Through the Employer (Standard): The employee accomplishes Form 1902 and submits it to the employer, who files it with the RDO having jurisdiction over the employer's place of business within ten days of the date of employment. There is no fee to obtain a TIN.
In-Person Filing: The form may be submitted at the employer's BIR Revenue District Office (RDO) with the required documents. Processing is typically completed within the BIR's prescribed service standards.
Online (where available): The BIR's Online Registration and Update System (ORUS) and related e-services may be used by employers and employees to register and secure a TIN, depending on RDO availability.
After Registration
Once processed, the employee is issued:
- Tax Identification Number (TIN): A 9-digit number (plus branch code) assigned for life. Keep it safe; you will use it for all tax matters and for your BIR Form 2316.
- Confirmation of Registration: Record of registration as a purely-compensation taxpayer under the employer's RDO.
Your TIN is permanent and does not change even if you change employers. When you move to a new employer, update your registration to transfer your record to the new employer's RDO rather than applying for a new TIN.
Penalties
- Obtaining Multiple TINs: Securing more than one TIN is punishable by a fine and is a criminal offense under the NIRC; an employee with an existing TIN must update, not re-register.
- Failure to Register: Failure to register on time may delay correct withholding and expose the parties to penalties under NIRC Section 275 for violations of registration requirements.