By Jun Ramirez The Bureau of Internal Revenue (BIR) said employees of closed small businesses must have Tax Identification Number (TIN) to claim for wage subsidy. In addition, their employers should also show a higher degree of tax compliance during the last three years. Revenue Deputy Commissioner for Operations Arnel Guballa made the clarification as the bureau is swamped with queries on how to avail themselves of the Small Business Wage Subsidy (SBWS) program of the Department of Finance. The revenue official stressed the program will give priority to employees whose employers are tax-compliant. However, other revenue officials said workers of least tax-compliant companies may also receive aid later depending on the availability of funds. Guballa explained that the cash relief was initiated by the DOF as a recognition of employers' effort in helping the government collect withholding taxes due from their employees. The estimated 3.5 million workers nationwide will get each from P10,000 to P16,000 out of the P51 billion package of the SBWS as financial assistance for not getting paid in March and April due to closure of operations caused by Corona Virus-19. The first tranche of P5,000 and P8,000 will be released on May 15 and the balance two weeks later. Those who have already received financial aid from other government agencies like the Department of Social Welfare and Development are no longer eligible to get SBWS. Workers desiring to get wage subsidy may visit website www.bir.gov.ph and search the icon SBWS. The applicant will then submit the BIR certification to the Social Security System via www.sss.gov.ph which will process and release the funds to the bank accounts of the employees or inform him through email.