BIR Form 1902 Explained: Who Should File & When

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The BIR Form 1902¹ is used by employees who are starting work in the Philippines and need to register with the Bureau of Internal Revenue (BIR) to obtain a Tax Identification Number (TIN).

This document is often processed through your employer, and must be submitted at the point of starting work or within 10 days after your new job begins.

This guide walks through the 1902 BIR form purpose, how to file and who might need to submit this document. We'll also introduce the Wise account, a handy companion to make your money go further with low, transparent fees.

This guide is for information only. Tax can be complex and penalties may apply if you make mistakes. Get professional support and advice if you are unsure about whether you need to complete BIR Form 1902.

What is BIR Form 1902?

The full name of BIR form 1902 is as follows:

Application for Registration For Individuals Earning Purely Compensation Income (Local and Alien Employee)

BIR Form 1902² is a registration form for individuals earning purely compensation income, meaning income derived solely from employment. It is not for self-employed individuals, freelancers, business owners, or those with mixed income.. This form is needed for both residents of the Philippines, and Filipino citizens who may be resident or non-resident.

Generally, BIR Form 1902 is filed before you start employment in the Philippines - or at the latest within 10 days of starting to work. This form allows you to get a Taxpayer Identification Number (TIN) if you do not already have one, which is needed to pay taxes in the Philippines. If you’re new to the Philippines you may want to ask your employer how to get BIR form 1902 as they can often help with this step.

BIR Form 1902 needs to be filed with the Revenue District Office (RDO) in your local area (either residence or place of employment).

What is the purpose of BIR Form 1902?

BIR Form 1902 is used to register as an employee in the Philippines. This informs the BIR that you’ll need to pay tax, and which taxation method is likely to apply to you.

You’ll be issued a TIN when you submit your form which is also used when filing and paying Filipino taxes. Your TIN is an important number which you’re issued only once - so keep the details safe once you have them. It is permanent and must not be duplicated.

Who should file BIR Form 1902?

You should file BIR Form 1902 if you are:

• A first-time employee in the Philippines and have no local TIN
• Will earn purely compensation income from employment

You’re required to register with Form 1902 if you’re employed in the Philippines, whether you’re a citizen or resident foreigner. However, you do not use this form if you’re a self employed person, business owner or freelancer. In this case you should use BIR 1901 instead.

When should you file BIR form 1902?

You must file BIR form 1902 before starting employment or within 10 days of employment commencing, and before you need to file or pay any taxes.

Requirements for BIR form 1902

Here are the document requirements for BIR form 1902, which depend on your citizenship:

• Local employees require a government issued ID document showing name, address and birthdate - if your preferred document does not show your address you can also provide a separate proof of address document
• Foreign nationals require their passport including date of entry/arrival and exit/departure stamp

Other documents may also be required which can include:

• Marriage contract, for married females
• Additional paperwork if the employer is manually securing a TIN for their employer

Wondering where to get BIR form 1902? Simply head to BIR Forms and search for 1902 for an explanation of the form and links to download it.

Where to submit BIR form 1902

If you need help with how to fill up BIR form 1902 you can ask your employer - and once you’ve got your paperwork all sorted out you can file it at the Revenue District Office (RDO) closest to your residence or place of employment.

Difference between BIR Form 1901 and 1902

When you’re working or earning an income in the Philippines you probably need to register with BIR using either BIR Form 1901 or 1902, depending on the type of employment. Here’s a quick side by side comparison to help you identify which is most suitable for you:

*Details correct at time of research - 24th February 2026

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