[Your Name]

[Address]
[Date]

[Company]
[Address]

Re: Final Pay and Prorated 13th Month Pay

Good Morning,

In light of the fact that I have been cleared from my employment with you for [X]
weeks/months/years now, and have had no response regarding when you will be
processing my Final Pay and Prorated 13 th Month Pay, 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 and 13th month pay within the aforementioned time of 30 days.

Moreover, prioritization of payment of Final Pay is not a permitted ground for your
refusal to follow the law, and can be seen as a deliberate attempt to circumvent 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
and Prorated 13th Month 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 under Section 2.83 of RR 2-
98, as amended, which states:

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

Yours,

[insert name]