BIR form 1604-CF is the Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes. This return is filed by every employer who is required to deduct and withhold taxes on compensation paid to employees and on other income payments subject to Final Withholding Taxes, and must be filed with the BIR on or before January 31 of the year following the calendar year in which the compensation payment and other income payments subject to final withholding taxes were paid or accrued.
To generate BIR form 1604-CF, go to Payroll>Government Forms.
Under Action,click Generate Form. The editable 1604-CF form will pop up.
Note: All Background Information must be properly filled out.
- Year - Refers to the year that the 1604-CF covers (generated automatically by the system)
- Amended Return - Determines if this is the first time you are filing the 1604-CF or if the form you are filing is an amended version
- Line of business / Occupation - Refers to your line of business
- If you have released a refund to your employees for overwithholding or over remittance, tick YES. Otherwise, tick NO.
- If you have released a refund to your employees, indicate the date of the refund
Under the Remittance Information (BIR 1601C) section, you will need to add the following information manually:
- Date of Remittance - The date when you remitted withholding tax to the BIR for the month
- Bank Name / Code / ROR no. - Your remittance details for that particular month
- Penalties - Any penalties that you had paid to the BIR for that month
The following information is auto-populated from your 1601C forms, as well as any tax adjustments you have made for the month.
- Taxes Withheld - Total monthly tax withheld by the company for the month. If you would like to edit any of these values, double click the box with the value and the field will be enabled for editing. Please note, however, that any edits you make to these values will not affect payroll through Salarium. You will need to make the corresponding Employee Adjustments in payroll. Please also note that the values on the 1604CF are consolidated amounts, so any changes made will need to be applied to individual employees via Employee Adjustments.
- Adjustments - Any Tax adjustments that were made for the month, either negative or positive. These can still be edited. Please note, however, that any edits you make to these values will not affect payroll through Salarium. You will need to make the corresponding Employee Adjustments in payroll. Please also note that the values on the 1604CF are consolidated amounts, so any changes made will need to be applied to individual employees via Employee Adjustments.
Note: If you had added any Taxes Withheld or Adjustments to YTD Historical Data for months when you were either not using Salarium or the employee was with a previous employer and not using Salarium, you will need to add these figures manually for the appropriate months. This information and other details will be available on your 1601C Remittance Forms.
If you have not completed the form, click Save to store the form data in the system for later completion.
Once you have completed the form, click Generate 1604-CF Form.
Note: If all your employees are minimum wage earners, you can leave the fields blank in the 1604-CF. Please note, though, that minimum wage earners must still be included in the Alphalist.
Once you have generated the 1604-CF, you can now download the form as a .pdf file. Go to Payroll>Government Forms and click BIR 1604CF PDF under the Download section.
When you pull up the form again, you will be able to view previous versions of the form that you have saved. Click the arrow to the right of History to view and access previous versions of the form. To download a particular version of the form as a pdf, click the BIR 1604CF PDF icon to the right of the version you wish to download.
Note: Salarium only supports Schedule 1 of the 1604-CF.
Note:The BIR accepts the submission of the 1604-CF as an attachment in the Electronic Filing and Payment System (eFPS). You can also email the 1604-CF to the BIR at email@example.com.