BIR Form 1902 for New Employees and Alien Workers

BIR Form 1902 is the registration form you use to get a TIN and register with the Bureau of Internal Revenue as a new employee in the Philippines. If you are starting your first job and do not have a TIN yet, this is the form that officially registers you as a taxpayer under purely compensated income.

BIR Form 1902 Download

Filing this form is required before you start work or at the latest within 10 days of your first day of employment.

What is BIR Form 1902?

BIR Form 1902 is officially called the Application for Registration for Individuals Earning Purely Compensation Income (Local and Alien Employee).

It is used exclusively by employees who earn income only from a salary or wages paid by an employer. It is not for freelancers, self-employed individuals, or business owners. If you earn purely from employment and need a TIN, Form 1902 is your starting point.

Who Needs to File BIR Form 1902?

You need to file Form 1902 if you fall under any of these categories.

First-time employees in the Philippines who do not yet have a TIN
Local Filipino employees starting a new job
Resident alien employees working for a Philippine-based company
Special non-resident alien employees assigned to the Philippines
Employees transferring from one employer to another who still need to update their registration
Returning OFWs who are now employed locally and have no existing BIR registration

Note: If you already have a TIN from a previous employer, you do not file Form 1902 again. Give your existing TIN to your new employer and file BIR Form 1905 to update your RDO if you have moved to a new address.

Documents Required for BIR Form 1902

Prepare all documents before submitting. Missing any document causes rejection or delays.

For Local Filipino Employees:

Two copies of BIR Form 1902 (January 2018 ENCS version)
PSA Birth Certificate (photocopy)
Any valid government-issued ID showing your full name, address, and date of birth (original and photocopy)
Marriage Certificate (PSA copy) for married women whose ID still shows maiden name
1×1 ID photo

Accepted valid IDs:

PhilSys National ID
Passport
Driver’s license
UMID (SSS or GSIS)
Voter’s ID
PRC ID
Postal ID (issued 2016 onwards)
NBI clearance

For Resident Alien Employees:

Valid passport (photo page and visa page, original and photocopy)
Alien Certificate of Registration (ACR I-Card) if available
Alien Employment Permit (AEP) or Special Work Permit
Proof of Philippine residential address
Employment contract or Certificate of Employment

For Employees with Declared Dependents:

PSA Birth Certificate of each qualified dependent child
If the wife is claiming dependents instead of the husband: Waiver of Husband form

How to Fill Out BIR Form 1902

Download the latest January 2018 (ENCS) version of BIR Form 1902 from bir.gov.ph. Always use the current version to avoid rejection.

General Filling Rules:

Write all entries in capital or block letters
Mark checkboxes with an X, not a checkmark
Write N/A in fields that do not apply to you
Prepare two copies of the completed form

Part I: Taxpayer and Employee Information

Field 1: PhilSys Number (PSN)
Write your PhilSys National ID number here if you have one. Leave blank if you do not have a PhilSys ID yet.

Field 2: Taxpayer Type
Mark the correct box.

Local Employee: for Filipino citizens employed in the Philippines
Resident Alien Employee: for foreigners living in the Philippines and employed here
Special Non-Resident Alien: for foreigners on a temporary work assignment

Field 3: BIR Registration Date
Leave this blank. The BIR officer fills this in after processing.

Field 4: TIN
Write your TIN here only if you already have an existing one. Leave blank if this is your first TIN application.

Field 5: RDO Code
Leave this blank. The BIR fills this in based on your employer’s address.

Field 6: Taxpayer’s Name
Write your full legal name in this order: Last Name, First Name, Middle Name, Suffix (Jr., Sr., III, etc.). Use exactly the name on your PSA Birth Certificate.

Field 7: Date of Birth
Write in MM/DD/YYYY format. Example: 03/15/1999.

Field 8: Sex
Mark Male or Female as it appears on your PSA Birth Certificate.

Field 9: Citizenship
Write Filipino for Philippine citizens. Foreign nationals write their country of citizenship.

Field 10: Civil Status
Mark your correct civil status: Single, Married, Legally Separated, Widower, or Head of Family. This determines your personal exemption on income tax computations.

Field 11: Contact Number
Write your active mobile number. The BIR may contact you here.

Field 12: Residential Address
Write your complete home address, including barangay, city or municipality, province, and zip code. This determines your assigned RDO.

Field 13: Zip Code
Write the correct postal code for your residential address.

Part II: Spouse Information

Fill in your spouse’s full name and TIN if married and your spouse is also employed. Leave blank if single or if your spouse has no TIN.

Part III: Employer Information

Employer’s Registered Name
Write the exact registered business name of your employer as it appears on their BIR Certificate of Registration.

Employer’s TIN
Write your employer’s TIN. Ask your HR department for this if you do not know it.

Employer’s Address
Write the complete registered address of your employer’s office. This determines which RDO processes your registration.

Relationship Start Date
Write your official start date of employment in MM/DD/YYYY format.

Contact Number
Write your employer’s official contact number.

Part IV: Declaration

Both you as the employee and your employer’s authorized representative must sign the declaration section. If your employer is filing this on your behalf, your employer’s HR officer signs here together with the company’s official stamp.

How to Submit BIR Form 1902

You can submit your Form 1902 to your employer’s HR or Accounting department, File Directly at the RDO, or at orus online.

Employer Files on Your Behalf

Your employer’s HR or Accounting department normally files BIR Form 1902 on your behalf within 10 days from your hire date.

What your HR does:

Asks you to fill out Part I (your personal information)
Completes Part III (employer information)
Attaches your valid ID, PSA Birth Certificate, and other required documents
Submits the complete package to the RDO covering your employer’s office address
Receives your TIN and updates your payroll records

Always follow up with your HR department after your first week to confirm your Form 1902 was submitted. Ask for a copy of your stamped Form 1902 as proof.

