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[Your Name]

[Address]
[Date]

[Company]
[Address]

Re: Final Pay and BIR 2316 Form

Good Morning,

In light of the fact that I have been cleared from my employment with you for
FOUR (4) MONTHS now, having completed my clearance on May 31 2021, and have
had no suitable response regarding when you will be processing my Final Pay and BIR
2316 Form, I am forced to take more drastic measures now.

Under Labor Advisory No. 6, Series of 2020, an employer has 30 days to provide
an employee with their final pay, including their Prorated 13th Month Pay, pending
completion of their clearance.

This is not just a guideline, it is now a law. As such, you are obliged to follow this
legal requirement, and provide a terminated employee that has completed clearance
with their final pay within the aforementioned time of 30 days.

As such, your iteration of “45 days after completing your clearance” is clearly an
attempt to circumvent the law and deny my rightfully-owed Final Pay. Such action is a
clear and deliberate violation of the Labor Code.

Moreover, you have also failed to provide my completed BIR 2316 form, as is
required by law. Under Revenue Regulations No. 11-2013, dated May 20, 2013, an
employer is required to:

“furnish every employee the Certificate of Compensation


Payment/Tax Withheld (BIR Form No. 2316) on or before
January 31 of the succeeding calendar year, or if
employment is terminated before the close of such calendar
year, on the day on which the last payment of
compensation is made.”

“Failure to furnish the same shall be a ground for the


mandatory audit of income tax liabilities (including
withholding tax) upon verified complaint of the payee.”
As you have not replied to my requests asking for a definite date when my Final
Pay and Prorated 13th Month Pay will be released, I hereby give you SEVEN (7) DAYS
from the date of this letter to provide this in full.

Your failure to do so WILL result in legal action being taken against you for
Illegally Withholding Wages, under Article 116 of the Labor Code (renumbered). If the
Final Pay is not received by [insert date], I will be forced to file a complaint and money
claim with the NLRC, to include nominal, moral, and exemplary damages, and legal
fees.

Your failure to also provide my BIR 2316 within this same period WILL result in a
complaint being made to the Bureau of Internal Revenue.

I look forward to a speedy resolution of this unfortunate yet illegal action that
you have undertaken.

Yours,

[insert name & sign]

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