Pay
Alphalist
Alphalist is the BIR’s list of employees and tax withheld that the employer files. It is how the bureau sees your headcount.
Also called BIR alphalist
How it works
The local employer or EOR files it. You should still be able to explain who was on it. Ghost workers and missing hires both show. If your ‘contractor’ appears on nobody’s alphalist and sits in your Slack forty hours, you have a classification story with a tax chapter. Philippine remote hiring makes this concrete because the worker is on a peso file while the manager sits in U.S. Slack. Write the rule into the contract and the payroll calendar before the first cutoff. Do not invent a U.S. substitute and hope DOLE never reads the payslip. Loaded cost moves when this line moves. The local employer, not the founder’s inbox, has to run the actual remittance or the actual notice.
Example: three dedicated seats, one EOR file, three names on the alphalist. A fourth ‘trial VA’ paid via PayPal appears on no list. That fourth person is the audit magnet.
How it differs
2316 is per person. Payslips are per cutoff. The alphalist is the annual (and periodic) rollup.
Common errors
Keeping a side payroll off the list to ‘stay small.’
In practice
Treat Alphalist as a week-one operating object. Look at the next peso payslip and the next remittance file. If this word does not show up there, the quote from the sales call is incomplete. Write an owner - founder, local employer, or worker - and a date you will look at it again: first cutoff, first holiday, or first miss. If nobody can show a contract clause, a payslip line, a calendar block, or a checklist box, you do not have alphalist yet. You have a conversation. Convert the conversation before the person starts, while changing the deal still costs a paragraph rather than a resignation. Re-read the worked example above against the actual hire in front of you. If the numbers in that example cannot be swapped for this seat’s pesos, hours, and start date, the brief is still unfinished.