You File Directly at the RDO

If your employer has not filed for you after two weeks, or if you want to register on your own, you can submit Form 1902 directly at your RDO. Steps:

Download and accomplish two copies of BIR Form 1902 from bir.gov.ph

Download BIR Form 1902

Prepare all required supporting documents
Book an appointment at web-services.bir.gov.ph/eappointment to avoid long queues (recommended)
Go to the RDO covering your employer’s office address
Submit your documents at the New Registrant Counter
Your TIN is issued at the counter on the same day

Which RDO to go to? For employees, you submit at the RDO that covers your employer’s address, not your home address. Ask your HR for your employer’s RDO Code.

Online via ORUS

New employees can also register and get a TIN through ORUS at orus.bir.gov.ph.

Go to orus.bir.gov.ph and click New Registration

Submit Form via Orus

Select Individual as your user type
Choose Without TIN if this is your first registration
Create your ORUS account using an active email and verify it
Log in and select Local Employee or Resident Alien Employee
The system loads BIR Form 1902 for online completion
Upload your valid ID, PSA Birth Certificate, and a selfie holding your valid ID
Pay the PHP 30 Documentary Stamp Tax via GCash, Maya, or online banking
Submit and receive your TIN via email within the same business day

What Happens After Your Form 1902 is Processed?

After your Form 1902 is approved, here is what you receive and what happens next.

Your TIN is assigned and becomes permanent for life
Your employer uses your TIN to compute and withhold income tax from your salary each month
At the end of every year, your employer gives you BIR Form 2316 summarizing your total salary and total tax withheld
If you had only one employer the whole year and your tax was correctly withheld, you qualify for substituted filing. This means your employer files on your behalf and you do not need to file Form 1700 separately.
If you change employers, give your TIN to your new employer. You do not register again.
If you plan to start freelancing on the side while employed, file BIR Form 1901 to add self-employment income to your existing registration. Your TIN stays the same.

Fees for BIR Form 1902

Fee	Amount
TIN registration	Free
Documentary Stamp Tax (ORUS)	PHP 30
Annual Registration Fee	Waived (free since RMC 14-2024)
Walk-in RDO processing	Free

There is no registration fee for employees filing Form 1902. The only cost involved when registering through ORUS is the PHP 30 Documentary Stamp Tax.

Common Mistakes When Filing BIR Form 1902

Avoid these errors to prevent delays or rejection.

Submitting at the wrong RDO (employees must file at the RDO covering the employer’s address, not their home address)
Name on Form 1902 does not match the name on the PSA Birth Certificate exactly
Leaving the Employer’s TIN blank (always ask HR for this before submitting)
Applying for a second TIN when one already exists from a previous employer
Using an outdated version of the form instead of the latest version from bir.gov.ph
Not following up with HR to confirm the form was submitted within the 10-day deadline

Important Reminders

Keep these rules in mind before and after filing BIR Form 1902.

Your TIN is permanent and assigned to you for life. Never apply for a second TIN regardless of how many times you change employers.
Always verify if you already have a TIN through ORUS at orus.bir.gov.ph before submitting Form 1902. Many employees unknowingly have an existing TIN from a school registration, bank account opening, or previous job.
Keep a copy of your stamped Form 1902 permanently as proof of your original BIR registration date.
If you move to a new address, file Form 1905 to transfer your registration to the RDO covering your new address.
Once you have a TIN, generate your free Digital TIN ID through ORUS at orus.bir.gov.ph as a valid government-issued ID you can use immediately.

FAQs

You file Form 1902 if you are a first-time employee in the Philippines with no existing TIN, a resident alien employee working for a Philippine company, or a special non-resident alien on a temporary work assignment. Freelancers, self-employed individuals, and business owners do not use Form 1902. They use BIR Form 1901 instead.

For new employees, you submit BIR Form 1902 at the RDO covering your employer’s office address, not your home address. Ask your HR department for your employer’s RDO Code before visiting. If you are filing through ORUS online, the system automatically assigns the correct RDO based on the employer information you provide.

Walk-in RDO submissions are completely free. ORUS online submissions require only a PHP 30 Documentary Stamp Tax payable via GCash, Maya, or online banking. The PHP 500 Annual Registration Fee has been permanently waived since January 22, 2024 under RMC 14-2024. There are no other fees for employee TIN registration under Form 1902.

As a purely compensated employee, your employer automatically withholds your income tax from your monthly salary and remits it to the BIR on your behalf using Form 1601C. You are not required to file quarterly income tax returns. At year end, your employer issues BIR Form 2316 summarizing your total income and tax withheld, which qualifies you for substituted filing if you had only one employer.

Once your TIN is issued through Form 1902, log in to your ORUS account at orus.bir.gov.ph, go to Registration Services, and click Digital TIN ID Application. Your Digital TIN ID is generated instantly as a downloadable PDF containing your TIN, full name, date of birth, and a QR code. It is a valid government-issued ID under RMC No. 120-2023 and is accepted by banks, employers, and government agencies for free.

Conclusion

BIR Form 1902 is the first BIR form every new employee in the Philippines needs to file. It registers you as a taxpayer, gets you a permanent TIN, and sets up your income tax withholding with your employer. Your employer typically handles the filing on your behalf within 10 days of your start date, but you can also file it yourself at your RDO or through ORUS online.

The fastest option in 2026 is ORUS at orus.bir.gov.ph, where you can complete your registration online and receive your TIN via email the same day. Once your TIN is issued, generate your free Digital TIN ID through ORUS immediately so you have a valid government ID ready for any bank or government transaction.

BIR Form 1902 for New Employees and Alien Workers

What is BIR Form 1902?

Who Needs to File BIR Form 1902?