Concern:
The person worked until March 2024 but requested BIR Form 2316 from their employer, who provided the form for the year 2023. The person is asking whether this issuance is correct.

∇ Legal Contemplator

Small Foundational Observations

Let’s start with what we know:

BIR Form 2316 is the Certificate of Compensation Payment/Tax Withheld for Employees. Employers in the Philippines are legally required to provide this form to employees annually.
The form serves two main purposes:
- It reflects the total compensation paid to the employee for a specific calendar year.
- It details the taxes withheld by the employer and remitted to the Bureau of Internal Revenue (BIR).
The calendar year runs from January 1 to December 31, meaning the document is tied to income and tax data for specific years.

The employer issued a 2316 for the year 2023. That implies it covered compensation and taxes withheld from January 1 to December 31, 2023.
Now, for March 2024: Compensation earned in 2024 falls into a separate calendar year. Hence, the question arises—should the employer issue a 2316 that accounts for the January–March 2024 period?

Questioning Each Step Thoroughly

Let’s consider this systematically:

When Does an Employer Issue Form 2316?
- It is generally issued at the end of the calendar year (e.g., December 2023) or when an employee leaves employment during the year.
- For employees still working on December 31, the employer consolidates the entire year’s compensation into the form for issuance in January of the following year.
What If an Employee Separates from the Employer Before the Calendar Year Ends?
- Per BIR regulations, when an employee resigns, the employer must issue a BIR Form 2316 covering only the income earned during that partial year of employment.
- For instance, if an employee works from January to March 2024, the employer should issue a 2316 covering this specific period.
Does the Employer’s Issuance of 2023's 2316 Comply?
- For income and taxes related to January–December 2023, issuing a BIR Form 2316 for 2023 is correct.
- However, this leaves open the question of whether the employer has issued or intends to issue another 2316 for the period January–March 2024.
Should the Employee Have Two Forms (2023 and 2024)?
- Yes. Employees with compensation spanning two calendar years should receive separate 2316 forms:
  - One for the income and taxes withheld during 2023 (already issued).
  - Another for the partial year (January–March 2024).
Did the Employer Miss a Step?
- It’s unclear if the employer misunderstood the request, assuming it was only for the full 2023 year.
- Alternatively, the employer might plan to issue the 2024 partial-year form but hasn’t done so yet, given that the year hasn’t ended.

Doubts and Internal Debates

Now, let me reflect further on possible interpretations:

Miscommunication?
- The employee may not have clarified they needed two forms—2023 and a partial 2024 form.
- The employer might have issued the 2023 form correctly but hasn’t yet addressed 2024.
Employer Oversight?
- If the employer failed to prepare or plan for a 2024 form, that would be a compliance issue.
- The employer is obligated to issue a 2316 upon termination or resignation, even if it’s a partial year.
Timing Issue?
- Since the request came before the end of 2024, it’s possible the employer assumes the issuance for 2024 will occur after March 2024.
- In this case, the timing of the request might cause confusion.

Backtracking and Revisiting Assumptions

Let’s pause to consider whether the assumption that "the 2316 for March 2024 should already be issued" is valid.

Timing of Issuance:
- If the employee resigned in March 2024, the employer might reasonably wait until that point to issue the 2024 form.
- The 2023 form, however, should have already been issued by January 2024.
Employee’s Right:
- Regardless of timing, the employee has a right to both forms for proper tax filing.

Conclusion Emerges Naturally

The employer’s issuance of a 2316 for 2023 is correct as it accounts for income earned during that year. However:

A separate 2316 for January–March 2024 must be issued after the employee separates from the company.
The employee should follow up with the employer to ensure the 2024 form is prepared and provided promptly upon resignation.

Final Answer:
Yes, it was correct for your employer to provide the 2316 for the year 2023. However, since your employment extended into March 2024, the employer is also required to issue a separate 2316 for the income earned from January to March 2024. If this hasn’t been issued yet, it might be due to timing, as employers usually prepare this document upon separation. Ensure to request the 2024 form after your resignation.